Breton UK Machinery and Services Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 10875041 (England and Wales)

Audited Financial Statements for the Year Ended 31 December 2025

for

Breton UK Machinery and Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

FIXED ASSETS

Tangible assets

4

-

129

CURRENT ASSETS

Stocks

5

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

Share premium

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

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 ) .

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

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

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

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.