REGISTERED NUMBER: 08758760 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Endo Enterprises (UK) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr D W Taylor

Mrs S Moss

SECRETARY:

Mrs S Moss

REGISTERED OFFICE:

Unit 231, Europa Boulevard

Gemini Business Park

Warrington

Cheshire

WA5 7TN

REGISTERED NUMBER:

08758760 (England and Wales)

ACCOUNTANTS:

Ashworth Treasure Limited

Chartered Accountants

17-19 Park Street

Lytham

Lancashire

FY8 5LU

FIXED ASSETS

Intangible assets

4

123,057

146,691

Tangible assets

5

52,708

59,463

175,765

206,154

CURRENT ASSETS

Stocks

205,934

186,068

Debtors

6

553,671

686,591

Cash at bank

61,897

54,813

821,502

927,472

CREDITORS

Amounts falling due within one year

7

282,323

461,062

NET CURRENT ASSETS

539,179

466,410

TOTAL ASSETS LESS CURRENT LIABILITIES

714,944

672,564

CREDITORS

Amounts falling due after more than one year

8

167,781

202,215

NET ASSETS

547,163

470,349

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

547,162

470,348

547,163

470,349

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 21 September 2026 and were signed on its behalf by:

Mr D W Taylor - Director

1.	STATUTORY INFORMATION

Endo Enterprises (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.

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 ongoing support from associated companies. The Directors have confirmed that any amounts owed to associated companies are not repayable within the next 12 months. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

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

Goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 20 years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% on reducing balance

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 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

Expenditure on research and development is written off in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

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.

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 13 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

30,000

229,437

259,437

AMORTISATION

At 1 January 2025

15,000

97,746

112,746

Charge for year

1,500

22,134

23,634

At 31 December 2025

16,500

119,880

136,380

NET BOOK VALUE

At 31 December 2025

13,500

109,557

123,057

At 31 December 2024

15,000

131,691

146,691

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

31,527

48,189

45,400

33,506

158,622

Additions

1,181

1,180

-

4,785

7,146

At 31 December 2025

32,708

49,369

45,400

38,291

165,768

DEPRECIATION

At 1 January 2025

20,276

26,780

28,664

23,439

99,159

Charge for year

2,496

4,943

3,347

3,115

13,901

At 31 December 2025

22,772

31,723

32,011

26,554

113,060

NET BOOK VALUE

At 31 December 2025

9,936

17,646

13,389

11,737

52,708

At 31 December 2024

11,251

21,409

16,736

10,067

59,463

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

240,206

328,428

Other debtors

313,465

358,163

553,671

686,591

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

15,962

Hire purchase contracts (see note 9)

4,557

4,556

Trade creditors

172,875

254,043

Taxation and social security

85,908

171,998

Other creditors

8,983

14,503

282,323

461,062

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

11,445

16,581

Hire purchase contracts (see note 9)

3,428

8,469

Other creditors

152,908

177,165

167,781

202,215

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

4,557

4,556

Between one and five years

3,428

8,469

7,985

13,025

Non-cancellable

operating leases

2025

2024

£

£

Within one year

112,730

122,434

Between one and five years

279,915

363,318

392,645

485,752