REGISTERED NUMBER: 05965883 (England and Wales)

BALTLINER UK LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D Bondarenko

REGISTERED OFFICE:

1st Floor, Millbank Tower

21 - 24 Millbank

London

SW1P 4QP

REGISTERED NUMBER:

05965883 (England and Wales)

AUDITORS:

Mercer Lewin Ltd

Chartered Accountants and Registered Auditors

6-7 Citibase

New Barclay House

234 Botley Road

Oxford

OX2 0HP

FIXED ASSETS

Tangible assets

4

2,441

2,566

CURRENT ASSETS

Debtors

5

96,787

65,829

Cash at bank and in hand

26,518

80,111

123,305

145,940

CREDITORS

Amounts falling due within one year

6

11,486

73,013

NET CURRENT ASSETS

111,819

72,927

TOTAL ASSETS LESS CURRENT LIABILITIES

114,260

75,493

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

114,258

75,491

114,260

75,493

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 20 April 2026 and were signed by:

D Bondarenko - Director

1.	STATUTORY INFORMATION

Baltliner Uk Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

SIGNIFICANT JUDGEMENTS AND ESTIMATES

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

There are no judgements that are deemed to have had a significant effect on amounts recognised in the financial statements.

TURNOVER

Turnover represents amounts due for forwarding services provided during the period and is shown net of value added tax.

TANGIBLE FIXED ASSETS

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

Computer equipment

-

20% on cost

TAXATION

Taxation for the year comprises current 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 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.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

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

PROVISIONS

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

€

COST

At 1 January 2025

and 31 December 2025

11,682

DEPRECIATION

At 1 January 2025

9,116

Charge for year

125

At 31 December 2025

9,241

NET BOOK VALUE

At 31 December 2025

2,441

At 31 December 2024

2,566

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

€

€

Trade debtors

71,818

35,103

Other debtors

24,969

30,726

96,787

65,829

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

€

€

Trade creditors

8,591

6,099

Amounts owed to group undertakings

-

41,687

Other creditors

2,895

25,227

11,486

73,013

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

The Report of the Auditors was unqualified.

Andrew Churchill Stone (Senior Statutory Auditor)

for and on behalf of Mercer Lewin Ltd

8.	ULTIMATE CONTROLLING PARTY

Baltliner UK Limited is a wholly owned subsidiary of OÜ Baltliner. OÜ Baltliner is a company registered in Estonia and owned by Dmitry Bondarenko.