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COMPANY REGISTRATION NUMBER: 00530535

Hallen Engineering Limited

Filleted Financial Statements

31 May 2025

Hallen Engineering Limited

Statement of Financial Position

31 May 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | – | 113,590

Current assets

Stocks | – |  | 176,653
Debtors | 6 | 19,777 |  | 436,506
Cash at bank and in hand | – |  | 108,467
| -------- |  | ---------
| 19,777 |  | 721,626

Creditors: amounts falling due within one year | 7 | – |  | 99,216
| -------- |  | ---------
Net current assets |  | 19,777 | 622,410
|  | -------- | ---------
Total assets less current liabilities |  | 19,777 | 736,000

Provisions |  | – | 22,851
|  | -------- | ---------
Net assets |  | 19,777 | 713,149
|  | -------- | ---------

Capital and reserves

Called up share capital |  | 4,001 | 3,935
Capital redemption reserve |  | 5,263 | 5,263
Profit and loss account |  | 10,513 | 703,951
|  | -------- | ---------
Shareholders funds |  | 19,777 | 713,149
|  | -------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
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.
These financial statements were approved by the board of directors and authorised for issue on 29 January 2026 , and are signed on behalf of the board by:

Mr C M Carver
Director

Company registration number: 00530535

Hallen Engineering Limited

Notes to the Financial Statements

Year ended 31 May 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Ann Street, Willenhall, West Midlands, WV13 1EW, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Revenue recognition
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. When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income. 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. Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is is probable will be recovered.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 10% & 33.33% straight line
| Fixtures and fittings | - | 10% straight line
| Motor vehicles | - | 20% straight line

Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cashgenerating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and , where applicable, direct labour costs and those overheads that have been incurred in bringing the stock to its present location and condition. Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit and loss. Reversals of impairment losses are also recognised in profit and loss.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Defined contribution plans
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 15 (2024: 12 ).
5. Tangible assets

| Plant and machinery | Fixtures and fittings | Motor vehicles | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 June 2024 | 934,598 | 55,309 | 8,000 | 997,907
Additions | 10,836 | – | – | 10,836
Transfers | ( 945,434) | ( 55,309) | ( 8,000) | ( 1,008,743)
| --------- | -------- | ------- | ------------
At 31 May 2025 | – | – | – | –
| --------- | -------- | ------- | ------------
Depreciation |  |  |  |
At 1 June 2024 | 845,511 | 34,006 | 4,800 | 884,317
Charge for the year | 8,951 | 1,582 | 933 | 11,466
Transfers | ( 854,462) | ( 35,588) | ( 5,733) | ( 895,783)
| --------- | -------- | ------- | ------------
At 31 May 2025 | – | – | – | –
| --------- | -------- | ------- | ------------
Carrying amount |  |  |  |
At 31 May 2025 | – | – | – | –
| --------- | -------- | ------- | ------------
At 31 May 2024 | 89,087 | 21,303 | 3,200 | 113,590
| --------- | -------- | ------- | ------------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | – | 154,337
Amounts owed by group undertakings | 19,777 | 246,869
Prepayments and accrued income | – | 26,353
Corporation tax recoverable | – | 8,947
| -------- | ---------
| 19,777 | 436,506
| -------- | ---------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | – | 33,406
Accruals and deferred income | – | 39,133
Corporation tax | – | 5,554
Social security and other taxes | – | 21,123
| ---- | --------
| – | 99,216
| ---- | --------

8. Transfer of trade and assets
On 31 December 2024 the company's trade and assets were transferred to a fellow group company; Magrenko Limited. The company ceased to trade from that date however it continues to operate to collect its debts and discharge its liabilities.
9. Summary audit opinion
The auditor's report dated 29 January 2026 was unqualified .
The senior statutory auditor was Trevor Brueton BA FCA , for and on behalf of Muras Baker Jones Limited .
10. Controlling party
At 31 May 2025 the parent company is C & F Group Holdings Limited , a company incorporated in England. The ultimate control of the group is with the directors. The consolidated accounts of the group are available to the public and may be obtained from the registered office, Ann Street, Willenhall, West Midlands, WV13 1EW.