ACCOUNTS - Final Accounts

Registered number: 15639406

HUXLEY BERTRAM ENGINEERING GROUP LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2025

HUXLEY BERTRAM ENGINEERING GROUP LIMITED

REGISTERED NUMBER: 15639406

BALANCE SHEET

AS AT 31 MARCH 2025

		2025
Note		£

Fixed assets
Investments	4		2,549,953
			2,549,953

Creditors: amounts falling due within one year	5	(474,510)
Net current (liabilities)/assets			(474,510)
Total assets less current liabilities			2,075,443
Creditors: amounts falling due after more than one year	6		(396,397)

Net assets			1,679,046

Capital and reserves
Called up share capital	7	137
Share premium account		1,719,764
Profit and loss account		(40,855)
		1,679,046

The directors consider 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 directors acknowledge their 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 income and retained earnings 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 by:

W H R Bertram

Director

Date: 8 December 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1

HUXLEY BERTRAM ENGINEERING GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

1.	General information

Huxley Bertram Engineering Group Limited is a private company limited by shares, incorporated in England and Wales within the United Kingdom. The address of the registered office is Tennyson House, Cambridge Business Park, Cambridge, CB4 0WZ.

The principal activity of the company is that of 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 following principal accounting policies have been applied:

2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

2.3

Going concern

The directors consider that the resources available to the Company will be sufficient for it to be able to continue as a going concern for the foreseeable future.

The directors are satisfied that possible mitigating factors and actions are sufficient to address possible downside scenarios and support the going concern judgements. The directors have prepared cash flow forecasts and mitigating actions have also been considered if required.

The financial statements do not contain any adjustments that would be required if the Company were not able to continue as a going concern.

2.4

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.

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Page 2

HUXLEY BERTRAM ENGINEERING GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.6

Current and Deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

- The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

- Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

- Where they relate to timing differences in respect of interests in subsidiaries, associates, branches and joint ventures and the Company can control the reversal of the timing differences and such reversal is not considered probable in the foreseeable future.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date

2.7

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.

Employees

The average monthly number of employees, including directors, during the period was 7.

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	Additions	2,549,953
	At 31 March 2025	2,549,953

Page 3

HUXLEY BERTRAM ENGINEERING GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

5.	Creditors: Amounts falling due within one year
		2025
		£

	Amounts owed to group undertakings	250,988
	Other creditors	223,522
		474,510

6.	Creditors: Amounts falling due after more than one year
		2025
		£

	Other creditors	396,397
		396,397

7.	Share capital
		2025
		£

		Allotted, called up and fully paid

		13,650 Ordinary shares of £0.01 each	137

Durign the year, 13,650 shares of £0.01 each were issued at £136.50 per share.

8.	Related party transactions
	As at the balance sheet date £619,919 was owed to the directors. As at the balance sheet date £250,988 was owed to the subsidiary.

Page 4