Company No: 10886601 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Alexander Böcker
	Stephan Kuck
	Jake Mccaugherty

REGISTERED OFFICE	Bridge House Old Grantham Road
	Whatton
	Nottingham
	NG13 9FG
	United Kingdom

COMPANY NUMBER

10886601 (England and Wales)

AUDITOR	Tuerner Audit Limited
	Statutory Auditor
	Bridge House
	Old Grantham Road
	Whatton
	Nottingham
	NG13 9FG

	Note	31.12.2025		31.12.2024
		£		£
Fixed assets
Tangible assets	3	95,724		82,191
		95,724		82,191
Current assets
Stocks		4,111,790		3,011,827
Debtors
- due within one year	4	567,697		925,087
- due after more than one year	4	10,575		10,575
Cash at bank and in hand		730,529		911,113
		5,420,591		4,858,602
Creditors: amounts falling due within one year	5	( 3,023,654)		( 2,792,782)
Net current assets		2,396,937		2,065,820
Total assets less current liabilities		2,492,661		2,148,011
Provision for liabilities		( 20,951)		( 17,076)
Net assets		2,471,710		2,130,935
Capital and reserves
Called-up share capital	6	1		1
Profit and loss account		2,471,709		2,130,934
Total shareholder's funds		2,471,710		2,130,935

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Boecker UK Limited (registered number: 10886601) were approved and authorised for issue by the Board of Directors on 23 February 2026. They were signed on its behalf by:

Jake McCaugherty Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Boecker UK Limited (the company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is Bridge House Old Grantham Road, Whatton, Nottingham, NG13 9FG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised on completion of the contract for sale transferring the significant risks and rewards of ownership of the goods. Legal title is retained to protect the conceivability of any amounts due and transfers on payment for goods.

Deposits received in advance on orders placed for goods are deferred as creditors until completion of contract for sale.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets is reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	10 years straight line
Plant and machinery etc.	3 - 4 years straight line
	25 % reducing balance

Leases

The company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Stocks

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

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.

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.

2. Employees

	31.12.2025		31.12.2024
	Number		Number
Monthly average number of persons employed by the company during the year, including directors	5		5

3. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 January 2025	36,278		189,398		225,676
Additions	0		66,220		66,220
Disposals	0		( 40,963)		( 40,963)
At 31 December 2025	36,278		214,654		250,932
Accumulated depreciation
At 01 January 2025	25,704		117,781		143,485
Charge for the financial year	3,612		37,685		41,297
Disposals	0		( 29,573)		( 29,573)
At 31 December 2025	29,316		125,892		155,208
Net book value
At 31 December 2025	6,962		88,762		95,724
At 31 December 2024	10,574		71,617		82,191

4. Debtors

	31.12.2025		31.12.2024
	£		£
Debtors: amounts falling due within one year
Trade debtors	515,165		869,984
Other debtors	52,532		55,103
	567,697		925,087
Debtors: amounts falling due after more than one year
Other debtors	10,575		10,575

5. Creditors: amounts falling due within one year

	31.12.2025		31.12.2024
	£		£
Trade creditors	192,955		60,901
Amounts owed to group undertakings	2,471,262		2,083,450
Taxation and social security	293,122		351,542
Other creditors	66,315		296,889
	3,023,654		2,792,782

6. Called-up share capital

	31.12.2025		31.12.2024
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1

7. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

	31.12.2025		31.12.2024
	£		£
Within one year	58,750		58,750
Between one and five years	48,958		107,708
	107,708		166,458

8. Parent Company

The ultimate holding company and parent undertaking of the smallest and largest group to consolidate these financial statements is:
Boecker GmbH
Lippestraße 69-73
59368 Werne
Germany

Copies of the consolidated financial statements are available from the company secretary at the above address.

9. Audit Opinion

The auditor's report on the accounts for the financial year ended 31 December 2025 was unqualified.

The audit report was signed by Caroline Peverett BA FCA on behalf of Tuerner Audit Limited.