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REGISTERED NUMBER: 01959996 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

TERRES REFRACTAIRES DU BOULONNAIS U.K.

LIMITED

TERRES REFRACTAIRES DU BOULONNAIS U.K.

LIMITED (REGISTERED NUMBER: 01959996)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

TERRES REFRACTAIRES DU BOULONNAIS U.K.

LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTOR: | B Crepin-Leblond

| SECRETARY: | V Nectoux

| REGISTERED OFFICE: | Wilberforce House

| Station Road

| London

| NW4 4QE

| REGISTERED NUMBER: | 01959996 (England and Wales)

| AUDITORS: | CMB Partnership Limited

| Chartered Accountants and Statutory Auditor

| 7 Wey Court

| Mary Road

| Guildford

| Surrey

| GU1 4QU

TERRES REFRACTAIRES DU BOULONNAIS U.K.

LIMITED (REGISTERED NUMBER: 01959996)

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 5 | 1,435 |  | 4,430 |  |

Cash at bank | 6 | 15,108 |  | 15,714 |  |

16,543 |  | 20,144 |  |

CREDITORS

Amounts falling due within one year | 7 | 38,246 |  | 38,499 |  |

NET CURRENT LIABILITIES | (21,703 | ) | (18,355 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (21,703 | ) | (18,355 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (21,803 | ) | (18,455 | ) |

(21,703 | ) | (18,355 | ) |

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 March 2026 and were signed by:

B Crepin-Leblond - Director

TERRES REFRACTAIRES DU BOULONNAIS U.K.

LIMITED (REGISTERED NUMBER: 01959996)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Terres Refractaires Du Boulonnais U.K. Limited is a private company limited by shares & incorporated in England. Registered number 01959996. Its registered office is Wilberforce House, Station Road, London, NW4 4QE.

| The principal activity of the company was that of merchants of and dealers in silicones, sands, tap-hole clay and ancillary products to the steel industry. The director decided to begin an orderly closure of the business in 2016. This is ongoing as at 31 December 2025.

2. | ACCOUNTING POLICIES

| Basis of preparation of financial statements

| The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies (see note 3).

| The following principal accounting policies have been applied:

| Going concern

| In 2016 the director decided to begin an orderly closure of the business. This is ongoing at 31 December 2025. The financial statements have been prepared on a break-up basis since the company may no longer be considered to be a going concern. The director considers it appropriate to retain the existing accounting policies until there is certainty over cessation of the company's operations.

| Financial instruments

| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

| Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis to realise the asset and settle the liability simultaneously.

| Taxation

| Tax is recognised in profit or loss except that a charge attributable to an item of income and expense is recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

| The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

| Dividends

| Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

TERRES REFRACTAIRES DU BOULONNAIS U.K.

LIMITED (REGISTERED NUMBER: 01959996)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currency translation

| Functional and presentation currency

| The company's functional and presentational currency is GBP.

| Transactions and balances

| Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

| At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

| Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

| Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

| Debtors

| Short term debtors are measured at transaction price, less any impairment.

| Cash and cash equivalents

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Creditors

| Short term creditors are measured at the transaction price.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | AUDITORS' REMUNERATION

| 31.12.25 |  | 31.12.24

£ | £ |

| Fees payable to the company's auditors for the audit of the company's financial statements | 2,400 |  | 2,400 |  |

| Taxation compliance services | 600 |  | 600 |  |

| Other non- audit services | 600 |  | 600 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Other debtors | 1,435 |  | 4,430 |  |

TERRES REFRACTAIRES DU BOULONNAIS U.K.

LIMITED (REGISTERED NUMBER: 01959996)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

6. | CASH AT BANK

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank accounts | 15,108 |  | 15,714 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 32,699 |  | 32,699 |  |

| Amounts owed to group undertakings | 1,931 |  | 1,931 |  |

| Other creditors | 3,616 |  | 3,869 |  |

38,246 |  | 38,499 |  |

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

| The Report of the Auditors was unqualified.

| Paul Martin (Senior Statutory Auditor)

| for and on behalf of CMB Partnership Limited

9. | ULTIMATE PARENT UNDERTAKING AND CONTROLLING PARTY

| The company's parent company is T.R.B. SAS, a company incorporated in France.

| The ultimate parent company is CBase, and is registered at 26 Avenue de l'Europe, Leulinghen-Bernes (62250), France. It is the smallest and largest company for which group accounts are prepared.