REGISTERED NUMBER: 10472533 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Amphiprion Trading Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T Bertschy

SECRETARY:

Pramex International Ltd

REGISTERED OFFICE:

11 Old Jewry

London

United Kingdom

EC2R 8DU

REGISTERED NUMBER:

10472533 (England and Wales)

FIXED ASSETS

Tangible assets

4

1,041

5,156

CURRENT ASSETS

Debtors

5

347,506

265,143

Cash at bank and in hand

195,303

20,620

542,809

285,763

CREDITORS

Amounts falling due within one year

6

1,188,116

955,503

NET CURRENT LIABILITIES

(645,307

)

(669,740

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(644,266

)

(664,584

)

CAPITAL AND RESERVES

Called up share capital

7

5,000

5,000

Retained earnings

(649,266

)

(669,584

)

SHAREHOLDERS' FUNDS

(644,266

)

(664,584

)

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 his 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 24 September 2026 and were signed by:

T Bertschy - Director

1.	STATUTORY INFORMATION

Amphiprion Trading Ltd 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.

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

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.

Amounts are rounded to the nearest £.

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

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

Plant and machinery - 33% on cost

Fixtures and fittings - 33% on cost

Motor vehicles - 25% on cost

Computer equipment - 33% on cost

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements , when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors, prepayments, cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, accruals and loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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.

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.

Going concern

The company is dependant upon the continued financial support of its parent company which has undertaken to financially support the company for the next 12 months and the foreseeable future. The financial statements have therefore been prepared on a going concern basis.

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

79,971

DEPRECIATION

At 1 January 2025

74,815

Charge for year

4,115

At 31 December 2025

78,930

NET BOOK VALUE

At 31 December 2025

1,041

At 31 December 2024

5,156

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

103,867

41,190

Amounts owed by group undertakings

243,291

223,953

Other debtors

348

-

347,506

265,143

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

(124,750

)

(20,714

)

Amounts owed to group undertakings

1,259,555

968,363

Taxation and social security

7,535

3,971

Other creditors

45,776

3,883

1,188,116

955,503

Trade creditors are payable at various dates in the months after the end of the financial year in accordance with the creditors credit terms.

Creditors for tax and social insurance are payable in the time-frame set down in the relevant legislation.

The terms of the accruals are based on the underlying contracts.

Amounts owing to group undertakings relate to both trade and finance balances. Trade balances are subject to the group's usual and customary credit terms, are unsecured and non-interest bearing.

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

5,000

Ordinary

£1

5,000

5,000

8.	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.

9.	POST BALANCE SHEET EVENTS

There was no post balance sheet event to report.

10.	ULTIMATE CONTROLLING PARTY

The immediate parent company is Amphiprion Sarl, a company registered in France under number 503749129, whose registered address is Zac des Terrasses de la Sarre, 2 Terrasse, Rhone-alpes, 57400, Sarrebourg.

Alain Bertschy is considered to be the ultimate controlling party.