HUINS ENT Ltd 12351448 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is Specialist medical practice activities Digita Accounts Production Advanced 6.30.9574.0 true 12351448 2025-01-01 2025-12-31 12351448 2025-12-31 12351448 core:RetainedEarningsAccumulatedLosses 2025-12-31 12351448 core:ShareCapital 2025-12-31 12351448 core:CurrentFinancialInstruments 2025-12-31 12351448 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 12351448 core:Non-currentFinancialInstruments core:AfterOneYear 2025-12-31 12351448 core:FurnitureFittingsToolsEquipment 2025-12-31 12351448 core:MotorVehicles 2025-12-31 12351448 bus:SmallEntities 2025-01-01 2025-12-31 12351448 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 12351448 bus:FilletedAccounts 2025-01-01 2025-12-31 12351448 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12351448 bus:RegisteredOffice 2025-01-01 2025-12-31 12351448 bus:Director1 2025-01-01 2025-12-31 12351448 bus:Director2 2025-01-01 2025-12-31 12351448 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12351448 bus:Agent1 2025-01-01 2025-12-31 12351448 core:ComputerEquipment 2025-01-01 2025-12-31 12351448 core:FurnitureFittings 2025-01-01 2025-12-31 12351448 core:FurnitureFittingsToolsEquipment 2025-01-01 2025-12-31 12351448 core:MotorVehicles 2025-01-01 2025-12-31 12351448 core:PlantMachinery 2025-01-01 2025-12-31 12351448 countries:EnglandWales 2025-01-01 2025-12-31 12351448 2024-12-31 12351448 core:FurnitureFittingsToolsEquipment 2024-12-31 12351448 core:MotorVehicles 2024-12-31 12351448 2024-01-01 2024-12-31 12351448 2024-12-31 12351448 core:RetainedEarningsAccumulatedLosses 2024-12-31 12351448 core:ShareCapital 2024-12-31 12351448 core:CurrentFinancialInstruments 2024-12-31 12351448 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 12351448 core:CurrentFinancialInstruments core:WithinOneYear core:PreviouslyStatedAmount 2024-12-31 12351448 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 12351448 core:Non-currentFinancialInstruments core:AfterOneYear core:PreviouslyStatedAmount 2024-12-31 12351448 core:FurnitureFittingsToolsEquipment 2024-12-31 12351448 core:MotorVehicles 2024-12-31 12351448 core:PreviouslyStatedAmount 2024-12-31 iso4217:GBP xbrli:pure

Registration number: 12351448

HUINS ENT Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

HUINS ENT Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

HUINS ENT Ltd

Company Information

Directors | Mr CT Huins Dr L J Huins

Registered office | Oakmoore Court Kingswood Road Hampton Lovett Droitwich Worcestershire WR9 0QH

Accountants | Ballards LLP Chartered AccountantsOakmoore Court 11C Kingswood Road Hampton Lovett Droitwich Worcestershire WR9 0QH

HUINS ENT Ltd

(Registration number: 12351448)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 38,710 | 52,880
Current assets |  |  |
Debtors | 5 | 3,865 | 11,726
Cash at bank and in hand |  | 29,877 | 19,746
|  | 33,742 | 31,472
Creditors: Amounts falling due within one year | 6 | (13,063) | (11,760)
Net current assets |  | 20,679 | 19,712
Total assets less current liabilities |  | 59,389 | 72,592
Creditors: Amounts falling due after more than one year | 6 | (32,345) | (40,708)
Net assets |  | 27,044 | 31,884
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 26,944 | 31,784
Shareholders' funds |  | 27,044 | 31,884

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 March 2026 and signed on its behalf by:

......................................... Mr CT Huins Director | ......................................... Dr L J Huins Director |

HUINS ENT Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Oakmoore Court Kingswood Road
Hampton Lovett
Droitwich
Worcestershire
WR9 0QH
Great Britain

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

HUINS ENT Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 33% straight line
Medical Equipment | 33% straight line
Fixtures and Fittings | 20% straight line
Motor vehicles | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

HUINS ENT Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

HUINS ENT Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 January 2025 | 17,097 | 67,906 | 85,003
Additions | 1,971 | - | 1,971
Disposals | (1,438) | - | (1,438)
At 31 December 2025 | 17,630 | 67,906 | 85,536
Depreciation
At 1 January 2025 | 11,666 | 20,457 | 32,123
Charge for the year | 4,279 | 11,862 | 16,141
Eliminated on disposal | (1,438) | - | (1,438)
At 31 December 2025 | 14,507 | 32,319 | 46,826
Carrying amount
At 31 December 2025 | 3,123 | 35,587 | 38,710
At 31 December 2024 | 5,431 | 47,449 | 52,880

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 1,910 | 3,266
Prepayments | 1,192 | 1,382
Other debtors | 763 | 7,078
| 3,865 | 11,726

6 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Bank loans and overdrafts | 8,363 | 8,363
Trade creditors | 2,717 | 1,498
Other creditors | 1,983 | 1,899
| 13,063 | 11,760
Due after one year |  |
Loans and borrowings | 32,345 | 40,708

HUINS ENT Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | 32,345 | 40,708

7 | Loans and borrowings

| 2025 £ | 2024 £
Non-current loans and borrowings
HP and finance lease liability 1 (over 1 yr) | 32,345 | 40,708

| 2025 £ | 2024 £
Current loans and borrowings
HP and finance lease liability 1 (under 1yr) | 8,363 | 8,363