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Registered number: 15467458 SUPER BOCK BEVERAGES UK LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
SUPER BOCK BEVERAGES UK LIMITED REGISTERED NUMBER: 15467458 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 20,693 |  | 7,226 |
Cash at bank and in hand | 5 | 6,404 |  | 8,592 |
|  | 27,097 |  | 15,818 |
Creditors: amounts falling due within one year | 6 | (10,075) |  | (5,961) |
Net current assets |  |  | 17,022 |  | 9,857
Total assets less current liabilities |  |  | 17,022 |  | 9,857
Net assets |  |  | 17,022 |  | 9,857
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 8,000 |  | 8,000
Profit and loss account |  |  | 9,022 |  | 1,857
|  |  | 17,022 |  | 9,857
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 31 March 2026.
Ricardo FRADE DE FIGUEIREDO E SILVA | Rui Manuel REGO LOPES FERREIRA
Director | Director
The notes on pages 5 to 8 form part of these financial statements. Page 1
SUPER BOCK BEVERAGES UK LIMITED REGISTERED NUMBER: 15467458 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 Page 2
SUPER BOCK BEVERAGES UK LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 January 2025 | 8,000 | 1,857 | 9,857
Comprehensive income for the year |  |  |
Profit for the year | - | 7,165 | 7,165
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | 7,165 | 7,165
Total transactions with owners | - | - | -
At 31 December 2025 | 8,000 | 9,022 | 17,022
| The notes on pages 5 to 8 form part of these financial statements.
Page 3
SUPER BOCK BEVERAGES UK LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
Comprehensive income for the period |  |  |
Profit for the period | - | 1,857 | 1,857
Other comprehensive income for the period | - | - | -
Total comprehensive income for the period | - | 1,857 | 1,857
Contributions by and distributions to owners |  |  |
Shares issued during the period | 8,000 | - | 8,000
Total transactions with owners | 8,000 | - | 8,000
At 31 December 2024 | 8,000 | 1,857 | 9,857
| The notes on pages 5 to 8 form part of these financial statements.
Page 4
SUPER BOCK BEVERAGES UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
The company is a private company limited by shares in England & Wales, under company registration number 15467458, and is a wholly-owned subsidiary of a company registered in Portugal. The principal activity continued to be that of conducting market research in the alcoholic beverages industry in the UK. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 5
SUPER BOCK BEVERAGES UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 6
SUPER BOCK BEVERAGES UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 31 December | Period ended 31 December
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Staff | 1 | 1
|  | Directors | 3 | 3
|  | Secretary | 1 | 1
|  |  | 5 | 5
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 14,408 | -
| Other debtors | 176 | 348
| Prepayments and accrued income | 6,109 | 6,878
|  | 20,693 | 7,226
Page 7
SUPER BOCK BEVERAGES UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 6,404 | 8,592
|  | 6,404 | 8,592
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | - | 184
| Corporation tax | 1,728 | 1,081
| Other creditors | - | 1,041
| Accruals and deferred income | 8,347 | 3,655
|  | 10,075 | 5,961
7. | Controlling party
The ultimate controlling parties are the 3 company directors, by virtue of them holding full management control over the parent company, Super Bock Group SGPS S.A., registered in Portugal.
Page 8