REGISTERED NUMBER: 02904477 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DURR TECHNIK (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M White-Sharman

A Ripsam

SECRETARY:

Miss A Rideout

REGISTERED OFFICE:

Unit 13, The Business Quarter

Bath Business Park

Foxcote Avenue, Peasedown St John

Bath

BA2 8SF

REGISTERED NUMBER:

02904477 (England and Wales)

AUDITORS:

PG Owen Limited

Chartered Accountants and

Statutory Auditors

124 High Street

Midsomer Norton

Bath

Avon

BA3 2DA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

728,806

739,737

Investments

6

957,044

646,973

1,685,850

1,386,710

CURRENT ASSETS

Stocks

905,584

989,980

Debtors

7

602,276

200,512

Cash at bank and in hand

375,967

803,299

1,883,827

1,993,791

CREDITORS

Amounts falling due within one year

8

827,565

616,227

NET CURRENT ASSETS

1,056,262

1,377,564

TOTAL ASSETS LESS CURRENT LIABILITIES

2,742,112

2,764,274

CREDITORS

Amounts falling due after more than one year

9

-

(127,696

)

PROVISIONS FOR LIABILITIES

11

(11,553

)

(9,106

)

NET ASSETS

2,730,559

2,627,472

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,730,459

2,627,372

SHAREHOLDERS' FUNDS

2,730,559

2,627,472

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 September 2026 and were signed on its behalf by:

M White-Sharman - Director

1.	STATUTORY INFORMATION

Durr Technik (UK) 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.

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.

Turnover

Turnover represents net invoiced sales of compressors, vacuum pumps and related accessories, excluding value added tax.

Tangible fixed assets

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

Land and buildings

-

2% on cost

Plant and machinery

-

15% on cost

Fixtures & equipment

-

25% on cost

Motor vehicles

-

15% on cost

Computer equipment

-

25% on cost

Land and Buildings are depreciated at 2% of cost (excluding the land value) .

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Research and development

The research and development costs relate to clearly defined and commercially viable projects and are deferred to future periods, being amortised over two years on a straight line basis.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.

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 14 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Development

costs

£

COST

At 1 January 2025

and 31 December 2025

124,282

AMORTISATION

At 1 January 2025

and 31 December 2025

124,282

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Land and

Plant and

Fixtures

buildings

machinery

& equipment

£

£

£

COST

At 1 January 2025

769,737

88,272

140,644

Additions

-

3,354

-

Disposals

-

(45,726

)

(111,130

)

At 31 December 2025

769,737

45,900

29,514

DEPRECIATION

At 1 January 2025

56,641

69,839

139,351

Charge for year

11,397

5,964

468

Eliminated on disposal

-

(45,726

)

(111,129

)

At 31 December 2025

68,038

30,077

28,690

NET BOOK VALUE

At 31 December 2025

701,699

15,823

824

At 31 December 2024

713,096

18,433

1,293

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

19,219

155,300

1,173,172

Additions

-

10,011

13,365

Disposals

-

(73,147

)

(230,003

)

At 31 December 2025

19,219

92,164

956,534

DEPRECIATION

At 1 January 2025

19,219

148,385

433,435

Charge for year

-

6,466

24,295

Eliminated on disposal

-

(73,147

)

(230,002

)

At 31 December 2025

19,219

81,704

227,728

NET BOOK VALUE

At 31 December 2025

-

10,460

728,806

At 31 December 2024

-

6,915

739,737

6.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

At 1 January 2025

646,973

Additions

310,071

At 31 December 2025

957,044

NET BOOK VALUE

At 31 December 2025

957,044

At 31 December 2024

646,973

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

566,767

183,210

Prepayments and accrued income

35,509

17,302

602,276

200,512

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans

-

80,856

Trade creditors

80,127

30,968

Amounts owed to group undertakings

354,227

272,659

Tax

78,499

36,132

Social security and other taxes

14,374

13,195

VAT

117,776

85,980

Other creditors

6,661

3,767

Accrued expenses

175,901

92,670

827,565

616,227

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans - 2-5 years

-

127,696

10.	LEASING AGREEMENTS

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

2025

2024

£

£

Within one year

35,683

2,358

Between one and five years

43,671

-

79,354

2,358

11.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

11,553

9,106

Deferred

tax

£

Balance at 1 January 2025

9,106

Provided during year

2,447

Balance at 31 December 2025

11,553

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

The Report of the Auditors was unqualified.

Robin Browning BA (Hons) BFP FCA FCCA (Senior Statutory Auditor)

for and on behalf of PG Owen Limited

13.	RELATED PARTY DISCLOSURES

During the year the company purchased goods to the value of £1,719,420 (2024 - £1,712,166) from its parent company, Durr Technik GmbH & Co KG. The company sold goods to the value of £114,699 to its parent company (2024 - £66,031). At the balance sheet date the company owed its parent company £246,195 (2024 - £285,191) and amounts owed from its parent company £Nil (2024 - £6,760). All transactions are at arms length.

A dividend of £150,000 has been declared and paid to the holding company during the year.

At the balance sheet date the company has paid off the loan due to its parent company (2024 - £208,552). Interest of £4,964 was paid on the loan during the year (2024 - £3,070). The loan was being repaid at the rate of £6,738 per month.

Chromalytic Limited is a subsidiary of the company. During the year the company purchased and sold goods to Chromalytic Limited to the value of £38,432 (2024 - £20,380) and £51,319 (2024 - £44,151) respectively. At the balance sheet date, the amounts owed to and from Chromalytic Limited amounted to £28,740 (2024 - £6,011) and £25,708 (2024 - £11,783) respectively. Additionally, £105,000 was owed to Chromalytic in respect of funds advanced from the subsidiary. All transactions are at arms length.

14.	ULTIMATE CONTROLLING PARTY

The ultimate controlling entity is Durr Technik GmbH & Co KG, a company incorporated in Germany.