EBERSPACHER (U.K.) LIMITED

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

Standalone (parent only)

Auditor

Saffery LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The financial statements have been prepared on a going concern basis which the directors consider to be appropriate for the following reasons. The going concern assessment considers whether it is appropriate to prepare the financial statements on a going concern basis. At 31 December 2024 the company had cash of £1,463,149, Group cash pooling deposits repayable on demand of £1,856,826 and net current assets of £5,576,030. The company continues to actively manage its cash flows in order to mitigate any reductions in income. The company has a cash pooling arrangement in place with the Eberspächer Group. The arrangement is that at the end of each month the company transfers all surplus funds to the Group who place the funds on deposit until the company required the return of the funds. A confirmation has been obtained to confirm that funds will be returned to the company on demand. As a result the directors consider funds on deposit as immediately available funds for the purposes of the cash flow forecasts. As with any company placing reliance on another entity for availability of funds, the directors acknowledge that the availability of funds is reliant on the Group maintaining sufficient liquidity, although at the date of approval of these financial statements, they have no reason to believe that it will not do so. The directors have prepared a detailed cash flow forecast covering a period of at least 12 months from the date of approval of the financial statements, and that is the basis for which they have prepared the financial statements on a going concern basis.”

Significant events

• “In 2024 turnover decreased 8.9% (2023: increase 11.1%) compared to last year due to the rephasing of a specialist military project, which has moved into 2025/2026.”
• “The operating profit margin decreased in 2024 to 8.1% (2023: 15.5%) due to the introduction of a new global Group Profit Distribution strategy.”
• “During the year part of the property within freehold property was subject to a change of use and reclassifying as an investment property.”

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

Filings

2

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

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

• Turnover

  -8.9%

  £19,111,180 → £17,405,945

• Cash

  +20.5%

  £1,213,890 → £1,463,149

• Net assets

  -11.8%

  £12,334,568 → £10,874,231

• Employees

  -7%

  57 → 53

• Operating profit

  -52.6%

  £2,963,239 → £1,405,587

• Profit before tax

  -52.1%

  £3,099,614 → £1,483,422

• Wages

  -2.3%

  £2,567,059 → £2,508,422

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers