Robot-Coupe (UK) Limited

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—6

1. General Information

Robot-Coupe (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01393429 . The registered office is 2 Fleming Way, Worton Road, Isleworth, Middlesex, TW7 6EU.

The presentation currency of the financial statements is the Pound Sterling (£) and rounded to nearest whole pound.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The directors have considered the company’s financial position and have a reasonable expectation that the company will continue to operate for the foreseeable future. In forming this view, the directors have reviewed the company’s budgets together with the latest unaudited financial information. This review indicates that the company has sufficient resources to meet its working capital obligations as they fall due.

The company relies on a group company to supply the majority of the products, parts and accessories which are stocked. Although there is no formal trading agreement with this supplier, the directors have obtained a formal letter confirming that the existing trading arrangements will continue for the foreseeable future and, at a minimum, a period of 12 months from the approval date of the accounts. This provides assurance over the continuity of the supply of stock.

The directors have also assessed the financial position and performance of the wider group, including the key supplier entity. The group is profitable and has substantial liquid resources, providing further assurance that it can continue to support its operations and maintain the key supplier arrangements. In reaching this conclusion, the directors reviewed the latest key supplier's latest audited individual accounts.

Based on these considerations, the directors believe that the company has adequate resources to continue in operational existence for the foreseeable future and therefore consider the going concern basis to be appropriate.

2.3. Turnover

Turnover represents amounts receivable for goods and services net of VAT and trade discounts. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Over the remaining term of the lease
Plant & Machinery	25% on cost and 20% on cost
Motor Vehicles	33% on cost

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Robot-Coupe (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Financial Instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities, including creditors, trade balances from group companies and hire-purchase creditors, 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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

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

Trade creditors are obligations to pay for services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

2.6. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

2.9. Leases

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

2.10. Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

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Robot-Coupe (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 15 (2024: 14)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 January 2025	223,318	345,982	254,138	823,438
Additions	-	68,296	123,798	192,094
Disposals	-	(7,720 )	(132,105 )	(139,825 )

As at 31 December 2025	223,318	406,558	245,831	875,707

Depreciation
As at 1 January 2025	223,318	317,416	117,136	657,870
Provided during the period	-	20,657	54,911	75,568
Disposals	-	(7,720 )	(90,489 )	(98,209 )

As at 31 December 2025	223,318	330,353	81,558	635,229

Net Book Value
As at 31 December 2025	-	76,205	164,273	240,478

As at 1 January 2025	-	28,566	137,002	165,568

5. Stocks

	2025	2024
	£	£
Finished goods	1,534,894	1,350,625

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,407,631	1,347,618
Other debtors	190,940	310,220

	1,598,571	1,657,838

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Robot-Coupe (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	6,723	-
Trade creditors	57,863	51,744
Amounts owed to group undertakings	837,725	518,755
Other creditors	641,126	1,075,070
Taxation and social security	653,800	604,682

	2,197,237	2,250,251

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	44,578	-

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	6,723	-
Later than one year and not later than five years	44,578	-

	51,301	-

	51,301	-

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10,000	10,000

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	145,000	145,000
Later than one year and not later than five years	290,000	435,000

	435,000	580,000

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Robot-Coupe (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

12. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Edmund Cotterell	15,271	-	10,000	-	5,271

13. Parent Undertaking and Controlling Party

The company's immediate parent undertaking is Umami Robot-Coupe, a company incorporated in France and registered address of 20 Place Vendome, 75001 Paris, France.

The company's ultimate controlling party is Ardian Buyout Fund VII B S.L.P, a company incorporated in France and registered address of 20 Place Vendome, 75001 Paris, France.

The consolidated group financial statements are prepared by Umami TopCo SA and are available at 38 Rangwee, 2412 Luxembourg, Luxembourg.

14. Audit Information

The auditor's report on the accounts of Robot-Coupe (UK) Limited for the year ended 31 December 2025 was unqualified.

The auditor's report was signed by Izabela Kuchmacz (Senior Statutory Auditor) for and on behalf of Ward Williams Limited , Statutory Auditor.

Ward Williams Limited

Chartered Accountants and Statutory Auditors

Belgrave House

39-43 Monument Hill

Weybridge, Surrey

KT13 8RN

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		240,478		165,568

			240,478		165,568
CURRENT ASSETS
Stocks	5	1,534,894		1,350,625
Debtors	6	1,598,571		1,657,838
Cash at bank and in hand		1,177,804		924,549

		4,311,269		3,933,012
Creditors: Amounts Falling Due Within One Year	7	(2,197,237 )		(2,250,251 )

NET CURRENT ASSETS (LIABILITIES)			2,114,032		1,682,761

TOTAL ASSETS LESS CURRENT LIABILITIES			2,354,510		1,848,329

Creditors: Amounts Falling Due After More Than One Year	8		(44,578 )		-

NET ASSETS			2,309,932		1,848,329

CAPITAL AND RESERVES
Called up share capital	10		10,000		10,000
Income Statement			2,299,932		1,838,329

SHAREHOLDERS' FUNDS			2,309,932		1,848,329