REGISTERED NUMBER: 10559974 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 SEPTEMBER 2025

FOR

PREMINOX GROUP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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.

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

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.