Bone Support UK Ltd
Financial Statements
For the year ended 31 December 2025
Pages for Filing with Registrar
Company Registration No. 10352673 (England and Wales)
Bone Support UK Ltd
Company Information
Directors
H Johansson
T Skold
(Appointed 1 September 2025)
Company number
10352673
Registered office
Suite 14
The Granary Hones Yard
1 Waverley Lane
Farnham
Surrey
GU9 8BB
Auditor
Moore Kingston Smith LLP
6th Floor
9 Appold Street
London
EC2A 2AP
Bone Support UK Ltd
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 8
Bone Support UK Ltd
Balance Sheet
As at 31 December 2025
Page 1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
-
0
35
Current assets
Stock
445,703
403,647
Debtors
5
3,861,244
3,346,269
Cash at bank and in hand
408,237
523,758
4,715,184
4,273,674
Creditors: amounts falling due within one year
6
(907,426)
(660,941)
Net current assets
3,807,758
3,612,733
Total assets less current liabilities
3,807,758
3,612,768
Creditors: amounts falling due after more than one year
7
(810,059)
(1,682,790)
Net assets
2,997,699
1,929,978
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
2,997,698
1,929,977
Total equity
2,997,699
1,929,978

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 August 2026 and are signed on its behalf by:
H Johansson
Director
Company Registration No. 10352673
BONE SUPPORT UK LTD
Bone Support UK Ltd
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 December 2025
Page 2
1
Accounting policies
Company information

Bone Support UK Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Suite 14, The Granary Hones Yard, 1 Waverley Lane, Farnham, Surrey, GU9 8BB.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements, which are those of Bone Support UK Ltd as an individual entity, have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The company sells medical bone void products to the UK market which are supplied by its parent Bone Support AB and in addition it receives administrative and financial support from its parent. Consequently the company is dependent on its parent undertaking. The directors have reviewed the financial position of Bone Support AB and are satisfied it can continue to support the company and Bone Support AB has provided confirmation that it will continue to support the company for at least one year from the approval of these financial statements. Consequently the financial statements are prepared on a going concern basis.true

The group headed by Bone Support AB has significant trading with the US and the announcements of tariffs by the US has caused uncertainties with many of its international trading partners. The group has assessed the potential risk of tariffs and believe the sort of potential tariffs currently being discussed would be immaterial. The current uncertainty around the rapid changes in US policies is being monitored closely by the directors.

1.3
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 fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is generated through direct sales. All revenue from customer contracts is recognised when control over the goods has passed to the buyer. The company's revenue mainly arises from the sale of the CERAMENT products. The performance obligation is satisfied and the revenue recognised when the goods are available at the customer's specified address or have been handed over to a freight company.

Consignment stock is held by some customers. In these cases revenue is recognised when products are taken out of consignment stock. Customer contracts contain no right of return.

BONE SUPPORT UK LTD
Bone Support UK Ltd
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
Page 3

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.4
Tangible fixed assets

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on a straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stock s are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct purchase price and those overheads that have been incurred in bringing the stock s to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stock over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Debtors and creditors

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans and other debtors 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.

Creditors

Short term trade creditors and other current creditors payable on demand 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.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

BONE SUPPORT UK LTD
Bone Support UK Ltd
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
Page 4
1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Share-based payments

Where share options are awarded to employees, the fair value of the options at the date of grant i s charged to the s tatement of comprehensive Income over the vesting period. Non-market vesting conditions are taken i nto account by adjusting the number of equity i nstruments expected to vest at each b alance sheet date so that, ultimately, the cumulative amount recognised over the vesting period is based on the number of options that eventually vest. Market vesting conditions are factored into the fair value of the options granted. The cumulative expense is not adjusted for failure to achieve a market vesting condition.

The fair value of the award also takes into account non-vesting conditions. These are either factors beyond the control of either party (such as a target based on an index) or factors which are within the control of one or other of the parties (such as the Company keeping the scheme open or the employee maintaining any contributions required by the scheme).

Where the terms and conditions of options are modified before they vest, the increase i n the fair value of the options, measured Immediately before and after the modification, is also charged to s tatement of comprehensive income over the remaining vesting period.

BONE SUPPORT UK LTD
Bone Support UK Ltd
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
Page 5
1.13
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The directors do not consider there to be any key estimates or judgements applicable to the company.

3
Employees

The average monthly number of persons employed by the company during the year was:

2025
2024
Number
Number
Total
20
17
BONE SUPPORT UK LTD
Bone Support UK Ltd
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the year ended 31 December 2025
Page 6
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025 and 31 December 2025
1,949
Depreciation and impairment
At 1 January 2025
1,914
Depreciation charged in the year
35
At 31 December 2025
1,949
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
35
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
880,974
778,204
Corporation tax recoverable
-
0
156,118
Other debtors
10,000
11,000
Prepayments and accrued income
4,270
15,325
895,244
960,647
2025
2024
Amounts falling due after more than one year:
£
£
Amounts owed by group undertakings
2,966,000
2,385,622
Total debtors
3,861,244
3,346,269

Amounts owed by group undertakings are repayable on 30 September 2029 and incur interest of 4%.

BONE SUPPORT UK LTD
Bone Support UK Ltd
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the year ended 31 December 2025
Page 7
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
13,289
26,996
Corporation tax
142,041
-
0
Other taxation and social security
308,621
259,095
Other creditors
443,475
374,850
907,426
660,941
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Amounts owed to group undertakings
810,059
1,682,790

Amounts owed to group undertakings are repayable on 30 September 2029 and incur interest of 4%.

8
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Andrew Grieve
Statutory Auditor:
Moore Kingston Smith LLP
Date of audit report:
14 August 2026
9
Share based payments

The Company operates multiple share performance programmes for which employees are awarded shares in the ultimate parent company, Bonesupport Holding AB. During the year ended 31 December 2025, no shares were rewarded to employees. In comparison, during the year ended 31 December 2024, 65,892 performance shares were rewarded to employees and an additional 6 000 shares were purchased by an employee that participated in a stock option plan. Since 2024, the company does not operate stock option plans.

BONE SUPPORT UK LTD
Bone Support UK Ltd
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the year ended 31 December 2025
Page 8
10
Related party transactions

The company has taken advantage of the exemption from disclosing transactions with members within a wholly owned group.

The directors of the company did not receive remuneration through Bone Support UK Ltd but are remunerated elsewhere in the group.

11
Parent company

The company is controlled by its immediate parent company, Bonesupport AB, a company incorporated in Sweden. The ultimate parent company is Bonesupport Holding AB, a company incorporated in Sweden. Consolidated financial statements of the ultimate parent company can be obtained from Scheelevägen 19, SE-223 70 Lund, Sweden or directly from the website.

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