Company No: 05116258 (England and Wales)

Contents

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

DIRECTORS	Harald Boerger (Resigned 17 October 2025)
	Tobias Hoser

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

COMPANY NUMBER

05116258 (England and Wales)

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

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	5,444		1,503
		5,444		1,503
Current assets
Stocks	4	66,381		203,062
Debtors	5	1,782,282		3,765,795
Cash at bank and in hand		1,237,493		611,746
		3,086,156		4,580,603
Creditors: amounts falling due within one year	6	( 4,794,725)		( 6,411,678)
Net current liabilities		(1,708,569)		(1,831,075)
Total assets less current liabilities		(1,703,125)		(1,829,572)
Net liabilities		( 1,703,125)		( 1,829,572)
Capital and reserves
Called-up share capital	7	600,000		600,000
Profit and loss account		( 2,303,125 )		( 2,429,572 )
Total shareholder's deficit		( 1,703,125)		( 1,829,572)

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 KESSEBOEHMER RETAIL MERCHANDISING UK LTD. (registered number: 05116258) were approved and authorised for issue by the Director on 22 September 2026. They were signed on its behalf by:

Tobias Hoser 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

KESSEBOEHMER RETAIL MERCHANDISING UK LTD. (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 £.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future due to the fact that the company has the continued support of the group. The directors have been given assurance that this support will continue for no less than 12 months from the date of approval of the financial statements. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

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.

Turnover

Turnover, which is net of value added tax and discounts, represents the value of commissions earned and due from the parent company, and sales direct to customers for the sale and installation of shop fittings and equipment. Commission is recognised on issue of the invoice. Turnover from sales to customers is recognised on delivery of goods. Turnover from installation work is recognised based on percentage of contract completion.

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 are 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. No deferred tax asset has been recognised due to uncertainty over future recoverability.

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:

Vehicles	25 % reducing balance
Computer equipment	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

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.

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.

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.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the company during the year, including the director	3		3

3. Tangible assets

	Vehicles		Computer equipment		Total
	£		£		£
Cost
At 01 January 2025	26,710		9,479		36,189
Additions	0		5,310		5,310
At 31 December 2025	26,710		14,788		41,498
Accumulated depreciation
At 01 January 2025	25,209		9,477		34,686
Charge for the financial year	372		996		1,368
At 31 December 2025	25,581		10,473		36,054
Net book value
At 31 December 2025	1,129		4,315		5,444
At 31 December 2024	1,501		2		1,503

4. Stocks

	2025		2024
	£		£
Stocks	66,381		203,062

5. Debtors

	2025		2024
	£		£
Trade debtors	1,772,699		3,740,826
Other debtors	9,583		24,969
	1,782,282		3,765,795

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	194,932		187,921
Amounts owed to group undertakings	4,019,774		5,555,157
Other taxation and social security	555,676		591,369
Other creditors	24,343		77,231
	4,794,725		6,411,678

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
600,000 Ordinary shares of £ 1.00 each	600,000		600,000

8. Financial commitments

Commitments

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

	2025		2024
	£		£
Within one year	3,450		6,875

9. PARENT COMPANY

The parent company of the smallest group that draws up consolidated financial statements which include the results for Kesseboehmer Retail Merchandising UK Ltd and the company's ultimate parent is Kesseböhmer Holding KG and its registered office is 49152 Bad Essen, Germany.

10. Audit Opinion

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

The qualification in the audit report was as follows: We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)). Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report.

We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion.

We did not observe the counting of physical inventories at 31 December 2024. We were unable to satisfy ourselves by alternative means concerning the inventory quantities of £203,062 held at 31 December 2024 by using other audit procedures.
Consequently, we were unable to determine whether any adjustment to this amount at 31 December 2024 was necessary and any consequential effect on the cost of sales for year ended 31 December 2025.

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