REGISTERED NUMBER: 15201786 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BUSCALIBRE UK LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A N Chart

B Kraizel

A Strauss

SECRETARY:

A N Chart

REGISTERED OFFICE:

5th Floor Thames Tower

Station Road

Reading

Berkshire

RG1 1LX

REGISTERED NUMBER:

15201786 (England and Wales)

AUDITORS:

Durrants, Chartered Accountants

Chartered Accountants & Statutory Auditor

24 Wellington Business Park

Dukes Ride

Crowthorne

Berkshire

RG45 6LS

CURRENT ASSETS

Stocks

41,141

42,747

Debtors

4

757,008

501,110

Cash at bank

29,758

286,848

827,907

830,705

CREDITORS

Amounts falling due within one year

5

2,335,560

1,591,844

NET CURRENT LIABILITIES

(1,507,653

)

(761,139

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,507,653

)

(761,139

)

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

(1,508,653

)

(762,139

)

(1,507,653

)

(761,139

)

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 12 October 2026 and were signed on its behalf by:

A N Chart - Director

1.	STATUTORY INFORMATION

Buscalibre Uk 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.

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.

Turnover

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

Stocks

Stocks are valued 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.

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.

Going concern

The company relies entirely on support from the immediate parent company Buscalibre Holding SPA to meet its liabilities and obligations as they fall due. The parent company has confirmed that it will continue supporting the company for a period of at least 12 months from the date of approval of the financial statements and the parent company management is confident that it will be able to continue to provide this support.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade debtors

236

(1,030

)

Other debtors

756,772

502,140

757,008

501,110

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade creditors

466,864

414,071

Amounts owed to group undertakings

1,680,517

986,976

Taxation and social security

2,033

16,019

Other creditors

186,146

174,778

2,335,560

1,591,844

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

The Report of the Auditors was unqualified.

Ian Bessant (Senior Statutory Auditor)

for and on behalf of Durrants, Chartered Accountants

7.	OTHER FINANCIAL COMMITMENTS

At 31 December 2025 amounts due under a 5 year lease are £122,500 in less than one year and £245,000 due over the remainder of the lease term.

8.	RELATED PARTY DISCLOSURES

Included in amounts owed to group undertakings is £1,680,517 ( 2024:£986,976 ) owed to Buscalibre Holding , SPA, and other Group Companies being an unsecured line of credit facility, repayable on demand, and interest free.

The company has otherwise 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.	ULTIMATE CONTROLLING PARTY

The Ultimate Controlling Party is Buscalibre Holding SpA and accounts may be obtained from Avenida El Rosai 5123, Huechuraba, Santiago , Chile.