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Registration number: 06732446

Hofmann Precision Balancing Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 December 2025

Hofmann Precision Balancing Limited

Contents

Company Information | 1
Director's Report | 2
Accountants' Report | 3
Balance Sheet | 4
Notes to the Unaudited Financial Statements | 5 to 12

Hofmann Precision Balancing Limited

Company Information

Director | Mr Alex James Carter

Registered office | 8 The Courtyard Goldsmith Way Eliot Business Park Nuneaton Warwickshire CV10 7RJ

Accountants | Pattinsons Business Services Limited Unit 8 The Courtyard Goldsmith Way Eliot Business Park Nuneaton Warwickshire CV10 7RJ

Hofmann Precision Balancing Limited

Director's Report for the Year Ended 31 December 2025

The director presents his report and the financial statements for the year ended 31 December 2025.

Director of the company

The director who held office during the year was as follows:

Mr Alex James Carter

Principal activity

The principal activity of the company is sales and servicing of machine tools.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the director on 8 April 2026 and signed on its behalf by:

.........................................
Mr Alex James Carter
Director

Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Hofmann Precision Balancing Limited
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Hofmann Precision Balancing Limited for the year ended 31 December 2025 as set out on pages 4 to 12 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Hofmann Precision Balancing Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Hofmann Precision Balancing Limited and state those matters that we have agreed to state to the Board of Directors of Hofmann Precision Balancing Limited, as a body. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hofmann Precision Balancing Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Hofmann Precision Balancing Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Hofmann Precision Balancing Limited. You consider that Hofmann Precision Balancing Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Hofmann Precision Balancing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Pattinsons Business Services Limited
Unit 8 The Courtyard
Goldsmith Way
Eliot Business Park
Nuneaton
Warwickshire
CV10 7RJ

8 April 2026

Hofmann Precision Balancing Limited

(Registration number: 06732446)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 6 | 18,958 | 28,185
Investments | 7 | 100 | 100
|  | 19,058 | 28,285
Current assets |  |  |
Debtors | 8 | 30,672 | 36,496
Cash at bank and in hand |  | 53,689 | 84,833
|  | 84,361 | 121,329
Creditors: Amounts falling due within one year | 9 | (20,053) | (27,994)
Net current assets |  | 64,308 | 93,335
Total assets less current liabilities |  | 83,366 | 121,620
Creditors: Amounts falling due after more than one year | 9 | (25,000) | (85,000)
Provisions for liabilities |  | (5,024) | (7,469)
Net assets |  | 53,342 | 29,151
Capital and reserves |  |  |
Called up share capital | 11 | 30,010 | 30,010
Retained earnings |  | 23,332 | (859)
Shareholders' funds |  | 53,342 | 29,151

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.

Director's 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 director acknowledges his 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 8 April 2026

......................................... Mr Alex James Carter Director

Hofmann Precision Balancing Limited

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:
8 The Courtyard Goldsmith Way
Eliot Business Park
Nuneaton
Warwickshire
CV10 7RJ

These financial statements were authorised for issue by the director on 8 April 2026.

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 current and deferred 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.

Hofmann Precision Balancing Limited

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

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
Fixtures and fittings | 15% Reducing balance method
Office equipment | 33% Reducing balance method
Plant and machinery | 15% Straight line method

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 10 years straight line

Hofmann Precision Balancing Limited

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

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

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.

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.

Hofmann Precision Balancing Limited

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

Dividends

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

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks, other third parties and loans to related parties.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 2).

4 | Profit before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 9,227 | 22,331
Amortisation expense | - | 16,167

Hofmann Precision Balancing Limited

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

5 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 January 2025 | 201,939 | 201,939
At 31 December 2025 | 201,939 | 201,939
Amortisation
At 1 January 2025 | 201,939 | 201,939
At 31 December 2025 | 201,939 | 201,939
Carrying amount
At 31 December 2025 | - | -

6 | Tangible assets

| Furniture, fittings and equipment £ | Plant and machinery £ | Total £
Cost or valuation
At 1 January 2025 | 18,927 | 225,780 | 244,707
At 31 December 2025 | 18,927 | 225,780 | 244,707
Depreciation
At 1 January 2025 | 17,193 | 199,329 | 216,522
Charge for the year | 284 | 8,943 | 9,227
At 31 December 2025 | 17,477 | 208,272 | 225,749
Carrying amount
At 31 December 2025 | 1,450 | 17,508 | 18,958
At 31 December 2024 | 1,734 | 26,451 | 28,185

Hofmann Precision Balancing Limited

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

7 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 100 | 100

Subsidiaries | £
Cost or valuation
At 1 January 2025 | 100
Provision
Carrying amount
At 31 December 2025 | 100
At 31 December 2024 | 100

Details of undertakings

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Coventry Balancing Services Ltd | 8 The Courtyard, Goldsmith Way, Eliot Business Park Nuneaton, Warwickshire, CV10 7RJ United Kingdom | Ordinary | 0% | 100%

Subsidiary undertakings
Coventry Balancing Services Ltd The principal activity of Coventry Balancing Services Ltd is that of a dormant company.

Hofmann Precision Balancing Limited

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

8 | Debtors

| 2025 £ | 2024 £
Trade debtors | 22,298 | 27,691
Prepayments | 1,687 | 3,805
Other debtors | 6,687 | 5,000
| 30,672 | 36,496

9 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 252 | 2,767
Taxation and social security |  | 19,449 | 26,144
Other creditors |  | 352 | (917)
|  | 20,053 | 27,994

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 10 | 25,000 | 85,000

10 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 25,000 | 85,000

Hofmann Precision Balancing Limited

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

11 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 30,000 | 30,000 | 30,000 | 30,000
Ordinary A shares of £1 each | 10 | 10 | 10 | 10
| 30,010 | 30,010 | 30,010 | 30,010

12 | Related party transactions

Transactions with the director

2025 | At 1 January 2025 £ | Advances to director £ | Repayments by director £ | At 31 December 2025 £
Loan to director | - | 36,316 | (31,316) | 5,000

2024 | At 1 January 2024 £ | Advances to director £ | Repayments by director £ | At 31 December 2024 £
Loan to director | 170 | 145 | (315) | -