| REGISTERED NUMBER: |
| AUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| FOR |
| BRIOLF UK LIMITED |
| PREVIOUSLY KNOWN AS |
| ROBERLO UK LIMITED |
| REGISTERED NUMBER: |
| AUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| FOR |
| BRIOLF UK LIMITED |
| PREVIOUSLY KNOWN AS |
| ROBERLO UK LIMITED |
| BRIOLF UK LIMITED (REGISTERED NUMBER: 03753394) |
| PREVIOUSLY KNOWN AS ROBERLO UK LIMITED |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| For The Year Ended 31 December 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| BRIOLF UK LIMITED |
| PREVIOUSLY KNOWN AS ROBERLO UK LIMITED |
| COMPANY INFORMATION |
| For The Year Ended 31 December 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| INDEPENDENT AUDITORS: |
| 31 High View Close |
| Hamilton Office Park |
| Leicester |
| Leicestershire |
| LE4 9LJ |
| BRIOLF UK LIMITED (REGISTERED NUMBER: 03753394) |
| PREVIOUSLY KNOWN AS ROBERLO UK LIMITED |
| BALANCE SHEET |
| 31 December 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks | 5 |
| Debtors | 6 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES | ( |
) | ( |
) |
| CAPITAL AND RESERVES |
| Called up share capital |
| Share premium |
| Retained earnings | ( |
) | ( |
) |
| ( |
) | ( |
) |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| BRIOLF UK LIMITED (REGISTERED NUMBER: 03753394) |
| PREVIOUSLY KNOWN AS ROBERLO UK LIMITED |
| NOTES TO THE FINANCIAL STATEMENTS |
| For The Year Ended 31 December 2025 |
| 1. | STATUTORY INFORMATION |
| Briolf UK Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company's activities, excluding discounts, rebates, value added tax and other sales taxes. |
| The company recognises revenue when: |
| - The amount of revenue can be reliably measured; |
| - It is probable that future economic benefits will flow to the entity; |
| - And specific criteria have been met for each of the company's activities. |
| Tangible fixed assets |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Other assets | - |
| Tangible assets are stated in the statement of financial position as cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. |
| The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost is determined using the first-in, first-out (FIFO) method. |
| The cost of finished goods and work in progress comprises direct materials and, where applicable direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. Is stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit and loss. |
| BRIOLF UK LIMITED (REGISTERED NUMBER: 03753394) |
| PREVIOUSLY KNOWN AS ROBERLO UK LIMITED |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| For The Year Ended 31 December 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Taxation |
| Taxation for the year comprises current and deferred 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 or deferred 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. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| 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. |
| Going concern |
| The financial statements have been prepared on a going concern basis, the validity of which is dependent upon the continued financial support of Roberlo SAU, the parent undertaking. At the date of approval of these financial statements, Roberlo SAU has committed to support the company financially for the foreseeable future. Based on this undertaking, the directors believe that it remains appropriate to prepare the financial statements on a going concern basis. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| BRIOLF UK LIMITED (REGISTERED NUMBER: 03753394) |
| PREVIOUSLY KNOWN AS ROBERLO UK LIMITED |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| For The Year Ended 31 December 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Plant and | and | Other |
| machinery | fittings | assets | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 January 2025 |
| Additions |
| At 31 December 2025 |
| DEPRECIATION |
| At 1 January 2025 |
| Charge for year |
| At 31 December 2025 |
| NET BOOK VALUE |
| At 31 December 2025 |
| At 31 December 2024 |
| 5. | STOCKS |
| 2025 | 2024 |
| £ | £ |
| Goods for resale |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Prepayments and accrued income |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| Amounts owed to group undertakings |
| Social security and other taxes |
| VAT | 169,752 | 117,382 |
| Other creditors |
| Accruals and deferred income |
| BRIOLF UK LIMITED (REGISTERED NUMBER: 03753394) |
| PREVIOUSLY KNOWN AS ROBERLO UK LIMITED |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| For The Year Ended 31 December 2025 |
| 8. | LEASING AGREEMENTS |
| Minimum lease payments under non-cancellable operating leases fall due as follows: |
| 2025 | 2024 |
| £ | £ |
| Within one year |
| Between one and five years |
| 9. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006 |
| The Report of the Auditors was unqualified. |
| for and on behalf of |
| 10. | RELATED PARTY DISCLOSURES |
| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. |
| 11. | ULTIMATE CONTROLLING PARTY |
| The company's immediate parent is Roberlo SAU, incorporated in Spain. |
| The company's ultimate parent is Briolf Group SA, incorporated in Spain. |
| These financial statement are available upon request from Ctra. N-II, km 706,5 17457 RIUDELLOTS DE LA SELVA (Girona) - SPAIN. |