BIBORG UK LTD

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 09570338

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	5	594,824		840,672
Investments	6	221,156		365,720
Cash at bank and in hand		2,117,053		972,274

		2,933,033		2,178,666
Creditors: Amounts Falling Due Within One Year	7	(2,462,669 )		(1,519,501 )

NET CURRENT ASSETS (LIABILITIES)			470,364		659,165

TOTAL ASSETS LESS CURRENT LIABILITIES			470,364		659,165

NET ASSETS			470,364		659,165

CAPITAL AND RESERVES
Called up share capital	8		10,000		10,000
Profit and Loss Account			460,364		649,165

SHAREHOLDERS' FUNDS			470,364		659,165

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Bruno LURIOT

Director

01/08/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

BIBORG UK LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09570338 . The registered office is The Trampery, 239 Old Street, London, EC1V 9EY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

25% SLM

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 April 2024	14,237

As at 31 March 2025	14,237

Depreciation
As at 1 April 2024	14,237

As at 31 March 2025	14,237

...CONTINUED

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BIBORG UK LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	549,850	274,184
Amounts owed by group undertakings	-	413,339
Other debtors	44,974	153,149

	594,824	840,672

6. Current Asset Investments

	2025	2024
	£	£
Short term deposits	221,156	365,720

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,227,708	157,820
Amounts owed to group undertakings	361,319	-
Other creditors	691,397	1,268,949
Taxation and social security	182,245	92,732

	2,462,669	1,519,501

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10,000	10,000

9. Related Party Transactions

It is considered that transactions carried out with group companies were under normal market conditions and therefore no further disclosure is required.

10. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Biborg Interactive SAS, a company registered in France with registered office address: 71 Rue du Faubourg, Saint Martin, 75010 PARIS.

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