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REGISTERED NUMBER: 12120606 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BROSEN LIMITED

| BROSEN LIMITED (REGISTERED NUMBER: 12120606) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| BROSEN LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mr N S Oettinger

| Mr S Beaumont

| Mr R A Eaves

| Mr C H C Van Hemert

| REGISTERED OFFICE: | Tfr Group

| Greenbank Works

| Gladstone Street

| Blackburn

| BB1 3ES

| REGISTERED NUMBER: | 12120606 (England and Wales)

| AUDITORS: | Christian Douglass Accountants Limited

| Chartered Accountants

| Statutory Auditor

| 2 Jordan Street

| Knott Mill

| Manchester

| M15 4PY

| BROSEN LIMITED (REGISTERED NUMBER: 12120606) |

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 461,827 |  | 461,827 |  |

CURRENT ASSETS

Debtors | 5 | 5 |  | 5 |  |

CREDITORS

Amounts falling due within one year | 6 | 461,246 |  | 461,246 |  |

NET CURRENT LIABILITIES | (461,241 | ) | (461,241 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 586 |  | 586 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Share premium | 49,975 |  | 49,975 |  |

Retained earnings | (49,489 | ) | (49,489 | ) |

586 |  | 586 |  |

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 2 April 2026 and were signed on its behalf by:

Mr N S Oettinger - Director

| BROSEN LIMITED (REGISTERED NUMBER: 12120606) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Brosen Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 12120606 and it is registered at TFR Group, Greenbank Works, Gladstone Street, Blackburn, BB1 3ES.

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.

| At the balance sheet date the company had net current liabilities of £461,241 (2024: £461,241). The company is considered to be a going concern due to the ongoing financial support provided by its subsidiary undertaking.

| Preparation of consolidated financial statements

| The financial statements contain information about Brosen Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 461,827 |  |

| NET BOOK VALUE

| At 31 December 2025 | 461,827 |  |

| At 31 December 2024 | 461,827 |  |

| BROSEN LIMITED (REGISTERED NUMBER: 12120606) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Other debtors | 5 |  | 5 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts owed to group undertakings | 461,246 |  | 461,246 |  |

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

| The Report of the Auditors was unqualified.

| Mrs Deborah Burton F.C.A. (Senior Statutory Auditor)

| for and on behalf of Christian Douglass Accountants Limited

8. | ULTIMATE PARENT UNDERTAKING

| The company's parent undertaking is RetourMatras UK Ltd. The company's ultimate parent undertaking is RetourMatras Holding B.V. a company registered in The Netherlands. RetourMatras Holding B.V. heads the smallest and largest group, including the company, for which group accounts are drawn up. Copies of the group accounts can be obtained from Goudseweg 181e, 2411 HK, Bodegraven, The Netherlands.