Silverfin false false 31/12/2025 17/12/2024 31/12/2025 O J Glaser 17/12/2024 J M Hofmeister 17/12/2024 16 February 2026 Champignon UK Ltd was incorporated on 17 December 2024 but have not started trading yet. The company is that of a wholesaler. 16140530 2025-12-31 16140530 bus:Director1 2025-12-31 16140530 bus:Director2 2025-12-31 16140530 core:CurrentFinancialInstruments 2025-12-31 16140530 core:ShareCapital 2025-12-31 16140530 core:RetainedEarningsAccumulatedLosses 2025-12-31 16140530 core:ImmediateParent core:CurrentFinancialInstruments 2025-12-31 16140530 bus:OrdinaryShareClass1 2025-12-31 16140530 2024-12-17 2025-12-31 16140530 bus:FilletedAccounts 2024-12-17 2025-12-31 16140530 bus:SmallEntities 2024-12-17 2025-12-31 16140530 bus:AuditExemptWithAccountantsReport 2024-12-17 2025-12-31 16140530 bus:PrivateLimitedCompanyLtd 2024-12-17 2025-12-31 16140530 bus:Director1 2024-12-17 2025-12-31 16140530 bus:Director2 2024-12-17 2025-12-31 16140530 bus:OrdinaryShareClass1 2024-12-17 2025-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 16140530 (England and Wales)

# CHAMPIGNON UK LTD

### Unaudited Financial Statements
For the financial period from 17 December 2024 to 31 December 2025
Pages for filing with the registrar

CHAMPIGNON UK LTD

## Unaudited Financial Statements

For the financial period from 17 December 2024 to 31 December 2025

Contents

CHAMPIGNON UK LTD

## STATEMENT OF FINANCIAL POSITION

As at 31 December 2025
CHAMPIGNON UK LTD

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 December 2025

| Note | 31.12.2025
|  | £
Current assets |  |
Debtors | 3 | 2,789
Cash at bank and in hand |  | 116,943
|  | 119,732
Creditors: amounts falling due within one year | 4 | ( 5,978)
Net current assets |  | 113,754
Total assets less current liabilities |  | 113,754
Net assets |  | 113,754
Capital and reserves |  |
Called-up share capital | 5 | 120,000
Profit and loss account |  | ( 6,246 )
Total shareholder's funds |  | 113,754

For the financial period ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Champignon UK Ltd (registered number: 16140530) were approved and authorised for issue by the Board of Directors on 16 February 2026. They were signed on its behalf by:

O J Glaser Director |

CHAMPIGNON UK LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 17 December 2024 to 31 December 2025
CHAMPIGNON UK LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 17 December 2024 to 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

##### General information and basis of accounting

Champignon UK Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 100 Liverpool Street, London, EC2M 2AT, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

##### Reporting period length

The company was incorporated on the 17 December 2024. The reporting period length is therefore 17 December 2024 to 31 December 2025 for the companies first financial.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

#### 2. Employees

| Period from 17.12.2024 to 31.12.2025
| Number
Monthly average number of persons employed by the Company during the period, including directors | 2

#### 3. Debtors

| 31.12.2025
| £
Prepayments | 1,625
VAT recoverable | 1,164
| 2,789

#### 4. Creditors: amounts falling due within one year

| 31.12.2025
| £
Trade creditors | 2,118
Amounts owed to Parent undertakings | 1,860
Accruals | 2,000
| 5,978

#### 5. Called-up share capital

| 31.12.2025
| £
Allotted, called-up and fully-paid |
120,000 Ordinary shares of £ 1.00 each | 120,000

#### 6. Related party transactions

During the year the Company has taken advantage of the exemption in section 1AC.35 of FRS 102 to not disclose related party transactions with wholly owned subsidiaries within the group.