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BARBUSS (UK) LIMITED

Registered Number
13014485
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

BARBUSS (UK) LIMITED
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | DE ESTRADA, Pablo Maria
| MONFERINI, Maria Clara

Company Secretary | EBS CORPORATE SERVICES LIMITED

Registered Address | Innovation Centre
| Gallows Hill
| Warwick
| CV34 6UW

Registered Number | 13014485 (England and Wales)

BARBUSS (UK) LIMITED
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 548 |  |  |  | 1,190
|  |  |  | 548 |  |  |  | 1,190
Current assets |  |  |  |  |  |  |  |
Debtors |  | 247,499 |  |  |  | 218,129 |  |
Cash at bank and on hand |  | 5,682 |  |  |  | 10 |  |
|  | 253,181 |  |  |  | 218,139 |  |
Creditors amounts falling due within one year |  | (16,361) |  |  |  | (4,856) |  |
Net current assets (liabilities) |  |  |  | 236,820 |  |  |  | 213,283
Total assets less current liabilities |  |  |  | 237,368 |  |  |  | 214,473
Creditors amounts falling due after one year |  |  |  | (295,999) |  |  |  | (317,597)
Net assets |  |  |  | (58,631) |  |  |  | (103,124)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | (58,632) |  |  |  | (103,125)
Shareholders' funds |  |  |  | (58,631) |  |  |  | (103,124)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 1 May 2026, and are signed on its behalf by:
DE ESTRADA, Pablo Maria Director
MONFERINI, Maria Clara Director Registered Company No. 13014485

BARBUSS (UK) LIMITED
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| The accounts have been prepared on a going concern basis, which assumes that the company will continue to operate for at least one year from the date of the approval of these financial statements by the directors and thereafter for the foreseeable future. The directors consider it appropriate to prepare the financial statements on this basis since the company is supported by its parent company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Office Equipment | 3

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 3 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 January 25 | 1,927
| At 31 December 25 | 1,927
| Depreciation and impairment
| At 01 January 25 | 737
| Charge for year | 642
| At 31 December 25 | 1,379
| Net book value
| At 31 December 25 | 548
| At 31 December 24 | 1,190

4. | Related party transactions
--- | ---
| During the year the company had entered into transactions with Barbuss (Global) S.A. who are the controlling party of Barbuss (UK) Limited. Sales of £265,879 (2024: £194,991) were made and the balance owing from the company as of 31 December 2025 amounted to £225,505 (2024 £147,939).

5. | Controlling party
--- | ---
| Barbuss (Global) S.A. is regarded by the directors as being the controlling party by virtue of their 100% shareholding in the company. The company's address is: Ituzaingo 1377, Piso 1. Montevideo Uruguay