REGISTERED NUMBER: 08521262 (England and Wales)

Birch Solutions UK Limited

Financial Statements for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A J Embleton

C Fincher

P T Fitzgerald

P Hogan

M Kiefer

B P Dell

REGISTERED OFFICE:

Melton Ross Quarries

Barnetby

North Lincolnshire

DN38 6AE

REGISTERED NUMBER:

08521262 (England and Wales)

AUDITORS:

Smailes Goldie

Chartered Accountants

Statutory Auditor

Regent's Court

Princess Street

Hull

East Yorkshire

HU2 8BA

FIXED ASSETS

Tangible assets

4

-

64,200

CURRENT ASSETS

Stocks

5

-

315,595

Debtors

6

6,830

590,524

Cash at bank

296,568

95,601

303,398

1,001,720

CREDITORS

Amounts falling due within one year

7

(35,000

)

(922,555

)

NET CURRENT ASSETS

268,398

79,165

TOTAL ASSETS LESS CURRENT LIABILITIES

268,398

143,365

CREDITORS

Amounts falling due after more than one year

8

-

(35,000

)

NET ASSETS

268,398

108,365

CAPITAL AND RESERVES

Called up share capital

9

25,000

25,000

Retained earnings

243,398

83,365

SHAREHOLDERS' FUNDS

268,398

108,365

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 July 2026 and were signed on its behalf by:

A J Embleton - Director

1.	STATUTORY INFORMATION

Birch Solutions 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 on under the historical cost convention.

The financial statements have been prepared in pound sterling rounded to the nearest £1.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Going concern

The trade and assets of the Company were hived up to the parent undertaking on 30 September 2025 and the Company ceased to trade from that date. The directors intend to wind up the operations of the company, distribute its remaining assets to the parent company, and voluntarily dissolve the company within the next 12 months. Consequently, the directors do not consider the company to be a going concern. Accordingly, these financial statements have not been prepared on a going concern basis, but have instead been prepared on a break-up basis. Under this basis, assets have been written down to their net realisable values and long-term assets and liabilities have been reclassified as current. No significant adjustments to asset or liability carrying values were required as a result of changing to the break-up basis as the Directors are satisfied that the carrying values of the assets and liabilities remain appropriate.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes those costs that are directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Plant and Machinery - 25-33% Straight line

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Debtors and creditors receivable / payable within one year

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

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

219,939

Disposals

(219,939

)

At 31 December 2025

-

DEPRECIATION

At 1 January 2025

155,739

Charge for year

20,284

Eliminated on disposal

(176,023

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

64,200

5.

STOCKS

2025

2024

£

£

Stocks

-

315,595

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

339,362

Amounts owed by group undertakings

6,830

98,156

Other debtors

-

102,028

Deferred tax asset

-

50,525

Prepayments and accrued income

-

453

6,830

590,524

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Payments on account

-

25,417

Trade creditors

-

15,193

Amounts owed to group undertakings

-

788,599

Taxation and social security

-

37,478

Other creditors

35,000

55,868

35,000

922,555

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

-

35,000

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

25,000

Ordinary Shares

£1

25,000

25,000

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Jamie Chilcott ACA (Senior Statutory Auditor)

for and on behalf of Smailes Goldie

11.	CONTINGENT LIABILITIES

The company is party to a composite multilateral guarantee and debenture together with its UK parent

undertakings in respect of the group borrowings which are secured, in part, by fixed and floating charges over the assets of the company. The potential liability to the company under the arrangement at 31 December 2025 was £nil.

12.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

13.	ULTIMATE PARENT COMPANY AND ULTIMATE CONTROLLING PARTY

Singleton Birch Limited is the immediate parent company and its registered office is the same as is listed on page 1. Singleton Birch Limited is regarded as the parent undertaking of the smallest group for which group accounts are prepared and made publicly available. The ultimate parent company in the UK is Mississippi Lime UK Limited which owns 100% of the entire issued share capital of the Singleton Birch Limited. Copies of the group accounts can be obtained from Companies House.

HBM Holdings Company (incorporated in USA) is regarded by the directors as being the Company's ultimate parent holding company. Its registered office address is Suite 1050, 101 South Hanley Road St. Louis, MO 63105, USA. The largest group in which the results of the company are consolidated is that headed by HBM Holdings Company however, these accounts are not publicly available.

There is no ultimate controlling party.