REGISTERED NUMBER: 01844475 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Mayr Transmissions Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

C Illig

T Gebler

REGISTERED OFFICE:

Unit 10-11

Valley Road Business Park

Keighley

West Yorkshire

BD21 4LZ

REGISTERED NUMBER:

01844475 (England and Wales)

AUDITORS:

Stirk Lambert & Co

Chartered Accountants

Statutory Auditors

Russell Chambers

61a North Street

Keighley

West Yorkshire

BD21 3DS

FIXED ASSETS

Tangible assets

4

78,175

65,474

CURRENT ASSETS

Stocks

345,422

225,285

Debtors

5

501,159

474,467

Cash at bank and in hand

1,813,943

1,701,946

2,660,524

2,401,698

CREDITORS

Amounts falling due within one year

6

398,996

401,075

NET CURRENT ASSETS

2,261,528

2,000,623

TOTAL ASSETS LESS CURRENT LIABILITIES

2,339,703

2,066,097

PROVISIONS FOR LIABILITIES

9

-

3,066

NET ASSETS

2,339,703

2,063,031

CAPITAL AND RESERVES

Called up share capital

10

50,000

50,000

Retained earnings

2,289,703

2,013,031

SHAREHOLDERS' FUNDS

2,339,703

2,063,031

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 July 2026 and were signed on its behalf by:

T Gebler - Director

C Illig - Director

1.	STATUTORY INFORMATION

Mayr Transmissions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents the amounts received or receivable for goods and services provided to customers, excluding VAT.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Revenue from the rendering of services is measured by reference to the stage of completion of the service

transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

10% on cost

Plant and machinery

-

25% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 January 2025

2,975

4,750

36,161

102,701

146,587

Additions

-

-

1,200

37,500

38,700

Disposals

-

-

-

(28,515

)

(28,515

)

At 31 December 2025

2,975

4,750

37,361

111,686

156,772

DEPRECIATION

At 1 January 2025

2,975

3,859

23,992

50,287

81,113

Charge for year

-

891

3,306

21,802

25,999

Eliminated on disposal

-

-

-

(28,515

)

(28,515

)

At 31 December 2025

2,975

4,750

27,298

43,574

78,597

NET BOOK VALUE

At 31 December 2025

-

-

10,063

68,112

78,175

At 31 December 2024

-

891

12,169

52,414

65,474

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

432,555

373,942

Other debtors

1,054

1,123

Tax

-

9,206

Deferred tax asset

129

-

Prepayments

67,421

90,196

501,159

474,467

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

22,271

47,214

Amounts owed to group undertakings

148,261

194,187

Tax

41,860

10,178

Social security and other taxes

149,328

112,110

Accrued expenses

37,276

37,386

398,996

401,075

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.25

31.12.24

£

£

Within one year

28,000

27,500

Between one and five years

14,000

35,000

42,000

62,500

8.	FINANCIAL INSTRUMENTS

Financial assets

Basic financial assets, including trade and other receivables, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest for a similar asset. Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss and any subsequent reversal is recognised in the profit and loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled. or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated party without imposing additional restrictions.

Financial liabilities

Basic financial liabilities, including trade and other payables and bank loans, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

9.	PROVISIONS FOR LIABILITIES

31.12.24

£

Deferred tax

3,066

Deferred

tax

£

Balance at 1 January 2025

3,066

Provided during year

(3,195

)

Balance at 31 December 2025

(129

)

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

50,000

Ordinary

£1

50,000

50,000

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Stephen McGevor FCCA (Senior Statutory Auditor)

for and on behalf of Stirk Lambert & Co

12.	ULTIMATE CONTROLLING PARTY

At 31 December 2023 the company is a 100% owned subsidiary of Chr. Mayr GmbH & Co. KG. a company incorporated in Germany.

The smallest group for which consolidated financial statements are prepared is Chr. Mayr GmbH & Co. KG. The registered office of Chr. Mayr GmbH & Co. KG is Eichenstr, 1 Eichenstr, 87665 Mauerstetten, Germany.