ACCOUNTS - Final Accounts preparation

Registered number: 15597369

	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 DECEMBER 2025

	BAYROL UK LIMITED


BAYROL UK LIMITED

COMPANY INFORMATION

Directors	J Koenig
	L Birckenstaedt (resigned 15 September 2025)


Registered number	15597369


Registered office	6th Floor 4 More London
	Riverside
	London
	SE1 2AU


Independent auditors	Menzies LLP
	Chartered Accountants & Statutory Auditor
	Victoria House
	50-58 Victoria Road
	Farnborough
	Hampshire
	GU14 7PG


BAYROL UK LIMITED

CONTENTS

	Page
Statement of financial position	1
Notes to the financial statements	2 - 4


BAYROL UK LIMITED REGISTERED NUMBER:15597369

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		31 December 2025		31 December 2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	182,866		1
Cash at bank and in hand		301,232		-
		484,098		1
Creditors: amounts falling due within one year	5	(462,815)		-
Net current assets			21,283		1
Total assets less current liabilities			21,283		1

Net assets			21,283		1

Capital and reserves
Called up share capital	1	1
Profit and loss account	21,282	-
	21,283	1

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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 income and retained earnings 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 by:

................................................

J Koenig

Director

Date: 29 May 2026

The notes on pages 2 to 4 form part of these financial statements.

Page 1


BAYROL UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Bayrol UK Limited is a private company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's principal place of business is Robert-Koch-Str 4, Planegg, Germany.

These financial statements present the activity of the company for the year ended 31 December 2025. The company was incorporated on 27 March 2024. The company was dormant in the prior period from 27 March 2024 to 31 December 2024.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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 income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 2


BAYROL 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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction 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

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 1).

Page 3


BAYROL UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Debtors

					2025	2024
					£	£


Trade debtors	159,765	-
Called up share capital not paid	1	1
Prepayments and accrued income	23,100	-
	182,866	1

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	1,500	-
Amounts owed to group undertakings	392,386	-
Corporation tax	7,742	-
Other taxation and social security	30,287	-
Accruals and deferred income	30,900	-
	462,815	-

6.	Parent company

The smallest and largest parent company for which consolidated financial statements are drawn up for the group of which the company is a member is Kronos Acquisition Holdings Inc, a company registered in the USA. The registered address of this company is: 900 Chelmsford Street, Lowell, MA 01851

7.	Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified.

The audit report was signed on 29 May 2026 by Roberto Lobue FCA (Senior statutory auditor) on behalf of Menzies LLP.

Page 4