Celltech UK Battery Solutions Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 4577633

Celltech UK Battery Solutions Limited

Filleted Financial Statements

31 March 2026

Celltech UK Battery Solutions Limited

Statement of Financial Position

31 March 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	5	254,973	36,074

Current assets

Stocks		318,982	208,345
Debtors	6	806,793	1,553,531
Cash at bank and in hand		898,108	438,028
		------------	------------
		2,023,883	2,199,904

Creditors: amounts falling due within one year	7	642,449	558,590
		------------	------------
Net current assets		1,381,434	1,641,314
		------------	------------
Total assets less current liabilities		1,636,407	1,677,388

Provisions	49,432	9,018
	------------	------------
Net assets	1,586,975	1,668,370
	------------	------------

Capital and reserves

Called up share capital	3	3
Profit and loss account	1,586,972	1,668,367
	------------	------------
Shareholders funds	1,586,975	1,668,370
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements were approved by the board of directors and authorised for issue on 14 July 2026 , and are signed on behalf of the board by:

Mr G Stocchetti

Director

Company registration number: 4577633

Celltech UK Battery Solutions Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 4 & 5 Isfield Mill, Station Road, Uckfield, East Sussex, TN22 5XS, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of Addtech Nordic AB. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented. (c) No disclosure has been given for the aggregate remuneration of key management personnel.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Short leasehold property	-	20% reducing balance
Plant and machinery	-	20% straight line
Fixtures and fittings	-	33% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 14 (2025: 15 ).

5. Tangible assets

	Short leasehold property	Plant and machinery	Fixtures and fittings	Total
	£	£	£	£
Cost
At 1 April 2025	60,947	23,440	63,384	147,771
Additions	243,636	–	5,765	249,401
Disposals	( 60,947)	–	–	( 60,947)
	---------	--------	--------	---------
At 31 March 2026	243,636	23,440	69,149	336,225
	---------	--------	--------	---------
Depreciation
At 1 April 2025	60,947	10,785	39,965	111,697
Charge for the year	12,506	4,689	13,307	30,502
Disposals	( 60,947)	–	–	( 60,947)
	---------	--------	--------	---------
At 31 March 2026	12,506	15,474	53,272	81,252
	---------	--------	--------	---------
Carrying amount
At 31 March 2026	231,130	7,966	15,877	254,973
	---------	--------	--------	---------
At 31 March 2025	–	12,655	23,419	36,074
	---------	--------	--------	---------

6. Debtors

	2026	2025
	£	£
Trade debtors	707,726	773,946
Amounts owed by group undertakings and undertakings in which the company has a participating interest	63,856	700,122
Other debtors	35,211	79,463
	---------	------------
	806,793	1,553,531
	---------	------------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	377,889	246,484
Corporation tax	43,572	93,441
Social security and other taxes	160,802	167,745
Other creditors	60,186	50,920
	---------	---------
	642,449	558,590
	---------	---------

8. Summary audit opinion

The auditor's report dated 14 July 2026 was unqualified .

The senior statutory auditor was Sandra Kay Lindley , for and on behalf of Lindley & Co .

9. Ethical standards

Provisions Available for Small Entities have been applied and our auditors have assisted with the preparation of the financial statements and submission of returns to the tax authorities.

10. Controlling party

The company is a wholly owned subsidiary of Addtech Nordic AB, a company registered in Sweden.