REGISTERED NUMBER: 14898066 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

UFBG UK LIMITED

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

Directors:

Mr B Bordonis

ABL Management B.V.

Secretary:

Vistra Cosec Limited

Registered office:

Suite 4, 7th Floor

50 Broadway

London

SW1H 0DB

Registered number:

14898066 (England and Wales)

Auditors:

Gravita Audit Western Limited

Keble House

Southernhay Gardens

Exeter

Devon

EX1 1NT

CURRENT ASSETS

Debtors

4

4,395

1,954

Cash at bank

7,101

-

11,496

1,954

CREDITORS

Amounts falling due within one year

5

(48,945

)

(22,355

)

NET CURRENT LIABILITIES

(37,449

)

(20,401

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(37,449

)

(20,401

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(37,549

)

(20,501

)

(37,449

)

(20,401

)

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 21 April 2026 and were signed on its behalf by:

Mr B Bordonis - Director

ABL Management B.V. - Director

1.	STATUTORY INFORMATION

UFBG UK 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.

The company’s functional and presentational currency is pounds sterling (GBP) and the financial statements have been rounded to the nearest pound (£).

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.

Basic financial liabilities

Basic financial liabilities, including creditors, and loans from fellow group companies are initially recognised at transaction price.

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.

Going concern

The company is reliant on the parent entity for financial support. The parent company has confirmed that it will continue to provide this support for the foreseeable future. Consequently the directors believe that the financial statements can be prepared on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

-

100

Other debtors

4,395

1,854

4,395

1,954

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

678

Trade creditors

-

7,417

Amounts owed to group undertakings

35,900

-

Other creditors

13,045

14,260

48,945

22,355

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

The Report of the auditors was unqualified.

Jade Quaintance (Senior Statutory Auditor)

for and on behalf of Gravita Audit Western Limited

7.	ULTIMATE CONTROLLING PARTY

The immediate parent is UFBG BV, incorporated in the Netherlands. The ultimate parent is West Coast Companies BV, also incorporated in the Netherlands.

The smallest and largest group that prepares consolidated financial statements of which the company is a member is WCSG Holding BV. The registered address is Admiraal, Banckertweg 12 2315 SR Leiden, The Netherlands.

8.	PRIOR YEAR ADJUSTMENT

During the preparation of these financial statements it was identified that trade creditor balances had been incorrectly allocated to amounts due to group undertakings in 2024. The financial statements have been restated to increase trade creditors by £7,417 and decrease amounts due to group undertakings by £7,147. There is no effect on reserves due to this adjustment.