REGISTERED NUMBER: 02722236 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Fontana Fasteners UK Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E Fontana

G Fontana

A Fontana

A Plows

REGISTERED OFFICE:

Haines Watts Wolverhampton Limited

Keepers Lane

The Wergs

Wolverhampton

West Midlands

WV6 8UA

REGISTERED NUMBER:

02722236 (England and Wales)

ACCOUNTANTS:

Haines Watts Wolverhampton Limited

Keepers Lane

The Wergs

Wolverhampton

West Midlands

WV6 8UA

FIXED ASSETS

Investments

4

110,795,639

-

CURRENT ASSETS

Debtors

5

540,268

254,480

Cash at bank and in hand

73,678

82,797

613,946

337,277

CREDITORS

Amounts falling due within one year

6

53,420

64,798

NET CURRENT ASSETS

560,526

272,479

TOTAL ASSETS LESS CURRENT LIABILITIES

111,356,165

272,479

CAPITAL AND RESERVES

Called up share capital

7

110,539,408

120,598

Share premium

500,000

-

Retained earnings

316,757

151,881

SHAREHOLDERS' FUNDS

111,356,165

272,479

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

A Plows - Director

1.	STATUTORY INFORMATION

Fontana Fasteners UK Limited 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.

Preparation of consolidated financial statements

The financial statements contain information about Fontana Fasteners UK Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as the financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the asset of the company after deducting all of its liabilities.

Functional and presentational currency

The company's functional and presentational currency is EUR.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

€

COST

Additions

110,795,639

At 31 December 2025

110,795,639

NET BOOK VALUE

At 31 December 2025

110,795,639

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

€

€

Trade debtors

442,041

216,626

Other debtors

30,767

30,356

VAT

6,732

7,498

Prepayments and accrued income

60,728

-

540,268

254,480

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

€

€

Trade creditors

950

-

Corporation tax

38,498

50,699

Accruals and deferred income

13,972

14,099

53,420

64,798

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

€

€

92,486,118

Ordinary

€1.1952

110,539,408

120,598

During the year, the parent undertaking undertook a capital increase on two occasions: first was an allotment of 78,196,118 shares and the second being an allotment of 14,190,000 shares, all with a nominal value of €1.1952.

The original 100,000 shares at the previous balance sheet date with a nominal value of £1 were redenominated to €1.1952 per share.

8.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of Fontana Finanziaria S.p.A. a company registered in Italy. Copies of its financial statements are available from Via Fontana 9, 20837 Veduggio con Colzano, Milan, Italy.

Fontana Finanziaria S.p.A. is also the ultimate holding company.

The directors regard the Fontana family as the ultimate controlling party.