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REGISTERED NUMBER: 06161156 (England and Wales)

| Financial Statements |

| for the Year Ended 31 December 2024 |

| for |

| BOA Recycling (UK) Limited |

| BOA Recycling (UK) Limited (Registered number: 06161156) |

Contents of the Financial Statements

for the year ended 31 December 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| BOA Recycling (UK) Limited |

Company Information

for the year ended 31 December 2024

| DIRECTOR: | S Kamperman

| REGISTERED OFFICE: | Unit 1 Nicholson Way

| Wellington Road

| Burton Upon Trent

| Staffordshire

| DE14 2AW

| REGISTERED NUMBER: | 06161156 (England and Wales)

| AUDITORS: | WR Partners

| Chartered Accountants and Statutory Auditor

| Belmont House

| Shrewsbury Business Park

| Shrewsbury

| Shropshire

| SY2 6LG

| BANKERS: | HSBC Bank Plc

| 40 Broad Street

| Welshpool

| Powys

| SY21 7RT

| BOA Recycling (UK) Limited (Registered number: 06161156) |

Balance Sheet

31 December 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 1,959 |  | 2,466 |  |

CURRENT ASSETS

Inventories | 35,000 |  | 79,310 |  |

Debtors | 5 | 219,104 |  | 356,173 |  |

Cash at bank | 58,483 |  | 175,749 |  |

312,587 |  | 611,232 |  |

CREDITORS

Amounts falling due within one year | 6 | 96,323 |  | 372,276 |  |

NET CURRENT ASSETS | 216,264 |  | 238,956 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 218,223 |  | 241,422 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 218,123 |  | 241,322 |  |

SHAREHOLDERS' FUNDS | 218,223 |  | 241,422 |  |

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 20 August 2025 and were signed by:

S Kamperman - Director

| BOA Recycling (UK) Limited (Registered number: 06161156) |

Notes to the Financial Statements

for the year ended 31 December 2024

1. | STATUTORY INFORMATION

| BOA Recycling (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Turnover

| Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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 | - | 25% on cost

| Fixtures and fittings | - | 25% on cost

| Stocks

| Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| BOA Recycling (UK) Limited (Registered number: 06161156) |

Notes to the Financial Statements - continued

for the year ended 31 December 2024

2. | ACCOUNTING POLICIES - continued

| 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 pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2023 - 2 ) .

4. | PROPERTY, PLANT AND EQUIPMENT

| Fixtures |

| Plant and |  | and |

| machinery |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1 January 2024 | 6,298 |  | 1,726 |  | 8,024 |  |

| Additions | 103 |  | 150 |  | 253 |  |

| At 31 December 2024 | 6,401 |  | 1,876 |  | 8,277 |  |

| DEPRECIATION

| At 1 January 2024 | 3,832 |  | 1,726 |  | 5,558 |  |

| Charge for year | 757 |  | 3 |  | 760 |  |

| At 31 December 2024 | 4,589 |  | 1,729 |  | 6,318 |  |

| NET BOOK VALUE

| At 31 December 2024 | 1,812 |  | 147 |  | 1,959 |  |

| At 31 December 2023 | 2,466 |  | - |  | 2,466 |  |

| On 4 March 2019 a fixed and floating charge was entered into over the freehold and leasehold property owned by the company.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade debtors | 190,003 |  | 343,807 |  |

| Amounts owed by participating interests | 19,275 |  | - |  |

| Other debtors | 9,826 |  | 12,366 |  |

219,104 |  | 356,173 |  |

| BOA Recycling (UK) Limited (Registered number: 06161156) |

Notes to the Financial Statements - continued

for the year ended 31 December 2024

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade creditors | 8,674 |  | 14,816 |  |

| Amounts owed to participating interests | - |  | 220,001 |  |

| Taxation and social security | 48,527 |  | 54,757 |  |

| Other creditors | 39,122 |  | 82,702 |  |

96,323 |  | 372,276 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2024 | 2023 |

£ | £ |

| Within one year | 8,309 |  | 8,853 |  |

| Between one and five years | - |  | 7,378 |  |

8,309 |  | 16,231 |  |

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

| The Report of the Auditors was unqualified.

| Helen Pierce (Senior Statutory Auditor)

| for and on behalf of WR Partners

9. | RELATED PARTY DISCLOSURES

| The company is a wholly owned subsidiary of BOA Recycling Systems BV.

| During the year the company made sales to BOA Recycling Systems BV of £53,812 (2023 - £50,968).

| The company purchased goods and services during the year from BOA Recycling Systems BV of £354,101 (2023 - £947,537).

| Included in debtors due within one year is an amount of £19,275 (2023 - Creditor : £220,001) due from BOA Recycling Systems BV.

| During the year dividends of £126,981 (2023 - £11,062) were paid out by the company and received by BOA Recycling Systems BV.

| BOA Recycling Systems BV is a subsidiary of BOA Recycling Group Holding BV.

| BOA Recycling (UK) Limited (Registered number: 06161156) |

Notes to the Financial Statements - continued

for the year ended 31 December 2024

10. | ULTIMATE CONTROLLING PARTY

| The company is controlled 100% by BOA Recycling Systems BV, a company incorporated in the Netherlands.

| The ultimate parent undertaking of BOA Recycling Systems BV is BOA Recycling Group Holding BV, a company incorporated in the Netherlands.