REGISTERED NUMBER: 02210849 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

BILLION U.K. LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S A Johnson

K Kiesl

SECRETARY:

S A Johnson

REGISTERED OFFICE:

40 Waterside Barns

Lodge Farm Business Centre

Wolverton Road

Milton Keynes

Buckinghamshire

MK19 7ES

REGISTERED NUMBER:

02210849 (England and Wales)

AUDITORS:

Ad Valorem Audit Services Limited

Chartered Certified Accountants

2 Manor Farm Court

Old Wolverton Road

Old Wolverton

Milton Keynes

Buckinghamshire

MK12 5NN

FIXED ASSETS

Tangible assets

5

11,984

4,578

CURRENT ASSETS

Stocks

6

34,950

46,016

Debtors

7

357,443

275,208

Cash at bank

270,718

361,313

663,111

682,537

CREDITORS

Amounts falling due within one year

8

320,106

308,198

NET CURRENT ASSETS

343,005

374,339

TOTAL ASSETS LESS CURRENT LIABILITIES

354,989

378,917

CAPITAL AND RESERVES

Called up share capital

10

300,000

300,000

Retained earnings

54,989

78,917

SHAREHOLDERS' FUNDS

354,989

378,917

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 Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

S A Johnson - Director

1.	STATUTORY INFORMATION

Billion U.K. 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

Turnover is recognised at fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of the consideration takes into account trade discounts, settlements discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer ( Usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the cost incurred or to be incurred in respect of the transaction can be measured reliably.

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

Computer equipment

-

25% on cost

STOCKS

Stocks 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 calculated at the tax rates that are expected to apply to the period when the asset is realised or the liability is settled based on tax rates that have been enacted or substantively enacted by the reporting date. Deferred tax is not discounted.

Deferred tax liabilities are recognised in respect of all timing differences that exist at the reporting date. Timing differences are differences between taxable profits and total comprehensive income that arise from the inclusion of income and expenses in tax assessments in different periods from their recognition in the financial statements. Deferred tax assets are recognised only to the extent that it is probable that they will be recovered by the reversal of deferred tax liabilities or other future taxable profits.

FOREIGN CURRENCIES

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 of exchange ruling at the date of transaction. 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 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 5 (2024 - 5 ) .

4.	AUDITORS' REMUNERATION

2025

2024

£

£

Fees payable to the company's auditors for the audit of the company's financial statements

6,000

5,000

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 October 2024

37,017

25,280

62,297

Additions

11,765

-

11,765

At 30 September 2025

48,782

25,280

74,062

DEPRECIATION

At 1 October 2024

32,818

24,901

57,719

Charge for year

4,082

277

4,359

At 30 September 2025

36,900

25,178

62,078

NET BOOK VALUE

At 30 September 2025

11,882

102

11,984

At 30 September 2024

4,199

379

4,578

6.

STOCKS

2025

2024

£

£

Stocks

34,950

46,016

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

328,367

209,256

Amounts owed by group undertakings

91

43,479

Other debtors

28,985

22,473

357,443

275,208

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,875

13,217

Amounts owed to group undertakings

20,077

156,000

Taxation and social security

249,867

114,095

Other creditors

46,287

24,886

320,106

308,198

9.	LEASING AGREEMENTS

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

2025

2024

£

£

Within one year

26,250

10,000

Between one and five years

105,000

-

131,250

10,000

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

300,000

Ordinary

£1

300,000

300,000

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

The Report of the Auditors was unqualified.

Zubair Arshad FCCA (Senior Statutory Auditor)

for and on behalf of Ad Valorem Audit Services Limited

12.	RELATED PARTY DISCLOSURES

Included in debtors and creditors is an amount due from and to the parent company: Billion SAS of £91 £43,38(2024: £43,389 ) and £20, 077 £156,000) respectively.

13.	ULTIMATE CONTROLLING PARTY

The directors regard Billion SAS of 1 Avenue Victor Hugo, 01100, Bellignat, France, a company incorporated in France as the immediate parent company and controlling party.

Billion SAS owned 100% of the share capital of Billion U.K. Limited as at 30 September 2023.

As at 30 September 2023, the directors regard MAKO Management Gmbh, a company incorporated in Germany, as the ultimate controlling parent company.