Bepro Group Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: 13919666

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1,270,255		1,278,668

			1,270,255		1,278,668
CURRENT ASSETS
Debtors	6	6,145,225		5,129,958
Investments	7	4,348,758		4,348,758
Cash at bank and in hand		1,228,054		919,738

		11,722,037		10,398,454
Creditors: Amounts Falling Due Within One Year	8	(147,473 )		(48,285 )

NET CURRENT ASSETS (LIABILITIES)			11,574,564		10,350,169

TOTAL ASSETS LESS CURRENT LIABILITIES			12,844,819		11,628,837

Creditors: Amounts Falling Due After More Than One Year	9		(1,392,747 )		-

NET ASSETS			11,452,072		11,628,837

CAPITAL AND RESERVES
Called up share capital	10		126,729		124,674
Share premium account			11,608,241		11,608,241
Income Statement			(282,898 )		(104,078 )

SHAREHOLDERS' FUNDS			11,452,072		11,628,837

Page 1

Page 2

Bepro Group Ltd

Statement of Financial Position (continued)

As At 31 December 2024

For the year ending 31 December 2024 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 Income Statement.

On behalf of the board

Mr Hyunwook Kang

Director

30/09/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Bepro Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13919666 . The registered office is Old Street Works, 205 City Road, London, EC1V 1JN.

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. Foreign Currencies

Monetary 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 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: 5 (2023: 5)

4. Intangible Assets

	Intellectual Property & Licenses
	£
Cost or Valuation
As at 1 January 2024	1,321,082

As at 31 December 2024	1,321,082

Amortisation
As at 1 January 2024	42,414
Provided during the period	8,413

As at 31 December 2024	50,827

Net Book Value
As at 31 December 2024	1,270,255

As at 1 January 2024	1,278,668

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	1	29,631
Prepayments and accrued income	50,492	37,459
VAT	8,323	20,625

	58,816	87,715
Due after more than one year
Subsidiary Loan - Bepro USA	168,472	167,633
Subsidiary Loan - Bepro-UK Ltd.	3,297,362	2,799,783
Subsidiary Loan - Bepro Analytics Co. Ltd.	2,801	2,773
Subsidiary Loan - Bepro Analytics S.L.U.	214,206	211,780

...CONTINUED

Page 3

Page 4

Bepro Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

Subsidiary Loan - Bepro Europe GmbH	1,264,350	1,127,263
Subsidiary Loan - Bepro Japan GK	2,799	30,461
Subsidiary Loan - Bepro Company Co. Ltd.	1,136,419	702,550

	6,086,409	5,042,243

	6,145,225	5,129,958

Amounts due after more than one year represent loans to the company’s wholly owned subsidiaries.

7. Current Asset Investments

	2024	2023
	£	£
Shares in subsidiaries	4,321,758	4,321,758
Short term deposits	27,000	27,000

	4,348,758	4,348,758

8. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	119,626	15,864
Short term borrowing	27,847	27,847
Accrued expense	-	4,574

	147,473	48,285

9. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Convertible Notes	1,392,747	-

10. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	126,729	124,674