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Registered number: 15167834 SILIMED UK LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
SILIMED UK LIMITED REGISTERED NUMBER: 15167834 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 13,422 |  | 16,986
Current assets |  |  |  |  |
Stocks |  | 508,742 |  | 304,674 |
Debtors: amounts falling due within one year | 5 | 194,514 |  | 64,566 |
Cash at bank and in hand | 6 | 115,645 |  | 25,006 |
|  | 818,901 |  | 394,246 |
Creditors: amounts falling due within one year | 7 | (2,036,400) |  | (1,192,775) |
Net current liabilities |  |  | (1,217,499) |  | (798,529)
Net liabilities |  |  | (1,204,077) |  | (781,543)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (1,204,177) |  | (781,643)
|  |  | (1,204,077) |  | (781,543)
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
J Zwiewka-Kopec
Director
Date: 6 August 2026
The notes on pages 2 to 7 form part of these financial statements. Page 1
SILIMED UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Silimed UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15167834. The registered office is Sovereign Court, Sipson Road, West Drayton, United Kingdom. UB7 0JE. The financial statements are rounded to the nearest pound sterling which is the functional and presentational currency. The significant accounting policies applied in the presentation of these financial statements are set out below. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
| 2.2 | Going concern
The financial statements have been prepared on the going concern basis, which is dependent upon the ongoing support of Silimed - Indústria de Implantes Ltda, the ultimate parent company. The directors have obtained assurances that the ultimate parent company intends to support the company for a period of at least 12 months from the date of approval of these financial statements. In addition, the directors have reviewed the consolidated financial statements of the group and are satisfied that the group has sufficient resources to provide any support which may be required.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Page 2
SILIMED UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.5 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.6 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.7 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.8 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 3
SILIMED UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 5 years straight-line
|  |  |  | Office equipment | - | 5 years straight-line
|  |  |  | Computer equipment | - | 3 years straight-line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.10 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.11 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.12 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.13 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 4
SILIMED UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
|  |  |  |  | Year ended 31 December | Period ended 31 December
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Wages and salaries | 429,616 | 344,225
| Social security costs | 49,726 | 29,546
| Cost of defined contribution scheme | 13,721 | 11,443
|  | 493,063 | 385,214
| The average monthly number of employees, including directors, during the year was 8 (2024 - 7).
4. | Tangible fixed assets
|  | Plant and machinery | Office equipment | Computer equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 January 2025 | 4,157 | 4,787 | 13,233 | 22,177
| Additions | - | 975 | 2,187 | 3,162
| At 31 December 2025 | 4,157 | 5,762 | 15,420 | 25,339
| Depreciation |  |  |  |
| At 1 January 2025 | 794 | 690 | 3,707 | 5,191
| Charge for the year on owned assets | 832 | 990 | 4,904 | 6,726
| At 31 December 2025 | 1,626 | 1,680 | 8,611 | 11,917
| Net book value |  |  |  |
| At 31 December 2025 | 2,531 | 4,082 | 6,809 | 13,422
Page 5
SILIMED UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 172,706 | 60,303
| Other debtors | 11,338 | 3,655
| Prepayments and accrued income | 10,470 | 608
|  | 194,514 | 64,566
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 115,645 | 25,006
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 89,114 | 19,040
| Amounts owed to group undertakings | 1,901,462 | 1,140,492
| Other taxation and social security | 41,356 | 23,435
| Other creditors | 1,268 | 1,132
| Accruals and deferred income | 3,200 | 8,676
|  | 2,036,400 | 1,192,775
8. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £13,721 (2024 - £11,443). Contributions totalling £1,268 (2024 - £1,132) were payable to the fund at the balance sheet date and are included in creditors. Page 6
SILIMED UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Controlling party
Silimed B.V., a company incorporated in the Netherlands, is the immediate parent undertaking. Silimed - Industria de Implantes Ltda, a company incorporated in Brazil, is the ultimate parent company. Silimed - Industria de Implantes Ltda is the parent undertaking of the smallest group within which the company belongs and for which group financial statements are prepared. The address of the registered office of Silimed - Industria de Implantes Ltda is R. Figueiredo Rocha, 374 - Vigário Geral, Rio de Janeiro - RJ, 21240-660, Brazil.
10. | Auditor's information
The auditor's report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 7 August 2026 by Andrew Robert Upton FCCA (Senior statutory auditor) on behalf of Collett Hulance Accountants Limited.
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