Company Registration No. 11828302 (England and Wales)
HEINIGER UK LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
Celixir House
Stratford Business & Technology Park
Innovation Way, Banbury Road
Stratford-upon-Avon
Warwickshire
United Kingdom
CV37 7GZ
HEINIGER UK LIMITED
CONTENTS
Page
Company information
Balance sheet
1
Notes to the financial statements
2 - 8
HEINIGER UK LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
26,752
24,867
Tangible assets
5
62,740
90,575
89,492
115,442
Current assets
Stocks
1,742,004
1,644,551
Debtors
6
616,378
447,980
Cash at bank and in hand
444,811
427,839
2,803,193
2,520,370
Creditors: amounts falling due within one year
7
(2,290,184)
(2,085,876)
Net current assets
513,009
434,494
Total assets less current liabilities
602,501
549,936
Provisions for liabilities
(15,432)
(15,432)
Net assets
587,069
534,504
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
587,068
534,503
Total equity
587,069
534,504

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 17 March 2026 and are signed on its behalf by:
Daniel Heiniger
Director
Company registration number 11828302 (England and Wales)
HEINIGER UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Heiniger UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is Innovation Centre, Gallows Hill, Warwick, Warwickshire, CV34 6UW.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

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.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software
25%-33.3% on cost
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

HEINIGER UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25%-33.3% on cost
Fixtures and fittings
25%-33.3% on cost
Computers
25%-33.3% on cost
Motor vehicles
25%-33.3% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible 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 cash-generating 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.

1.6
Stocks

Stocks are stated 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 stocks to their 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 or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
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.

HEINIGER UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.8
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 and 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, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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 paymen ts 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. A m ounts 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.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

HEINIGER UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.11
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.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.13
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
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.

HEINIGER UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
7
8
4
Intangible fixed assets
Software
£
Cost
At 1 January 2025
25,300
Additions
5,980
At 31 December 2025
31,280
Amortisation and impairment
At 1 January 2025
433
Amortisation charged for the year
4,095
At 31 December 2025
4,528
Carrying amount
At 31 December 2025
26,752
At 31 December 2024
24,867
5
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 January 2025
21,791
31,001
20,827
66,967
140,586
Additions
383
-
0
524
-
0
907
At 31 December 2025
22,174
31,001
21,351
66,967
141,493
Depreciation and impairment
At 1 January 2025
12,223
16,193
10,414
11,181
50,011
Depreciation charged in the year
3,701
8,012
5,868
11,161
28,742
At 31 December 2025
15,924
24,205
16,282
22,342
78,753
Carrying amount
At 31 December 2025
6,250
6,796
5,069
44,625
62,740
At 31 December 2024
9,568
14,808
10,413
55,786
90,575
HEINIGER UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
541,130
395,744
Other debtors
54,848
31,836
595,978
427,580
2025
2024
Amounts falling due after more than one year:
£
£
Other debtors
20,400
20,400
Total debtors
616,378
447,980
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
25,616
17,927
Amounts owed to group undertakings
2,001,031
1,795,953
Corporation tax
25,945
55,828
Other taxation and social security
185,234
178,964
Other creditors
52,358
37,204
2,290,184
2,085,876
8
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Senior Statutory Auditor:
Mark Bullock FCA
Statutory Auditor:
TC Group
Date of audit report:
18 March 2026
9
Related Party transactions

The company has taken advantage of the exemptions granted to wholly owned subsidiaries not to disclose transactions with group companies under the provisions of FRS 101. No other related party transactions were made in the year.

HEINIGER UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
10
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
22,917
77,917
11
Controlling party

The immediate and ultimate parent company is Heiniger Switzerland, registered Switzerland.

2025-12-31 2025-01-01 false false false 18 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Heiniger UK Limited D Heiniger 11828302 2025-01-01 2025-12-31 11828302 2025-12-31 11828302 2024-12-31 11828302 core:ComputerSoftware 2025-12-31 11828302 core:ComputerSoftware 2024-12-31 11828302 core:PlantMachinery 2025-12-31 11828302 core:FurnitureFittings 2025-12-31 11828302 core:ComputerEquipment 2025-12-31 11828302 core:MotorVehicles 2025-12-31 11828302 core:PlantMachinery 2024-12-31 11828302 core:FurnitureFittings 2024-12-31 11828302 core:ComputerEquipment 2024-12-31 11828302 core:MotorVehicles 2024-12-31 11828302 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 11828302 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 11828302 core:CurrentFinancialInstruments 2025-12-31 11828302 core:CurrentFinancialInstruments 2024-12-31 11828302 core:ShareCapital 2025-12-31 11828302 core:ShareCapital 2024-12-31 11828302 core:RetainedEarningsAccumulatedLosses 2025-12-31 11828302 core:RetainedEarningsAccumulatedLosses 2024-12-31 11828302 bus:Director2 2025-01-01 2025-12-31 11828302 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 11828302 core:ComputerSoftware 2025-01-01 2025-12-31 11828302 core:PlantMachinery 2025-01-01 2025-12-31 11828302 core:FurnitureFittings 2025-01-01 2025-12-31 11828302 core:ComputerEquipment 2025-01-01 2025-12-31 11828302 core:MotorVehicles 2025-01-01 2025-12-31 11828302 2024-01-01 2024-12-31 11828302 core:ComputerSoftware 2024-12-31 11828302 core:ComputerSoftware core:ExternallyAcquiredIntangibleAssets 2025-01-01 2025-12-31 11828302 core:PlantMachinery 2024-12-31 11828302 core:FurnitureFittings 2024-12-31 11828302 core:ComputerEquipment 2024-12-31 11828302 core:MotorVehicles 2024-12-31 11828302 2024-12-31 11828302 core:Non-currentFinancialInstruments core:AfterOneYear 2025-12-31 11828302 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 11828302 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11828302 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11828302 bus:FRS102 2025-01-01 2025-12-31 11828302 bus:Audited 2025-01-01 2025-12-31 11828302 bus:Director1 2025-01-01 2025-12-31 11828302 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP