IRIS Accounts Production v25.4.12.37 10559974 Board of Directors 30.9.24 29.9.25 29.9.25 28.4.2026 false true false false true false Auditors Opinion iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10559974 2024-09-29 10559974 2025-09-29 10559974 2024-09-30 2025-09-29 10559974 2023-09-29 10559974 2023-09-30 2024-09-29 10559974 2024-09-29 10559974 ns15:EnglandWales 2024-09-30 2025-09-29 10559974 ns14:PoundSterling 2024-09-30 2025-09-29 10559974 ns10:Director1 2024-09-30 2025-09-29 10559974 ns10:PrivateLimitedCompanyLtd 2024-09-30 2025-09-29 10559974 ns10:SmallEntities 2024-09-30 2025-09-29 10559974 ns10:Audited 2024-09-30 2025-09-29 10559974 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-30 2025-09-29 10559974 ns10:SmallCompaniesRegimeForAccounts 2024-09-30 2025-09-29 10559974 ns10:FullAccounts 2024-09-30 2025-09-29 10559974 ns10:EntityHasNeverTraded 2024-09-30 2025-09-29 10559974 ns10:Director2 2024-09-30 2025-09-29 10559974 ns10:RegisteredOffice 2024-09-30 2025-09-29 10559974 ns5:CurrentFinancialInstruments 2025-09-29 10559974 ns5:CurrentFinancialInstruments 2024-09-29 10559974 ns5:ShareCapital 2025-09-29 10559974 ns5:ShareCapital 2024-09-29 10559974 ns5:FurtherSpecificReserve1ComponentTotalEquity 2025-09-29 10559974 ns5:FurtherSpecificReserve1ComponentTotalEquity 2024-09-29 10559974 ns5:RetainedEarningsAccumulatedLosses 2025-09-29 10559974 ns5:RetainedEarningsAccumulatedLosses 2024-09-29 10559974 ns5:CostValuation 2024-09-29 10559974 ns5:AdditionsToInvestments 2025-09-29 10559974 ns5:ForeignExchangeDifferencesIncreaseDecreaseInInvestments 2025-09-29 10559974 ns5:CostValuation 2025-09-29 10559974 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-29 10559974 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-29 10559974 ns5:CurrentFinancialInstruments 2024-09-30 2025-09-29

REGISTERED NUMBER: 10559974 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 29 SEPTEMBER 2025 |

| FOR |

| PREMINOX GROUP LIMITED |

PREMINOX GROUP LIMITED (REGISTERED NUMBER: 10559974)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

PREMINOX GROUP LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 29 SEPTEMBER 2025

| DIRECTORS: | M C Holt

| J A Elder

| REGISTERED OFFICE: | c/o Philip Barnes & Co Limited

| The Old Council Chambers

| Halford Street

| Tamworth

| Staffordshire

| B79 7RB

| REGISTERED NUMBER: | 10559974 (England and Wales)

| AUDITORS: | Philip Barnes & Co Limited

| Chartered Accountants

| Statutory Auditors

| The Old Council Chambers

| Halford Street

| Tamworth

| Staffordshire

| B79 7RB

PREMINOX GROUP LIMITED (REGISTERED NUMBER: 10559974)

BALANCE SHEET

29 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 321,759 |  | 321,995 |  |

CURRENT ASSETS

Debtors | 5 | 4,446,069 |  | 2,877,048 |  |

Cash at bank | 9,353 |  | 2,818 |  |

4,455,422 |  | 2,879,866 |  |

CREDITORS

Amounts falling due within one year | 6 | 930,687 |  | 265,659 |  |

NET CURRENT ASSETS | 3,524,735 |  | 2,614,207 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,846,494 |  | 2,936,202 |  |

CAPITAL AND RESERVES

Called up share capital | 132 |  | 132 |  |

Other reserves | 32 |  | 32 |  |

Retained earnings | 3,846,330 |  | 2,936,038 |  |

SHAREHOLDERS' FUNDS | 3,846,494 |  | 2,936,202 |  |

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by:

J A Elder - Director

PREMINOX GROUP LIMITED (REGISTERED NUMBER: 10559974)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Preminox Group 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.

| The significant accounting policies applied in the preparation of the financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.

| Preparation of consolidated financial statements

| The financial statements contain information about Preminox Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertakings are included by full consolidation in the consolidated financial statements of its parent, B D I Group Limited, Suite G, First Floor, Deanway Tech 2, Wilmslow Road, Handforth, England, SK9 3FB.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Investments in subsidiaries

| Investments in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against 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.

