Colombier (UK) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 00942522

Colombier (UK) Limited

Filleted Financial Statements

31 December 2025

Colombier (UK) Limited

Financial Statements

Year ended 31 December 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	2

Colombier (UK) Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6		720,940	560,020

Current assets

Stocks	9	227,187	333,714
Debtors	10	1,424,342	1,447,903
Cash at bank and in hand		300,705	529,597
		------------	------------
		1,952,234	2,311,214

Creditors: amounts falling due within one year	11	552,188		459,875
		------------		------------
Net current assets			1,400,046	1,851,339
			------------	------------
Total assets less current liabilities			2,120,986	2,411,359

Provisions	12	142,368	120,926
		------------	------------
Net assets		1,978,618	2,290,433
		------------	------------

Capital and reserves

Called up share capital	13	1,830,000	1,830,000
Profit and loss account		148,618	460,433
		------------	------------
Shareholders funds		1,978,618	2,290,433
		------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements were approved by the board of directors and authorised for issue on 14 August 2026 , and are signed on behalf of the board by:

K R Dyer

Director

Company registration number: 00942522

Colombier (UK) Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Castle Road, Eurolink Industrial Centre, Sittingbourne, Kent, ME10 3RN.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

At the year end, the company had net current assets of £1,400,046 (2024: £1,851,339) and net assets of £1,978,618 (2024: £2,290,433). Whilst net current assets have reduced during the year, the company continues to maintain a positive working capital position. Management has prepared cash flow forecasts covering a period of at least 12 months from the date of approval of the financial statements, which indicate that the company will have sufficient financial resources to meet its liabilities as they fall due. The directors have also considered the current trading performance and available working capital facilities in assessing the company's ability to continue trading. Accordingly, the directors have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern, and the financial statements have therefore been prepared on a going concern basis.

Consolidation

The entity has taken advantage of the option not to prepare consolidated financial statements contained in Section 399 of the Companies Act 2006 on the basis that the entity and its subsidiary undertakings comprise a small group.

Judgements and key sources of estimation uncertainty

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. Significant judgements The judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows: Determine whether leases entered into by the company either as a lessor or a lessee are operating or finance leases. These decisions depend on an assessment of whether the risks and rewards of ownership have been transferred from the lessor to the lessee on a lease by lease basis. Determine whether there are indicators of impairment of the company's tangible assets. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the asset and where it is a component of a larger cash-generating unit, the viability and expected future performance of that unit. Key sources of estimation uncertainty Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows: Tangible fixed assets Tangible fixed assets are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In re-assessing asset lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into account. Residual value assessments consider issues such as future market conditions, the remaining life of the asset and projected disposal values.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant and machinery	-	10 - 33% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 22 (2024: 21 ).

5. Dividends

	2025	2024
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year )	287,992	171,163
	---------	---------

6. Tangible assets

	Plant and machinery
	£
Cost
At 1 January 2025	1,931,807
Additions	219,910
	------------
At 31 December 2025	2,151,717
	------------
Depreciation
At 1 January 2025	1,371,787
Charge for the year	58,990
	------------
At 31 December 2025	1,430,777
	------------
Carrying amount
At 31 December 2025	720,940
	------------
At 31 December 2024	560,020
	------------

7. Investments

	Shares in group undertakings
	£
Cost
At 1 January 2025 and 31 December 2025	2
	----
Impairment
At 1 January 2025 and 31 December 2025	2
	----

Carrying amount
At 31 December 2025	–
	----
At 31 December 2024	–
	----

8. Fixed asset investments

The company owns the shares in the following subsidiary undertakings, both of which have been written down to £nil value.

Paper Network Limited - Dormant company

Access Paper Limited - Dormant company

9. Stocks

	2025	2024
	£	£
Raw materials and consumables	227,187	333,714
	---------	---------

10. Debtors

	2025	2024
	£	£
Trade debtors	1,030,008	898,875
Amounts owed by group undertakings and undertakings in which the company has a participating interest	288,758	462,671
Other debtors	105,576	86,357
	------------	------------
	1,424,342	1,447,903
	------------	------------

11. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	275,330	254,250
Social security and other taxes	162,820	94,358
Other creditors	114,038	111,267
	---------	---------
	552,188	459,875
	---------	---------

12. Provisions

	Deferred tax
	£
At 1 January 2025	120,926
Additions	21,442
	---------
At 31 December 2025	142,368
	---------

13. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	1,805,000	1,805,000	1,805,000	1,805,000
3% Non Cummulative Preference shares of £ 1 each	25,000	25,000	25,000	25,000
	------------	------------	------------	------------
	1,830,000	1,830,000	1,830,000	1,830,000
	------------	------------	------------	------------

Voting rights of all shareholders are proportionally equal.

14. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	72,636	59,080
Later than 1 year and not later than 5 years	290,545	236,321
Later than 5 years	79,892	98,467
	---------	---------
	443,073	393,868
	---------	---------

15. Summary audit opinion

The auditor's report dated 14 August 2026 was unqualified .

The senior statutory auditor was Daniel Proctor ACA , for and on behalf of Burgess Hodgson Audit Limited .

16. Related party transactions

The company has taken advantage of the exemption available under FRS 102 paragraph 33.1A and has therefore not disclosed transactions with wholly owned group undertakings.

17. Controlling party

The company is a subsidiary of Colombier Group BV which is the ultimate parent company incorporated in the Netherlands. The smallest group in which the results of the company are consolidated is that headed by Colombier Group BV. The registered office is Energieweg 111, NL-3641 RT Mijdrecht, The Netherlands .