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REGISTERED NUMBER: 01698451 (England and Wales)















Financial Statements for the Year Ended 31 December 2024

for

BIEN-AIR U K LIMITED

BIEN-AIR U K LIMITED (REGISTERED NUMBER: 01698451)

Contents of the Financial Statements
FOR THE YEAR ENDED 31 DECEMBER 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


BIEN-AIR U K LIMITED

Company Information
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTOR: V Mosimann





REGISTERED OFFICE: First Floor
Ridgeland House
15 Carfax
Horsham
West Sussex
RH12 1DY





REGISTERED NUMBER: 01698451 (England and Wales)





AUDITOR: Kreston Reeves LLP
Chartered Accountants and Statutory Auditor
Springfield House
Springfield Road
Horsham
West Sussex
RH12 2RG

BIEN-AIR U K LIMITED (REGISTERED NUMBER: 01698451)

Statement of Financial Position
31 DECEMBER 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,025 8,488

CURRENT ASSETS
Stocks 5 319,520 258,640
Debtors 6 192,484 225,015
Cash at bank 88,908 77,450
600,912 561,105
CREDITORS
Amounts falling due within one year 7 545,609 517,173
NET CURRENT ASSETS 55,303 43,932
TOTAL ASSETS LESS CURRENT
LIABILITIES

60,328

52,420

CAPITAL AND RESERVES
Called up share capital 9 10,000 10,000
Retained earnings 50,328 42,420
SHAREHOLDERS' FUNDS 60,328 52,420

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 director and authorised for issue on 28 February 2025 and were signed by:





V Mosimann - Director


BIEN-AIR U K LIMITED (REGISTERED NUMBER: 01698451)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 DECEMBER 2024


1. STATUTORY INFORMATION

Bien-Air U K Limited is a private company, limited by shares, domiciled in England and Wales, registration number 01698451. The registered office is First Floor, Ridgeland House, 15 Carfax, Horsham, West Sussex, RH12 1DY. The principal place of business is Unit 19 Crawley Business Centre, Stephenson Way, Three Bridges, Crawley, West Sussex, RH10 1TN.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

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

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies.

The following principal accounting policies have been applied:

Turnover
The company sells both goods and provides repair services, and the turnover shown in the income statement represents amounts invoiced during the year, exclusive of Value Added Tax.

In respect of the sale of goods, turnover is recognised when the goods are physically delivered to the customer, whereas in respect of the supply of repair services, the turnover is recorded at the value of the consideration due when repairs have been completed.

Included in turnover are management charges to cover administrative costs incurred by Bien-Air U K Limited. These are charged to the parent company based on a percentage of net annual costs.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 33% on cost
Fixtures and fittings - 20% on cost

Included in plant and machinery are items used for demonstration and temporary replacements for customers' equipment undergoing repair. These assets are depreciated at 33% on a straight line basis.

Stock
Stock has been valued at the lower of cost and estimated selling price less costs to sell.

BIEN-AIR U K LIMITED (REGISTERED NUMBER: 01698451)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


2. ACCOUNTING POLICIES - continued

Financial instruments
Classification
Financial assets, liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Recognition and measurement
Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments which meet the conditions set out by FRS 102 to be classified as basic financial instruments are subsequently measured at amortised cost using the effective interest method.

Debt instruments that have no stated interest rate (and do not constitute a financing transaction) and are classified as payable or receivable within one year are initially measured at the undiscounted amount of the cash or other consideration expected to be paid or received, net of impairment.

Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Foreign currencies
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 currency are translated into sterling at the monthly rate for that currency. Exchange differences are taken into account in arriving at the operating result.

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 plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid, the company has no further payment obligations.

The contributions are recognised as an expense in the profit or loss when they fall due. Amounts not paid are shown as a liability on the Balance Sheet. The assets of the plan are held separately from the company in an independently administered fund

Going concern
At the balance sheet date, the total amount due to group companies was £407,003 (2023: £391,545). The company is reliant on the support of its parent, Bien-Air Dental SA, who have confirmed that they will continue to support the company for at least 12 months from the date of signing the financial statements. On this basis, the director believes that it is reasonable to prepare the financial statements on a going concern basis.

BIEN-AIR U K LIMITED (REGISTERED NUMBER: 01698451)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


2. ACCOUNTING POLICIES - continued

Trade debtors and creditors
Trade debtors are amounts due from customers for goods sold or services provided in the ordinary course of business.

Trade debtors with no stated interest rate and receivable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in administrative expenses.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors with no stated interest rate and payable within one year are recorded at transaction price.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 January 2024 68,007 9,581 77,588
Additions - 2,805 2,805
At 31 December 2024 68,007 12,386 80,393
DEPRECIATION
At 1 January 2024 63,391 5,709 69,100
Charge for year 4,599 1,669 6,268
At 31 December 2024 67,990 7,378 75,368
NET BOOK VALUE
At 31 December 2024 17 5,008 5,025
At 31 December 2023 4,616 3,872 8,488

5. STOCKS
31.12.24 31.12.23
£    £   
Finished goods 319,520 258,640

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 173,201 197,417
Other debtors 5,100 5,100
Prepayments and accrued income 14,183 22,498
192,484 225,015

BIEN-AIR U K LIMITED (REGISTERED NUMBER: 01698451)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 18,919 10,396
Amounts owed to group undertakings 407,003 391,546
Social security and other taxes 4,608 5,155
VAT 40,398 40,596
Other creditors 128 227
Accrued expenses 74,553 69,253
545,609 517,173

8. LEASING AGREEMENTS
Total minimum lease payments under non-cancellable operating leases fall due as follows:


31.12.24 31.12.23
£ £
Within one year 19,715 18,441
Between one and five years 22,503 19,269
42,218 37,710

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
10,000 Ordinary £1 10,000 10,000

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

The Report of the Auditor was unqualified.

Graham Hunt BA FCA (Senior Statutory Auditor)
for and on behalf of Kreston Reeves LLP

11. RELATED PARTY DISCLOSURES

During the year £50,000 remuneration was paid to Mr V Mosimann (Director) (2023: £50,000). At the year end £50,000 is outstanding (2023: £50,000) to Mr V Mosimann.

The company has taken advantage of the exemption in Section 33 of FRS 102 'Related Party Disclosures' from disclosing transactions with other wholly owned members of the group.

12. ULTIMATE CONTROLLING PARTY AND PARENT COMPANY

The ultimate controlling party is Mr V Mosimann.

Bien-Air Holding SA is regarded by directors as being the company's ultimate parent company.

The address of the registered office and the principal place of business of Bien-Air Holding SA is Länggasse, 60 Case Postale, CH-2500, Bienne 6, Switzerland.