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BM CERTIFICATION UK LIMITED

Registered Number
13147611
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

BM CERTIFICATION UK LIMITED
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | ANDRUSZKIEWICZ, Rafal
| KLEZBERGS, Uldis
| LIEPINS, Didzis

Company Secretary | EBS CORPORATE SERVICES LIMITED

Registered Address | Innovation Centre
| Gallows Hill
| Warwick
| CV34 6UW

Registered Number | 13147611 (England and Wales)

BM CERTIFICATION UK LIMITED
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 1,385 |  |  |  | 311
|  |  |  | 1,385 |  |  |  | 311
Current assets |  |  |  |  |  |  |  |
Debtors |  | 63,344 |  |  |  | 73,720 |  |
Cash at bank and on hand |  | 109,855 |  |  |  | 112,440 |  |
|  | 173,199 |  |  |  | 186,160 |  |
Creditors amounts falling due within one year |  | (30,335) |  |  |  | (66,168) |  |
Net current assets (liabilities) |  |  |  | 142,864 |  |  |  | 119,992
Total assets less current liabilities |  |  |  | 144,249 |  |  |  | 120,303
Net assets |  |  |  | 144,249 |  |  |  | 120,303
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,000 |  |  |  | 1,000
Profit and loss account |  |  |  | 143,249 |  |  |  | 119,303
Shareholders' funds |  |  |  | 144,249 |  |  |  | 120,303

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 3 June 2026, and are signed on its behalf by:
ANDRUSZKIEWICZ, Rafal Director
KLEZBERGS, Uldis Director
LIEPINS, Didzis Director Registered Company No. 13147611

BM CERTIFICATION UK LIMITED
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Office Equipment | 3

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 January 25 | 507
| Additions | 1,790
| At 31 December 25 | 2,297
| Depreciation and impairment
| At 01 January 25 | 196
| Charge for year | 716
| At 31 December 25 | 912
| Net book value
| At 31 December 25 | 1,385
| At 31 December 24 | 311

| Computer Equipment

4. | Related party transactions
--- | ---
| During the year the company had made sales of £12,066 (2024: £33,340) to BM Certification Deutschland GmbH, £673 (2024: £nil) to BM Certification Estonia OU, £nil (2024: £255) to BM Certification Hungary Kft, £1,668 (2024: £nil) to BM Certification Polska, £2,141 (2024: £nil) to BM Certification Romania S.R.L., £16,255 (2024: £2,745) to BM Certification SIA, £6,039 (2024: £8,238) to BM Certification Suomi OY and £nil (2024: £471) to BM Certification Ukraine, all of whom are related parties to the company. During the year the company had made purchases of £1,231 (2024: £3,894) from BM Certification Lietuva UAB, £nil (2024: £116) from BM Certification Polska and £206,932 (2024: £70,916) from BM Certification SIA, all of whom are related parties to the company. At the reporting date the company was owed £4,358 (2024: £5,902) from BM Certification Deutschland GmbH, £1,191 (2024: £nil) from BM Certification Polska, £nil (2024: £455) from BM Certification SIA and £nil (2024: £833) from BM Certification Suomi OY. At the reporting date the company owed £10,280 (2024: £40,927) to BM Certification SIA.

5. | Controlling party
--- | ---
| BM Certification SIA is regarded by the directors as being the controlling party by virtue of their 100% shareholding in the company. The company's address is: Jūrkalnes iela 15, Zemgales priekšpilsēta, Rīga, LV-1046, Latvia