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Registered number: 03031863 BILLECART - SALMON (UK) LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
01483 755 399 hamlyns.com
BILLECART - SALMON (UK) LIMITED REGISTERED NUMBER: 03031863 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 10,277 |  | 11,061
|  |  | 10,277 |  | 11,061
Current assets |  |  |  |  |
Stocks |  | 117,856 |  | 68,049 |
Debtors: amounts falling due within one year | 5 | 3,237,962 |  | 2,796,325 |
Bank and cash balances |  | 323,499 |  | 205,449 |
|  | 3,679,317 |  | 3,069,823 |
Creditors: amounts falling due within one year | 6 | (3,599,362) |  | (3,025,905) |
Net current assets |  |  | 79,955 |  | 43,918
Total assets less current liabilities |  |  | 90,232 |  | 54,979
Net assets |  |  | 90,232 |  | 54,979
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 500,100 |  | 500,100
Profit and loss account |  |  | (409,868) |  | (445,121)
|  |  | 90,232 |  | 54,979
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
___________________________ Christopher William Crosby
Director
Date: 31 March 2026
The notes on pages 2 to 6 form part of these financial statements. Page 1
BILLECART - SALMON (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Billecart Salmon (UK) Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 03031863 and registered office address is locate at Sundial House, High Street, Horsell, Woking, Surrey, GU21 4SU. 2.Accounting policies
| 2.1 | 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis. The directors have acknowledged the latest guidance on going concern and financial reporting published by the Financial Reporting Council. Assurances have been received from the directors of the immediate parent company that additional funding would be made available by way of loans or share capital should this be necessary.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 2
BILLECART - SALMON (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense 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.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using both straight line and reducing balance. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% | on reducing balance
|  |  |  | Fixtures and fittings | - | 25% | on reducing balance
|  |  |  | Computer equipment | - | 33% | on cost
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | 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. Page 3
BILLECART - SALMON (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
4. | Tangible fixed assets
|  | Motor vehicles | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 January 2025 | 70,098 | 28,922 | 39,389 | 138,409
| Additions | - | - | 3,765 | 3,765
| At 31 December 2025 | 70,098 | 28,922 | 43,154 | 142,174
| Depreciation |  |  |  |
| At 1 January 2025 | 70,098 | 20,059 | 37,191 | 127,348
| Charge for the year on owned assets | - | 2,537 | 2,012 | 4,549
| At 31 December 2025 | 70,098 | 22,596 | 39,203 | 131,897
| Net book value |  |  |  |
| At 31 December 2025 | - | 6,326 | 3,951 | 10,277
| At 31 December 2024 | - | 8,863 | 2,198 | 11,061
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BILLECART - SALMON (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,622,481 | 1,357,659
| Amounts owed by group undertakings | 1,512,497 | 1,329,012
| Other debtors | 64,013 | 85,073
| Prepayments and accrued income | 38,971 | 24,581
|  | 3,237,962 | 2,796,325
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Payments received on account | 7,636 | -
| Trade creditors | 29,973 | 80,099
| Amounts owed to group undertakings | 2,969,530 | 2,455,870
| Corporation tax | 63,234 | 61,889
| Other taxation and social security | 455,247 | 362,863
| Other creditors | 11,972 | 2,006
| Accruals and deferred income | 61,770 | 63,178
|  | 3,599,362 | 3,025,905
7. | Related party disclosures
| At year end Billecart Salmon (UK) Limited owed a related party £2,969,530 (2024: £2,455,870), which is interest free and repayable on demand. At the year end Billecart Salmon (UK) Limited was owed £1,512,497 (2024: £1,329,012) by a related party, which is interest free and repayable on demand.
8. | Controlling party
The immediate parent undertaking of Billecart-Salmon (UK) Limited is Champagne Billecart-Salmon SARL, a company incorporated in France. The ultimate controlling entity is SAS COFIRB, a company incorporated in France, the results of Billecart-Salmon (UK) Limited are consolidated in the financial statements of the ultimate parent. The consolidated financial statements can be obtained from is 40, Rue Carnot, 51160 Mareuil-sur-aÿ, France. The ultimate owner by virtue of voting rights is François Roland-Billecart. Page 5
BILLECART - SALMON (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Provisions available for audits of small entities
In common with many other businesses of our size and nature, we use our auditor to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
10. | Auditors' information
The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 31 March 2026 by Oliver Spevack ACA FCCA (senior statutory auditor) on behalf of Hamlyns Limited.
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