Company registration number 05915413 (England and Wales)
BILSING UK LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
11 De Grey Square
De Grey Road
Colchester
Essex
CO4 5YQ
BILSING UK LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 9
The following pages do not form part of the financial statements
Detailed profit and loss account
BILSING UK LIMITED
COMPANY INFORMATION
- 1 -
Director
Mr A Bilsing
Company number
05915413
Registered office
11 De Grey Square
De Grey Road
Colchester
Essex
CO4 5YQ
Auditor
TC Group
11 De Grey Square
De Grey Road
Colchester
Essex
CO4 5YQ
BILSING UK LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
4,736
3,153
Current assets
Stocks
48,913
30,199
Debtors
5
427,103
478,894
Cash at bank and in hand
362,309
168,308
838,325
677,401
Creditors: amounts falling due within one year
6
(616,472)
(185,923)
Net current assets
221,853
491,478
Total assets less current liabilities
226,589
494,631
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
226,489
494,531
Total equity
226,589
494,631
BILSING UK LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 3 -

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 28 May 2026
Mr A Bilsing
Director
Company Registration No. 05915413
The notes on pages 4 to 9 form part of these financial statements
BILSING UK LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
31 December 2025
- 4 -
1
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

In the opinion of the directors there are no significant judgements or areas of estimation uncertainty.

2
Accounting policies
Company information

Bilsing UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is 11 De Grey Square, De Grey Road, Colchester, Essex, CO4 5YQ.

2.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

2.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

2.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

BILSING UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2
Accounting policies
(Continued)
- 5 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Equipment
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

2.5
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

2.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

BILSING UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
2
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2.9
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2.10
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

BILSING UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
4
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025
13,016
Additions
2,776
At 31 December 2025
15,792
Depreciation and impairment
At 1 January 2025
9,863
Depreciation charged in the year
1,193
At 31 December 2025
11,056
Carrying amount
At 31 December 2025
4,736
At 31 December 2024
3,153
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
416
145,504
Amounts owed by group undertakings
271,825
243,121
Other debtors
153,783
78,566
426,024
467,191
Deferred tax asset
1,079
11,703
427,103
478,894
BILSING UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
5
Debtors
(Continued)
- 8 -

Debtors include £45,717 (202 4: £243,047) which relates to funds held within a group cash pool facility in the name of Bilsing Automation GmbH. This balance is repayable on demand although Bilsing UK Limited does not intend to recall this balance within the foreseeable future.

6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
382
91
Amounts owed to group undertakings
476,599
100,764
Taxation and social security
21,943
53,051
Other creditors
117,548
32,017
616,472
185,923
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
8
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Senior Statutory Auditor:
Jacqueline Frost ACA
Statutory Auditor:
TC Group
Date of audit report:
1 June 2026
BILSING UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 9 -
9
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
-
0
344
10
Related party transactions

At the balance sheet date, the company was owed £226,108 (2024: £74) by group companies and owed £476,599 (2024: £100,764) to group companies.

11
Parent company

The company is controlled by Bilsing Automation GmbH, a company incorporated in Germany. The address of Bilsing Automation GmbH is Donnerwenge 8, D-57439 Attendorn, Germany.

The ultimate controlling party is A Bilsing.

2025-12-31 2025-01-01 false false false 01 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr A Bilsing 05915413 2025-01-01 2025-12-31 05915413 bus:Director1 2025-01-01 2025-12-31 05915413 bus:RegisteredOffice 2025-01-01 2025-12-31 05915413 2025-12-31 05915413 2024-12-31 05915413 core:OtherPropertyPlantEquipment 2025-12-31 05915413 core:OtherPropertyPlantEquipment 2024-12-31 05915413 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 05915413 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 05915413 core:CurrentFinancialInstruments 2025-12-31 05915413 core:CurrentFinancialInstruments 2024-12-31 05915413 core:ShareCapital 2025-12-31 05915413 core:ShareCapital 2024-12-31 05915413 core:RetainedEarningsAccumulatedLosses 2025-12-31 05915413 core:RetainedEarningsAccumulatedLosses 2024-12-31 05915413 core:ShareCapitalOrdinaryShareClass1 2025-12-31 05915413 core:ShareCapitalOrdinaryShareClass1 2024-12-31 05915413 core:ComputerEquipment 2025-01-01 2025-12-31 05915413 2024-01-01 2024-12-31 05915413 core:OtherPropertyPlantEquipment 2024-12-31 05915413 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 05915413 core:WithinOneYear 2025-12-31 05915413 core:WithinOneYear 2024-12-31 05915413 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 05915413 bus:OrdinaryShareClass1 2025-12-31 05915413 bus:OrdinaryShareClass1 2024-12-31 05915413 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05915413 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05915413 bus:FRS102 2025-01-01 2025-12-31 05915413 bus:Audited 2025-01-01 2025-12-31 05915413 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP