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core:Vehicles 2025-01-01 2025-12-31 02790879 core:FurnitureFittings 2025-01-01 2025-12-31 02790879 core:OfficeEquipment 2025-01-01 2025-12-31 02790879 core:NetGoodwill 2025-01-01 2025-12-31 02790879 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 02790879 core:ListedExchangeTraded 2025-01-01 2025-12-31 02790879 core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 02790879 core:MoreThanFiveYears 2025-01-01 2025-12-31 02790879 core:Non-currentFinancialInstruments 2025-12-31 02790879 core:Non-currentFinancialInstruments 2024-12-31 02790879 dpl:CostSales 2025-01-01 2025-12-31 02790879 dpl:DistributionCosts 2025-01-01 2025-12-31 02790879 core:LandBuildings 2025-01-01 2025-12-31 02790879 core:PlantMachinery 2025-01-01 2025-12-31 02790879 core:Vehicles 2025-01-01 2025-12-31 02790879 core:FurnitureFittings 2025-01-01 2025-12-31 02790879 core:OfficeEquipment 2025-01-01 2025-12-31 02790879 dpl:AdministrativeExpenses 2025-01-01 2025-12-31 02790879 core:NetGoodwill 2025-01-01 2025-12-31 02790879 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 02790879 dpl:GroupUndertakings 2025-01-01 2025-12-31 02790879 dpl:ParticipatingInterests 2025-01-01 2025-12-31 02790879 dpl:GroupUndertakings core:ListedExchangeTraded 2025-01-01 2025-12-31 02790879 core:ListedExchangeTraded 2025-01-01 2025-12-31 02790879 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 02790879 core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 02790879 dpl:CostSales 2024-01-01 2024-12-31 02790879 dpl:DistributionCosts 2024-01-01 2024-12-31 02790879 core:LandBuildings 2024-01-01 2024-12-31 02790879 core:PlantMachinery 2024-01-01 2024-12-31 02790879 core:Vehicles 2024-01-01 2024-12-31 02790879 core:FurnitureFittings 2024-01-01 2024-12-31 02790879 core:OfficeEquipment 2024-01-01 2024-12-31 02790879 dpl:AdministrativeExpenses 2024-01-01 2024-12-31 02790879 core:NetGoodwill 2024-01-01 2024-12-31 02790879 core:IntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-31 02790879 dpl:GroupUndertakings 2024-01-01 2024-12-31 02790879 dpl:ParticipatingInterests 2024-01-01 2024-12-31 02790879 dpl:GroupUndertakings core:ListedExchangeTraded 2024-01-01 2024-12-31 02790879 core:ListedExchangeTraded 2024-01-01 2024-12-31 02790879 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 02790879 core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 02790879 core:NetGoodwill 2025-12-31 02790879 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 02790879 core:LandBuildings 2025-12-31 02790879 core:PlantMachinery 2025-12-31 02790879 core:Vehicles 2025-12-31 02790879 core:FurnitureFittings 2025-12-31 02790879 core:OfficeEquipment 2025-12-31 02790879 core:AfterOneYear 2025-12-31 02790879 core:WithinOneYear 2025-12-31 02790879 core:ListedExchangeTraded 2025-12-31 02790879 core:UnlistedNon-exchangeTraded 2025-12-31 02790879 core:ShareCapital 2025-12-31 02790879 core:SharePremium 2025-12-31 02790879 core:RevaluationReserve 2025-12-31 02790879 core:OtherReservesSubtotal 2025-12-31 02790879 core:RetainedEarningsAccumulatedLosses 2025-12-31 02790879 core:NetGoodwill 2024-12-31 02790879 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 02790879 core:LandBuildings 2024-12-31 02790879 core:PlantMachinery 2024-12-31 02790879 core:Vehicles 2024-12-31 02790879 core:FurnitureFittings 2024-12-31 02790879 core:OfficeEquipment 2024-12-31 02790879 core:AfterOneYear 2024-12-31 02790879 core:WithinOneYear 2024-12-31 02790879 core:ListedExchangeTraded 2024-12-31 02790879 core:UnlistedNon-exchangeTraded 2024-12-31 02790879 core:ShareCapital 2024-12-31 02790879 core:SharePremium 2024-12-31 02790879 core:RevaluationReserve 2024-12-31 02790879 core:OtherReservesSubtotal 2024-12-31 02790879 core:RetainedEarningsAccumulatedLosses 2024-12-31 02790879 core:NetGoodwill 2023-12-31 02790879 core:IntangibleAssetsOtherThanGoodwill 2023-12-31 02790879 core:LandBuildings 2023-12-31 02790879 core:PlantMachinery 2023-12-31 02790879 core:Vehicles 2023-12-31 02790879 core:FurnitureFittings 2023-12-31 02790879 core:OfficeEquipment 2023-12-31 02790879 core:AfterOneYear 2023-12-31 02790879 core:WithinOneYear 2023-12-31 02790879 core:ListedExchangeTraded 2023-12-31 02790879 core:UnlistedNon-exchangeTraded 2023-12-31 02790879 core:ShareCapital 2023-12-31 02790879 core:SharePremium 2023-12-31 02790879 core:RevaluationReserve 2023-12-31 02790879 core:OtherReservesSubtotal 2023-12-31 02790879 core:RetainedEarningsAccumulatedLosses 2023-12-31 02790879 core:AfterOneYear 2025-01-01 2025-12-31 02790879 core:WithinOneYear 2025-01-01 2025-12-31 02790879 core:Non-currentFinancialInstruments core:CostValuation 2025-01-01 2025-12-31 02790879 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-01-01 2025-12-31 02790879 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-01-01 2025-12-31 02790879 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-01-01 2025-12-31 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2025-12-31 02790879 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-12-31 02790879 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-12-31 02790879 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-12-31 02790879 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-12-31 02790879 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-12-31 02790879 core:Non-currentFinancialInstruments core:CostValuation 2024-12-31 02790879 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-12-31 02790879 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-12-31 02790879 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-12-31 02790879 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HABICO LIMITED

