Company registration number 00722335 (England and Wales)
BIGHEAD BONDING FASTENERS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
BIGHEAD BONDING FASTENERS LIMITED
COMPANY INFORMATION
Directors
M Stevens
P James
S Zehnder
Secretary
M Stevens
Company number
00722335
Registered office
Unit 1, Black Moor Business Park
36A Black Moor Road
Ebblake Industrial Estate
Verwood
Dorset
UK
BH31 6BB
Auditor
Schofields
Unit 1, St Stephens Court
15-17 St Stephens Road
Bournemouth
Dorset
BH2 6LA
BIGHEAD BONDING FASTENERS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 8
BIGHEAD BONDING FASTENERS LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
-
0
-
0
Tangible assets
5
1,176,456
1,217,822
Current assets
Stocks
6
356,144
370,589
Debtors
7
2,256,534
2,207,821
Cash at bank and in hand
441,535
356,211
3,054,213
2,934,621
Creditors: amounts falling due within one year
8
(433,513)
(359,545)
Net current assets
2,620,700
2,575,076
Total assets less current liabilities
3,797,156
3,792,898
Provisions for liabilities
(292,361)
(302,317)
Net assets
3,504,795
3,490,581
Capital and reserves
Called up share capital
9
1,752
1,752
Profit and loss reserves
3,503,043
3,488,829
Total equity
3,504,795
3,490,581

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 6 May 2026 and are signed on its behalf by:
M Stevens
Director
Company registration number 00722335 (England and Wales)
BIGHEAD BONDING FASTENERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Bighead Bonding Fasteners Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 1, Black Moor Business Park, 36A Black Moor Road, Ebblake Industrial Estate, Verwood, Dorset, UK, BH31 6BB.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover represents amounts invoiced for goods, net of VAT and trade discounts.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.4
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.5
Intangible fixed assets other than goodwill

Patents have been amortised over a period of 10 years. An annual impairment review of the carrying value was undertaken at the end of the financial period and it has been concluded that the patens should be fully impaired as they no longer have a useful economic life.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Patents & licences
10 years
1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

BIGHEAD BONDING FASTENERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Improvements to leasehold
10% on cost
Plant and equipment
at varying rates on cost
Fixtures and fittings
10% on cost
Computers
33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.8
Stocks

Stocks are valued at lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.9
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

BIGHEAD BONDING FASTENERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.10
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

BIGHEAD BONDING FASTENERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13
Retirement benefits

The company operates a defined contributions pension scheme. Contributions payable to the company's pension scheme are charges to profit or loss in the period to which they relate.

1.14
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.15
Foreign exchange

Assets and liabilities in foreign currencies are translated into sterling at the rate 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.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
25
26
BIGHEAD BONDING FASTENERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
3
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
248,914
370,603
Deferred tax
Origination and reversal of timing differences
(9,956)
(17,147)
Total tax charge
238,958
353,456
4
Intangible fixed assets
Patents & licences
£
Cost
At 1 January 2025
120,400
Disposals
(120,400)
At 31 December 2025
-
0
Amortisation and impairment
At 1 January 2025
120,400
Disposals
(120,400)
At 31 December 2025
-
0
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
-
0
5
Tangible fixed assets
Improvements to leasehold
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
£
Cost
At 1 January 2025
263,461
1,373,233
148,197
205,220
1,990,111
Additions
-
0
131,479
-
0
5,275
136,754
At 31 December 2025
263,461
1,504,712
148,197
210,495
2,126,865
Depreciation and impairment
At 1 January 2025
218,320
337,931
107,657
108,380
772,288
Depreciation charged in the year
5,304
120,942
15,756
36,119
178,121
At 31 December 2025
223,624
458,873
123,413
144,499
950,409
BIGHEAD BONDING FASTENERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
5
Tangible fixed assets
Improvements to leasehold
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
£
(Continued)
- 7 -
Carrying amount
At 31 December 2025
39,837
1,045,839
24,784
65,996
1,176,456
At 31 December 2024
45,140
1,035,302
40,539
96,841
1,217,822
6
Stocks
2025
2024
£
£
Stocks
356,144
370,589
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
303,148
362,688
Amounts owed by group undertakings
1,895,949
1,690,189
Other debtors
57,437
154,944
2,256,534
2,207,821
8
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
130,610
169,950
Taxation and social security
194,406
143,232
Other creditors
108,497
46,363
433,513
359,545
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
1,502
1,502
1,502
1,502
Founder of 5p each
5,000
5,000
250
250
6,502
6,502
1,752
1,752
BIGHEAD BONDING FASTENERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
10
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Ian Legg FCCA ACA
Statutory Auditor:
Schofields
Date of audit report:
6 May 2026
11
Financial commitments, guarantees and contingent liabilities

The company has provided cross-guarantees, for which security has been given, in respect of borrowings by Bighead Fasteners Limited. the parent company. At 31 December 2025 the borrowings of related group undertakings, including accrued interest, amounted to £750,000 (2024: £600,000).

The total commitments, guarantees and contingencies amount to £812,525 (2024: £913,356).

12
Parent company

The Company is a wholly owned subsidiary of Bighead Fasteners Limited whose registered office is Unit 1, Black Moor Business Park, 36a Black Moor Road, Ebblake Industrial Estate, Verwood, Dorset, BH31 6BB.

The Ultimate Parent Company is Bossard Holding AG, who own 100% of the issued share capital in Bossard Group AG (formerly known as Bossard Finance AG). Bossard Group AG own 100% of the issued share capital in Bighead Fasteners Limited.

The following are t he parents of the largest and smallest groups in which this company's results are consolidated:

Largest group
Bossard Holding AG
Smallest group
Bossard Group AG (formerly known as Bossard Finance AG)
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