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Registered number: 16005524 De Gier UK Holding Limited Unaudited Financial statements Information for filing with the registrar For the period ended 31 October 2025
De Gier UK Holding Limited Registered number: 16005524 Balance sheet As at 31 October 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Investments | 4 |  | 21,592,171
|  |  | 21,592,171
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 7 |
Cash at bank and in hand | 6 | 97 |
|  | 104 |
Creditors: amounts falling due within one year | 7 | (2,659,062) |
Net current (liabilities)/assets |  |  | (2,658,958)
Total assets less current liabilities |  |  | 18,933,213
Net assets |  |  | 18,933,213
Capital and reserves |  |  |
Called up share capital | 8 |  | 16
Share premium account |  |  | 19,092,162
Profit and loss account |  |  | (158,965)
|  |  | 18,933,213
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 7 July 2026.
A J De Gier
Director
The notes on pages 3 to 7 form part of these financial statements. Page 1
De Gier UK Holding Limited Statement of changes in equity For the period ended 31 October 2025
| Called up share capital | Share premium account | Profit and loss account | Total equity
| £ | £ | £ | £
Comprehensive income for the period |  |  |  |
Loss for the period | - | - | (158,965) | (158,965)
Total comprehensive income for the period | - | - | (158,965) | (158,965)
Shares issued during the period | 16 | 19,092,162 | - | 19,092,178
Total transactions with owners | 16 | 19,092,162 | - | 19,092,178
At 31 October 2025 | 16 | 19,092,162 | (158,965) | 18,933,213
| The notes on pages 3 to 7 form part of these financial statements.
Page 2
De Gier UK Holding Limited Notes to the financial statements For the period ended 31 October 2025
1. | General information
De Gier UK Holding Limited is a private company limited by shares incorporated in England and Wales with the registration number 16005524. The company's registered office is 5 Barrow Man Road, Birchington, Kent, CT7 0AX. The company was incorporated on 8 October 2024. The company's principal activity during the period was that of being a holding company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The company's financial statements are presented to the nearest £. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Page 3
De Gier UK Holding Limited Notes to the financial statements For the period ended 31 October 2025 2.Accounting policies (continued)
| 2.5 | Associates and joint ventures
Associates and Joint Ventures are held at cost less impairment.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” 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 trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Impairment of financial assets At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. Page 4
De Gier UK Holding Limited Notes to the financial statements For the period ended 31 October 2025 2.Accounting policies (continued)
| 2.9 | Financial instruments (continued)
Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Basic 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 the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
3. | Employees
| The average monthly number of employees, including directors, during the period was 1.
4. | Fixed asset investments
|  | Investments in subsidiary companies | Investments in associates | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| Additions | 6,192,171 | 15,400,000 | 21,592,171
| At 31 October 2025 | 6,192,171 | 15,400,000 | 21,592,171
Page 5
De Gier UK Holding Limited Notes to the financial statements For the period ended 31 October 2025
| Subsidiary undertaking
| The following was a subsidiary undertaking of the Company:
| Name | Registered office | Class of shares | Holding
| De Gier Erica Holding B.V. | 5 Barrow Man Road, Birchington, Kent, CT7 0AX | Ordinary | 100%
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Other debtors | 7
|  | 7
6. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 97
|  | 97
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts owed to group undertakings | 2,658,874
| Other creditors | 188
|  | 2,659,062
Page 6
De Gier UK Holding Limited Notes to the financial statements For the period ended 31 October 2025
8. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 16 Ordinary shares shares of £1.00 each | 16
During the period, the company issued 1 £1 ordinary share on incorporation to A J De Gier. During the period, the company issued 9 ordinary shares of £1 each in consideration for the acquisition of the entire issued share capital of De Gier Erica Holding B.V. The consideration was non-cash and was valued at €7,038,398. During the period, the company issued 6 ordinary shares of £1 each in consideration of 43% of the issued share capital of A&A UK Holding Limited. The consideration was valued at cash of £2,500,000 and non-cash of £12,900,000.
Page 7