REGISTERED NUMBER: 12598161 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Kolektor Etra UK Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs M Cepin

REGISTERED OFFICE:

Ground Floor

123 Pall Mall

London

SW1Y 5EA

REGISTERED NUMBER:

12598161 (England and Wales)

ACCOUNTANTS:

Hawksford UK Services Limited

123 Pall Mall

St. James's

London

SW1Y 5EA

CURRENT ASSETS

Debtors

4

10,000

10,000

TOTAL ASSETS LESS CURRENT LIABILITIES

10,000

10,000

CAPITAL AND RESERVES

Called up share capital

5

10,000

10,000

SHAREHOLDERS' FUNDS

10,000

10,000

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 director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 September 2026 and were signed by:

Mrs M Cepin - Director

1.	STATUTORY INFORMATION

Kolektor Etra 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.

The company has not traded during the current or prior year. Administrative expenses have been borne by its immediate parent undertaking , Kolektor Etra d.o.o

Financial instrument

Trade and other debtors

Trade and other debtors are initially recognised at the transaction price and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the debtors are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

Cash and cash equivalents

Cash and cash equivalents comprise cash in hand and cash held on demand with banks, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities on the balance sheet.

Going concern

The company's ability to continue as a going concern is contingent on the ability of the shareholder of the company to continue providing financial support to the company. The shareholder has confirmed that the financial support will continue for at least 12 months from the date of approval of these financial statements. These accounts have therefore been prepared on the going concern basis.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Called up share capital not paid

10,000

10,000

5.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

10,000

Share capital 1

1

10,000

10,000

6.	ULTIMATE CONTROLLING PARTY

The ultimate parent undertaking and controlling party is Kolektor Etra d.o.o., a company incorporated and registered in Slovenia.