IRIS Accounts Production v26.1.10.61 10875041 Board of Directors 1.1.25 31.12.25 31.12.25 12.6.26 false true false false true false Auditors Opinion Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10875041 2024-12-31 10875041 2025-12-31 10875041 2025-01-01 2025-12-31 10875041 2023-12-31 10875041 2024-01-01 2024-12-31 10875041 2024-12-31 10875041 ns15:EnglandWales 2025-01-01 2025-12-31 10875041 ns14:PoundSterling 2025-01-01 2025-12-31 10875041 ns10:Director1 2025-01-01 2025-12-31 10875041 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10875041 ns10:SmallEntities 2025-01-01 2025-12-31 10875041 ns10:Audited 2025-01-01 2025-12-31 10875041 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 10875041 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10875041 ns10:FullAccounts 2025-01-01 2025-12-31 10875041 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 10875041 ns10:RegisteredOffice 2025-01-01 2025-12-31 10875041 ns5:CurrentFinancialInstruments 2025-12-31 10875041 ns5:CurrentFinancialInstruments 2024-12-31 10875041 ns5:ShareCapital 2025-12-31 10875041 ns5:ShareCapital 2024-12-31 10875041 ns5:SharePremium 2025-12-31 10875041 ns5:SharePremium 2024-12-31 10875041 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 10875041 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 10875041 ns5:PlantMachinery 2025-01-01 2025-12-31 10875041 ns5:PlantMachinery 2024-12-31 10875041 ns5:PlantMachinery 2025-12-31 10875041 ns5:PlantMachinery 2024-12-31 10875041 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 10875041 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 10875041 ns10:OrdinaryShareClass1 2025-12-31

REGISTERED NUMBER: 10875041 (England and Wales)

Audited Financial Statements for the Year Ended 31 December 2025

for

Breton UK Machinery and Services Ltd

Breton UK Machinery and Services Ltd (Registered number: 10875041)

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 |

Breton UK Machinery and Services Ltd

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | Mr Fabio Bragagnolo

| REGISTERED OFFICE: | c/o AccountsCo

| 47 Islington Park Street

| London

| N1 1QB

| REGISTERED NUMBER: | 10875041 (England and Wales)

| AUDITORS: | PG & E Professional Services Ltd

| Chartered Accountants & Statutory Auditor

| 47 Islington Park Street

| London

| N1 1QB

Breton UK Machinery and Services Ltd (Registered number: 10875041)

Balance Sheet

31 December 2025

31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | - |  | 129 |  |

CURRENT ASSETS

Stocks | 5 | 2,647 |  | 2,647 |  |

Debtors | 6 | 773,503 |  | 347,979 |  |

Cash at bank | 856,190 |  | 1,075,423 |  |

1,632,340 |  | 1,426,049 |  |

CREDITORS

Amounts falling due within one year | 7 | 949,179 |  | 349,237 |  |

NET CURRENT ASSETS | 683,161 |  | 1,076,812 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 683,161 |  | 1,076,941 |  |

PROVISIONS FOR LIABILITIES | - |  | 33 |  |

NET ASSETS | 683,161 |  | 1,076,908 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 200,000 |  | 200,000 |  |

Share premium | 6,162 |  | 6,162 |  |

Retained earnings | 476,999 |  | 870,746 |  |

SHAREHOLDERS' FUNDS | 683,161 |  | 1,076,908 |  |

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 Board of Directors and authorised for issue on 11 June 2026 and were signed on its behalf by:

Mr Fabio Bragagnolo - Director

Breton UK Machinery and Services Ltd (Registered number: 10875041)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Breton UK Machinery and Services 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.

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.

| Related party exemption

| The company has taken advantage of the exemption in FRS 102 paragraph 33.1A from disclosing transactions entered into with other members of the group, where any subsidiary which is a party to the transaction is wholly owned by such a member.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover from the sale of goods is recognised when goods have been delivered and/or installed to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 33% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

3. | EMPLOYEES AND DIRECTORS

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

Breton UK Machinery and Services Ltd (Registered number: 10875041)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

Plant and |

machinery |

| £

| COST

| At 1 January 2025

| and 31 December 2025 | 15,318 |  |

| DEPRECIATION

| At 1 January 2025 | 15,189 |  |

| Charge for year | 129 |  |

| At 31 December 2025 | 15,318 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | 129 |  |

5. | STOCKS

31.12.25 | 31.12.24 |

| £ | £

| Finished goods | 2,647 |  | 2,647 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

31.12.25 | 31.12.24 |

| £ | £

| Trade debtors | 257,385 |  | 186,012 |  |

| Amounts owed by group undertakings | 52,048 |  | 4,678 |  |

| Other debtors | 3,759 |  | 2,675 |  |

| Prepayments and accrued income | 460,311 |  | 154,614 |  |

773,503 |  | 347,979 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

31.12.25 | 31.12.24 |

| £ | £

| Trade creditors | 20,565 |  | 1,712 |  |

| Amounts owed to group undertakings | 152,255 |  | - |  |

| Social security and other taxes | 125,058 |  | 184,882 |  |

| Other creditors | 63,618 |  | 19,372 |  |

| Accruals and deferred income | 587,683 |  | 143,271 |  |

949,179 |  | 349,237 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 | 31.12.24 |

value: |  | £ | £

| 200,000 | Ordinary | 1 | 200,000 |  | 200,000 |  |

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

| The Report of the Auditors was unqualified.

| Mr Simon Edrich (Senior Statutory Auditor)

| for and on behalf of PG & E Professional Services Ltd

Breton UK Machinery and Services Ltd (Registered number: 10875041)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

10. | AUDITOR LIABILITY LIMITATION

| The company has limited the maximum aggregate amount of the Auditor's Liability to the company to not more than (1) the sum of 5 times the fees payable (excluding expenses and Value Added Tax) under the Engagement Letter referable to the financial year in question, or (2) £30,000 whichever is the lesser amount.

11. | ULTIMATE CONTROLLING ENTITY

| The ultimate controlling party is Tofin Holdings SA.

| The immediate parent company is Breton SPA, a company incorporated in Italy whose registered office is Via Giuseppe Garibaldi, 27, 31030, Castello di Godego, Treviso, Italy, which is the company's sole shareholder. The ultimate parent controlling entity is Tofin Holding SA. The financial statements of the company are consolidated in the financial statements of Sigep SPA, a company incorporated in Italy. These consolidated financial statements are available from its registered office, Via Giuseppe Garibaldi, 27, 31030, Castello di Godego, Treviso, Italy.