REGISTERED NUMBER: 13575558 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BBF UK LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

C Ravnhøj

REGISTERED OFFICE:

Suite 15a Point South,

Park Plaza

Heath Hayes

Cannock

WS12 2DB

REGISTERED NUMBER:

13575558 (England and Wales)

AUDITORS:

Xeinadin Audit Limited

Statutory Auditor

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

CURRENT ASSETS

Debtors

5

6,041

196,852

Cash at bank

-

1,373

6,041

198,225

CREDITORS

Amounts falling due within one year

6

410,261

659,080

NET CURRENT LIABILITIES

(404,220

)

(460,855

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(404,220

)

(460,855

)

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

(404,221

)

(460,856

)

SHAREHOLDERS' FUNDS

(404,220

)

(460,855

)

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 4 March 2026 and were signed by:

C Ravnhøj - Director

1.	STATUTORY INFORMATION

Bbf Uk Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The company has taken advantage of the exemption under section 400 of the Companies Act 2006 not to

prepare consolidated accounts. The financial statements present information about the company as an individual entity and not about its group.

BBF UK Limited is a wholly owned subsidiary of BB Fiberbeton A/S and the results of BBF UK Limited are

included in the consolidated financial statements of BB Fiberbeton A/S which are available from Denmark.

Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

As the company is reliant upon the support from its parent company, the director has made enquiries of the

parent company to ensure that sufficient cash reserves are available to continue to support the company for a period of at least twelve months from the date of approval of the financial statements.

The director therefore consider that there is no material uncertainty in relation to the going concern position

of the company and so continue to adopt the going concern basis of accounting in preparing the annual

financial statements.

Related party transactions

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.

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 fairvalue 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.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Plant & Machinery

25% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

11,166

DEPRECIATION

At 1 January 2025

and 31 December 2025

11,166

NET BOOK VALUE

At 31 December 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

-

182,303

Other debtors

6,041

14,549

6,041

196,852

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

312

-

Trade creditors

1,794

66,104

Amounts owed to group undertakings

387,252

556,863

Taxation and social security

10,909

17,021

Other creditors

9,994

19,092

410,261

659,080

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.25

31.12.24

£

£

Within one year

2,940

2,775

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

1

Ordinary

£1

1

1

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

The Report of the Auditors was unqualified.

Scott Mell (Senior Statutory Auditor)

for and on behalf of Xeinadin Audit Limited

10.	PARENT COMPANY

The ultimate parent party is BB Fiberbeton A/S, a company registered in Denmark. The ultimate

parent/controlling party has prepared consolidated accounts. The consolidated accounts are made available at the registered office address Hjørnegårdsvej 10, 4623 Lille Skensved.