CARL KAMMERLING INTERNATIONAL LIMITED

1. CARL KAMMERLING INTERNATIONAL LIMITED 2003-04-07 → present
2. CEKA WORKS LIMITED 1963-06-14 → 2003-04-07

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

JS. Audit Limited

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.”

Group structure

1. CARL KAMMERLING INTERNATIONAL LIMITED · parent
   1. Nerrad Limited 100% · UK · Manufacture of tools
   2. König Werkzeugfabrik GmbH 100% · Germany · Manufacture of tools

Significant events

• “The risk is the potential disruption of supply due to socio economic global events which are mitigated by having multiple suppliers and dual sourcing whenever possible and closer management and relationships with suppliers.”
• “An ongoing risk facing the group is the trading relationship with the EU and the impact of continually changing administration and longer timescales on trade with customers and suppliers in Europe. This is partly mitigated by closer relationships with our suppliers and freight companies.”
• “In June 2023, the High Court judged that amendments made to the Virgin Media scheme were invalid because the necessary section 37 certification associated to these historic amendments was not prepared or documented appropriately. The case was subsequently reviewed by the Court of Appeal in July 2024 which upheld the High Court's decision. The High Court's decision has wide ranging implications, affecting other schemes that were contracted-out on a salary-related basis and made amendments between April 1997 and April 2016. Historic scheme amendments without the appropriate certification might now be considered invalid, leading to additional, unforeseen liabilities. The ruling could have implications for the Company. The detailed investigation into historic Scheme amendments remains ongoing and is at an early stage. Therefore the amount of any potential impact on the DBO cannot be confirmed and / or measured with sufficient reliability at the 2024 year end.”
• “On 31 March 2025, the company entered into a joint venture agreement with CIMCO Werkzeuge GmbH and Jens Giebler, forming a new entity, GCK Werkzeugbau GmbH, to manufacture and sell tools in Germany. The company holds a 40% interest in the joint venture for a consideration of €10,000.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

3

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -3.8%

  £22,449,157 → £21,594,789

• Cash

  -10%

  £9,333,958 → £8,403,443

• Net assets

  +7.3%

  £16,761,693 → £17,982,131

• Employees

  +4.3%

  94 → 98

• Operating profit

  -25.8%

  £3,017,324 → £2,238,734

• Profit before tax

  -20.7%

  £3,065,946 → £2,432,203

• Wages

  +1.7%

  £4,673,983 → £4,755,761

Each % is (latest − prior) ÷ |prior| for the line item as filed. Periods don't have to be exactly 12 months apart — a long or short period (typical around incorporation or year-end changes) will distort the comparison. Lines a company doesn't report are omitted. About these numbers