REGISTERED NUMBER: 08595889 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

AKTRION AFTERMARKET UK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

F M N Patrier

P Richmond

T Suskovic

SECRETARY:

P Richmond

REGISTERED OFFICE:

1st Floor

1 Hawksworth Road

Central Park

Telford

Shropshire

TF2 9TU

REGISTERED NUMBER:

08595889 (England and Wales)

AUDITORS:

D.R.E. & Co. (Audit) Limited

Kingsland House

39 Abbey Foregate

Shrewsbury

Shropshire

SY2 6BL

FIXED ASSETS

Intangible assets

5

10,039

-

Tangible assets

6

454,849

350,652

464,888

350,652

CURRENT ASSETS

Stocks

12,662

208

Debtors

7

471,994

84,330

Cash at bank

68,463

-

553,119

84,538

CREDITORS

Amounts falling due within one year

8

946,243

529,346

NET CURRENT LIABILITIES

(393,124

)

(444,808

)

TOTAL ASSETS LESS CURRENT LIABILITIES

71,764

(94,156

)

CREDITORS

Amounts falling due after more than one year

9

1,529,444

-

NET LIABILITIES

(1,457,680

)

(94,156

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(1,457,682

)

(94,158

)

SHAREHOLDERS' FUNDS

(1,457,680

)

(94,156

)

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 7 October 2026 and were signed on its behalf by:

T Suskovic - Director

1.	STATUTORY INFORMATION

Aktrion Aftermarket 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

These financial statements are for the individual entity only.

The financial statements are presented in Sterling (£), rounded to the nearest £1.

At the balance sheet date the company had net current liabilities of £393,124 (2024: £444,808) and net liabilities of £1,457,680 (2024: £94,156). As shown in notes 9 and 10, creditors include amounts owed to group companies of £1,887,258. Whilst the business has incurred a trading deficit it only commenced trading activities in the prior year (December 2024) and this period is its first full trading year. It has incurred a number of expected and anticipated start up costs and expenses and has reported a loss in the current period. Losses have continued post year end but the directors have prepared budgets and forecasts that indicate, with the infrastructure and investment that has been put in place during the initial trading stages, that a return to profitability is likely within the foreseeable future. The business has been and continues to be supported by the wider group and it is on this basis that the directors have concluded that the going concern basis of preparation is appropriate. The directors have reviewed the support of group companies and fully expect it to continue for the foreseeable future and have therefore prepared the financial statements on a going concern basis.

Turnover

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

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.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

Tangible fixed assets are stated at historic cost less accumulated depreciation. Costs include original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

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

Plant and machinery - 20% on cost

Computer equipment - 33.33% on cost

Fixtures and fittings - 33.33% on cost

Short leasehold - 10% on cost

Stocks

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

Financial instruments

The company has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments.

(i) Financial assets

Basic financial assets, including amounts due from group undertakings and cash and bank balances, are initially recognised at transaction price and subsequently carried at amortised cost with an assessment for objective evidence of impairment. Any impairment is recognised in profit or loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards or control of the ownership of the asset are transferred to another party.

(ii) Financial liabilities

Basic financial liabilities, including trade payables and amounts owed to group undertakings, are initially recognised at transaction price and subsequently carried at amortised cost.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 13 ) .

5.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

10,039

At 31 December 2025

10,039

NET BOOK VALUE

At 31 December 2025

10,039

6.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

-

106,836

242,080

4,639

353,555

Additions

87,574

95,418

2,984

462

186,438

Reclassification/transfer

145,955

84,067

(230,022

)

-

-

At 31 December 2025

233,529

286,321

15,042

5,101

539,993

DEPRECIATION

At 1 January 2025

-

890

1,884

129

2,903

Charge for year

23,428

52,192

4,834

1,787

82,241

Reclassification/transfer

1,141

511

(1,652

)

-

-

At 31 December 2025

24,569

53,593

5,066

1,916

85,144

NET BOOK VALUE

At 31 December 2025

208,960

232,728

9,976

3,185

454,849

At 31 December 2024

-

105,946

240,196

4,510

350,652

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

292,746

7,054

Other debtors and prepayments

12,741

-

VAT

20,204

835

Prepayments and accrued income

146,303

76,441

471,994

84,330

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

505,162

12,062

Amounts owed to group undertakings

357,814

481,187

Social security and other taxes

55,878

22,467

Other creditors

3,085

784

Accruals and deferred income

24,304

12,846

946,243

529,346

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed to group undertakings

1,529,444

-

10.	LEASING AGREEMENTS

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

31.12.25

31.12.24

£

£

Within one year

13,987

13,987

Between one and five years

38,465

52,452

52,452

66,439

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

The Report of the Auditors was unqualified.

We draw attention to note 3 of the financial statements regarding the going concern basis of preparation. Our opinion is not modified in respect of this matter.

Francis Nock F.C.C.A. (Senior Statutory Auditor)

for and on behalf of D.R.E. & Co. (Audit) Limited

12.	CAPITAL COMMITMENTS

31.12.25

31.12.24

£

£

Contracted but not provided for in the

financial statements

-

20,000

13.	RELATED PARTY DISCLOSURES

14.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is FNM Patrier by virtue of a controlling shareholding in Aktrion d.o.o.