REGISTERED NUMBER: 01698451 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BIEN-AIR U K LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

V Mosimann

REGISTERED OFFICE:

Second Floor Ridgeland House

15 Carfax

Horsham

West Sussex

RH12 1ER

REGISTERED NUMBER:

01698451 (England and Wales)

AUDITORS:

Kreston Reeves Audit LLP

Statutory Auditor

Springfield House

Springfield Road

Horsham

West Sussex

RH12 2RG

FIXED ASSETS

Tangible assets

4

15,331

5,025

CURRENT ASSETS

Stocks

5

320,246

319,520

Debtors

6

250,568

192,484

Cash at bank

145,209

88,908

716,023

600,912

CREDITORS

Amounts falling due within one year

7

673,094

545,609

NET CURRENT ASSETS

42,929

55,303

TOTAL ASSETS LESS CURRENT LIABILITIES

58,260

60,328

CAPITAL AND RESERVES

Called up share capital

9

10,000

10,000

Retained earnings

48,260

50,328

SHAREHOLDERS' FUNDS

58,260

60,328

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 director and authorised for issue on 7 May 2026 and were signed by:

V Mosimann - Director

1.	STATUTORY INFORMATION

Bien-Air U K Limited is a private company, limited by shares, domiciled in England and Wales, registration number 01698451. The registered office is Second Floor, Ridgeland House, 15 Carfax, Horsham, West Sussex, RH12 1ER. The principal place of business is Unit 19 Crawley Business Centre, Stephenson Way, Three Bridges, Crawley, West Sussex, RH10 1TN.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The financial statements are presented in Sterling (£), and rounded to the nearest £1.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies.

The following principal accounting policies have been applied:

Turnover

The company sells both goods and provides repair services, and the turnover shown in the income statement represents amounts invoiced during the year, exclusive of Value Added Tax.

In respect of the sale of goods, turnover is recognised when the goods are physically delivered to the customer, whereas in respect of the supply of repair services, the turnover is recorded at the value of the consideration due when repairs have been completed.

Included in turnover are management charges to cover administrative costs incurred by Bien-Air U K Limited. These are charged to the parent company based on a percentage of net annual costs.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

33% on cost

Fixtures and fittings

-

20% on cost

Included in plant and machinery are items used for demonstration and temporary replacements for customers' equipment undergoing repair. These assets are depreciated at 33% on a straight line basis.

Stock

Stock has been valued at the lower of cost and estimated selling price less costs to sell.

Financial instruments

Classification

Financial assets, 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.

Recognition and measurement

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments which meet the conditions set out by FRS 102 to be classified as basic financial instruments are subsequently measured at amortised cost using the effective interest method.

Debt instruments that have no stated interest rate (and do not constitute a financing transaction) and are classified as payable or receivable within one year are initially measured at the undiscounted amount of the cash or other consideration expected to be paid or received, net of impairment.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currency are translated into sterling at the monthly rate for that currency. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid, the company has no further payment obligations.

The contributions are recognised as an expense in the profit or loss when they fall due. Amounts not paid are shown as a liability on the Balance Sheet. The assets of the plan are held separately from the company in an independently administered fund.

Going concern

At the balance sheet date, the total amount due to group companies was £538,446 (2024: £407,003). The company is reliant on the support of its parent, Bien-Air Dental SA, who have confirmed that they will continue to support the company for at least 12 months from the date of signing the financial statements. On this basis, the director believes that it is reasonable to prepare the financial statements on a going concern basis.

Trade debtors and creditors

Trade debtors are amounts due from customers for goods sold or services provided in the ordinary course of business.

Trade debtors with no stated interest rate and receivable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in administrative expenses.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors with no stated interest rate and payable within one year are recorded at transaction price.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 January 2025

68,007

12,386

80,393

Additions

14,214

533

14,747

At 31 December 2025

82,221

12,919

95,140

DEPRECIATION

At 1 January 2025

67,990

7,378

75,368

Charge for year

2,618

1,823

4,441

At 31 December 2025

70,608

9,201

79,809

NET BOOK VALUE

At 31 December 2025

11,613

3,718

15,331

At 31 December 2024

17

5,008

5,025

5.

STOCKS

2025

2024

£

£

Finished goods

320,246

319,520

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

231,261

173,201

Other debtors

5,943

5,100

Prepayments and accrued income

13,364

14,183

250,568

192,484

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

12,381

18,919

Amounts owed to group undertakings

538,446

407,003

Social security and other taxes

6,104

4,608

VAT

61,373

40,398

Other creditors

405

128

Accrued expenses

54,385

74,553

673,094

545,609

8.	LEASING AGREEMENTS

Total minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.25

31.12.24

£

£

Within one year

14,865

19,715

Between one and five years

9,202

22,503

24,067

42,218

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

10,000

Ordinary

£1

10,000

10,000

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

The Report of the Auditors was unqualified.

Graham Hunt BA FCA (Senior Statutory Auditor)

for and on behalf of Kreston Reeves Audit LLP

11.	RELATED PARTY DISCLOSURES

During the year £50,001 remuneration was paid to Mr V Mosimann (Director) (2024: £50,000). At the year end £nil is outstanding (2024: £nil) to Mr V Mosimann.

The company has taken advantage of the exemption in Section 33 of FRS 102 'Related Party Disclosures' from disclosing transactions with other wholly owned members of the group.

12.	ULTIMATE CONTROLLING PARTY AND PARENT COMPANY

The ultimate controlling party is Mr V Mosimann.

Bien-Air Holding SA is regarded by directors as being the company's ultimate parent company.

The address of the registered office and the principal place of business of Bien-Air Holding SA is Länggasse, 60 Case Postale, CH-2500, Bienne 6, Switzerland.