PREMINOX GROUP LIMITED (REGISTERED NUMBER: 10559974)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 29 SEPTEMBER 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 3 ) .

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 30 September 2024 | 321,995 |  |

| Additions | 32 |  |

| Exchange differences | (268 | ) |

| At 29 September 2025 | 321,759 |  |

| NET BOOK VALUE

| At 29 September 2025 | 321,759 |  |

| At 29 September 2024 | 321,995 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 6,992 |  | 18,200 |  |

| Amounts owed by group undertakings | 4,439,077 |  | 2,857,823 |  |

| Other debtors | - |  | 1,025 |  |

4,446,069 |  | 2,877,048 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 4,036 |  | 6,463 |  |

| Amounts owed to group undertakings | 798,137 |  | 255,381 |  |

| Taxation and social security | 126,084 |  | - |  |

| Other creditors | 2,430 |  | 3,815 |  |

930,687 |  | 265,659 |  |

| Included in amounts due to group undertakings is an amount of £548,353 (2024 : £7,600) which is secured by way of a fixed and floating charge over the assets of the company.

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

| The Report of the Auditors was unqualified.

| Faith Bates FCA, FCCA (Senior Statutory Auditor)

| for and on behalf of Philip Barnes & Co Limited

PREMINOX GROUP LIMITED (REGISTERED NUMBER: 10559974)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 29 SEPTEMBER 2025

8. | RELATED PARTY DISCLOSURES

| 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.

| Transactions with entities with control, joint control or significant influence over the entity:

|  | 2025 |  |  | 2024 |

|  | £ |  |  | £ |

| Purchases |  | 3,947 |  |  | 3,729 |

| Amount due to related parties |  | 643,704 |  |  | 98,258 |

9. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is B D I Group Limited.

10. | INTERESTS IN SUBSIDIARIES

| At 2025 the company had interests in the following subsidiaries:

| Subsidiaries |  | Type of shares held |  | Proportion held (% | ) | Registered Office |  | Latest Accounting Date

| Preminox Limited |  | Ordinary |  | 100% |  | c/o Philip Barnes & Co Limited, The Old Council Chambers, Halford St, Tamworth, England, B79 7RB |  | 29/09/2025 |

| Preminox, s.r.o. |  | Ordinary |  | 100% |  | Zlatovská cesta, 2415/33C, 911 38, Trencín, Slovakia |  | 30/09/2025 |

| Preminox Polska Sp. Zo.o. |  | Ordinary |  | 100% |  | ul. Logistyczna 7A, 62-080 Sady k/Poznania, Tarnowo Podgorne, Poland |  | 30/09/2025 |

| Preminox s.r.l. |  | Ordinary |  | 100% |  | Rue Bon Espoir 17, 4041, Milmort, Belgium |  | 30/09/2025 |

| HKMT Limited |  | Ordinary |  | 100% |  | Rooms 904-905 9/F Belgian Bank, Building 721-725 Nathan Rd, Mongkok, KL |  | 31/03/2020 |

| Preminox s.l. |  | Ordinary |  | 100% |  | Centrovia, C/Los Angeles 42, 50196, La Muela, Zaragoza, Spain |  | 30/09/2025 |

| Liberty Tubes Mexico |  | Ordinary |  | 99% |  | The City of Monterrey, Capital of the state of Neuvo Leon, Mexico |  | 30/09/2025 |

| Liberty Tubes USA |  | Ordinary |  | 100% |  | 601 Abbot Road, East Lansing, MI 48823, USA |  | 30/09/2025 |

| Preminox S.R.O |  | Ordinary |  | 100% |  | Na Pomezi 1340/32, 301 00, Plzen 3 Czech Republic |  | 30/09/2025 |

11. | SUPPORT TO SUBSIDIARY

| The company has agreed to provide financial support to one of its wholly-owned subsidiaries for at least 12 months from the balance sheet approval date.