REGISTERED NUMBER: 12202834 (England and Wales)

Financial Statements

for the year ended

31 December 2025

for

BG-Graspointner UK Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

F R Lezza

K R Wiese

REGISTERED OFFICE:

Magenta Building

2 Brookhill Way

Banbury

Oxfordshire

OX16 3ED

REGISTERED NUMBER:

12202834 (England and Wales)

AUDITORS:

Just Audit Limited

Chartered Accountants and Statutory Auditors

Strelley Hall

Main Street

Strelley

Nottingham

NG8 6PE

FIXED ASSETS

Tangible assets

4

4,891

7,851

CURRENT ASSETS

Stocks

355,028

209,611

Debtors

5

155,352

144,752

Cash in hand

8,312

90,830

518,692

445,193

CREDITORS

Amounts falling due within one year

6

1,479,262

973,085

NET CURRENT LIABILITIES

(960,570

)

(527,892

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(955,679

)

(520,041

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(955,779

)

(520,141

)

(955,679

)

(520,041

)

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 Board of Directors and authorised for issue on 3 June 2026 and were signed on its behalf by:

F R Lezza - Director

1.	STATUTORY INFORMATION

BG-Graspointner UK Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Magenta Building, 2 Brookhill Way, Banbury, Oxon, OX16 3ED. The registered number is 12202834.

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 presentation currency of the financial statements is the Pound Sterling (£).

Going Concern

At the time of approving the financial statements, although the Company has net liabilities, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future due to the fact that the company has the continued support of the group, which the directors have been given assurance will continue for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

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 recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods) , the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost

Tangible fixed assets are initially recognised at cost.

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.

Stocks

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 8 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

17,471

Additions

1,465

At 31 December 2025

18,936

DEPRECIATION

At 1 January 2025

9,620

Charge for year

4,425

At 31 December 2025

14,045

NET BOOK VALUE

At 31 December 2025

4,891

At 31 December 2024

7,851

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

140,846

133,770

Other debtors

14,506

10,982

155,352

144,752

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

34,247

31,629

Amounts owed to group undertakings

1,348,649

879,798

Taxation and social security

43,869

43,388

Other creditors

52,497

18,270

1,479,262

973,085

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

3,471

3,471

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

The Report of the Auditors was unqualified.

David Fletcher BA BFP FCA (Senior Statutory Auditor)

for and on behalf of Just Audit Limited

9.	PARENT COMPANY

The parent company of the smallest group which prepares consolidated financial statements which include the results of BG-Graspointner UK Limited is Graspointner Holding GmbH.

The consolidated financial statements are available to the public and may be obtained from its registered office, which is Gessenschwandt 39, 4882 Oberwang, Austria.