Registered Number
02790879
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

HABICO LIMITED
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | Rachel Boxall
| Sarah Boxall
| Georgina Matthias

Company Secretary | BOXALL, Rachel Victoria

Registered Address | Tong Road Industrial Estate
| Amberley Road
| Leeds
| LS12 4BD

Registered Number | 02790879 (England and Wales)

HABICO LIMITED
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 479,861 |  |  |  | 669,694
|  |  |  | 479,861 |  |  |  | 669,694
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 1,184,340 |  |  |  | 1,094,923 |  |
Debtors |  | 345,879 |  |  |  | 352,172 |  |
Cash at bank and on hand |  | 458,401 |  |  |  | 780,345 |  |
|  | 1,988,620 |  |  |  | 2,227,440 |  |
Creditors amounts falling due within one year | 5 | (217,398) |  |  |  | (200,069) |  |
Net current assets (liabilities) |  |  |  | 1,771,222 |  |  |  | 2,027,371
Total assets less current liabilities |  |  |  | 2,251,083 |  |  |  | 2,697,065
Net assets |  |  |  | 2,251,083 |  |  |  | 2,697,065
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 71,000 |  |  |  | 81,000
Profit and loss account |  |  |  | 2,180,083 |  |  |  | 2,616,065
Shareholders' funds |  |  |  | 2,251,083 |  |  |  | 2,697,065

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 4 March 2026, and are signed on its behalf by:
Georgina Matthias Director Registered Company No. 02790879

HABICO LIMITED
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| 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 values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations 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 if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 22 |  | 26

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Vehicles |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 25 | 890,720 |  | 77,509 |  | 517,350 |  | 1,485,579
| Additions | - |  | - |  | 1,965 |  | 1,965
| Disposals | (152,088) |  | - |  | - |  | (152,088)
| At 31 December 25 | 738,632 |  | 77,509 |  | 519,315 |  | 1,335,456
| Depreciation and impairment
| At 01 January 25 | 300,624 |  | 463,749 |  | 51,512 |  | 815,885
| Charge for year | 14,556 |  | 9,758 |  | 15,396 |  | 39,710
| At 31 December 25 | 315,180 |  | 473,507 |  | 66,908 |  | 855,595
| Net book value
| At 31 December 25 | 423,452 |  | (395,998) |  | 452,407 |  | 479,861
| At 31 December 24 | 590,096 |  | (386,240) |  | 465,838 |  | 669,694

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 1,184,340 |  | 1,094,923
| Total | 1,184,340 |  | 1,094,923

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 40,561 |  | 4,532
| Taxation and social security | 176,837 |  | 183,406
| Accrued liabilities and deferred income | - |  | 12,131
| Total | 217,398 |  | 200,069