BERGNER UK LIMITED

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 13117189

		31 August 2025		31 August 2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	5	24,431		42,332
Cash at bank and in hand		7,649		6,805

		32,080		49,137
Creditors: Amounts Falling Due Within One Year	6	(1,099,946 )		(1,633,434 )

NET CURRENT ASSETS (LIABILITIES)			(1,067,866 )		(1,584,297 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(1,067,866 )		(1,584,297 )

NET LIABILITIES			(1,067,866 )		(1,584,297 )

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			(1,067,867 )		(1,584,298 )

SHAREHOLDERS' FUNDS			(1,067,866)		(1,584,297)

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Javier Palacin Santaolalla

Director

14/08/2026

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

BERGNER UK LIMITED is a private company, limited by shares, incorporated in England & Wales, with registered number 13117189 . The registered office is 19 The Circle , Queen Elizabeth Street, London, SE1 2JE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at a revalued amount, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Website - 50% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

Page 2

Page 3

BERGNER UK LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.6. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: NIL)

4. Intangible Assets

	Other
	£
Cost
As at 1 September 2024	37,748

As at 31 August 2025	37,748

Amortisation
As at 1 September 2024	37,748

As at 31 August 2025	37,748

Net Book Value
As at 31 August 2025	-

As at 1 September 2024	-

5. Debtors

	31 August 2025	31 August 2024
	£	£
Due within one year
Trade debtors	-	8,989
Prepayments and accrued income	-	3,272
Other debtors	1	5,641
Amounts owed by group undertakings	24,430	24,430

	24,431	42,332

Page 3

Page 4

BERGNER UK LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Creditors: Amounts Falling Due Within One Year

	31 August 2025	31 August 2024
	£	£
Trade creditors	264,481	817,592
VAT	178	33,416
Amounts owed to group undertakings	835,287	782,426

	1,099,946	1,633,434

7. Share Capital

	31 August 2025	31 August 2024
	£	£
Allotted, Called up and fully paid	1	1

8. Related Party Transactions

Bergner UK Holding Limited is holding 100% shares of Bergner UK Limited.

The company has given loan to the parent company. During the year loan given to parent company is Nil (2024: £12,748), the outstanding loan balance is £24,430 (2024: £ 24,430) as at 31.08.2025, which is included in the debtors of the Note no. 5 above.

Bergner Europe S.L. is an associate company of Bergner UK Limited. During the year, the Company received loans from Bergner Europe S.L. is £52,860 (2024: £31,918). The outstanding loan balance as at 31 August 2025 was £835,287 (2024: £782,426), which is included in Note no.6 above.

Also, the Company is having outstanding creditors balance of £256,754 (2024: £256,754) from Bergner Europe S.L since 2023, which is included in Note no.6 above.

9. Controlling Party

The company's controlling party is Bergner Holding Ltd , a company incorporated in England and Wales with registered number 14001009, by virtue of its ownership of 75% or more of the issued share capital in the company.

10. Audit Information

The auditor's report on the accounts of BERGNER UK LIMITED for the year ended 31 August 2025 was unqualified.

The auditor's report was signed by Statutory Auditor.

Page 4