Haver & Boecker United Kingdom Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 01882428 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

HAVER & BOECKER UNITED KINGDOM LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr B L Pagenkemper

REGISTERED OFFICE:

24 Invincible Road

Farnborough

Hampshire

GU14 7QU

REGISTERED NUMBER:

01882428 (England and Wales)

AUDITORS:

Bullimores LLP

Statutory Auditor & Chartered Accountants

Old Printers Yard

156 South Street

Dorking

Surrey

RH4 2HF

FIXED ASSETS

Tangible assets

4

131,317

167,857

CURRENT ASSETS

Stocks

54,408

65,265

Debtors

5

194,682

288,588

Cash at bank and in hand

138,889

53,895

387,979

407,748

CREDITORS

Amounts falling due within one year

6

156,654

121,358

NET CURRENT ASSETS

231,325

286,390

TOTAL ASSETS LESS CURRENT
LIABILITIES

362,642

454,247

CREDITORS

Amounts falling due after more than one year

7

-

(19,100

)

PROVISIONS FOR LIABILITIES

9

(6,958

)

(6,958

)

NET ASSETS

355,684

428,189

CAPITAL AND RESERVES

Called up share capital

100,000

Retained earnings

255,684

328,189

SHAREHOLDERS' FUNDS

355,684

428,189

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 March 2026 and were signed by:

Mr B L Pagenkemper - Director

1.	STATUTORY INFORMATION

Haver & Boecker United Kingdom Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover consists of income derived from the normal operating activities of the company during the year, net of discounts, retentions and VAT.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

10% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

25% on cost and over the term of the lease

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Assets leased under contract hire or operating leases are not capitalised in the balance sheet. Instead the lease payments are charged to the profit and loss account in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 January 2025

3,000

372,146

375,146

Additions

-

3,175

At 31 December 2025

3,000

375,321

378,321

DEPRECIATION

At 1 January 2025

3,000

204,289

207,289

Charge for year

-

39,715

At 31 December 2025

3,000

244,004

247,004

NET BOOK VALUE

At 31 December 2025

-

131,317

At 31 December 2024

-

167,857

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

48,999

DEPRECIATION

At 1 January 2025

30,627

Charge for year

12,252

At 31 December 2025

42,879

NET BOOK VALUE

At 31 December 2025

6,120

At 31 December 2024

18,372

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

117,494

165,201

Amounts owed by group undertakings

35,912

80,976

Other debtors

41,276

42,411

194,682

288,588

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Hire purchase contracts

19,100

5,614

Trade creditors

9,339

31,023

Amounts owed to group undertakings

36,219

1,948

Taxation and social security

30,953

56,612

Other creditors

61,043

26,161

156,654

121,358

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Hire purchase contracts

-

19,100

8.	SECURED DEBTS

The company has a bank overdraft and commercial card facility that is secured by a fixed and floating charge over the assets of the company.

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

Accelerated capital allowances

6,958

Deferred

tax

£

Balance at 1 January 2025

6,958

Balance at 31 December 2025

6,958

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Nicholas Boot FCA (Senior Statutory Auditor)

On behalf of Bullimores LLP

11.	OTHER FINANCIAL COMMITMENTS

At 31/12/2025

Property

Vehicle leasing

Total

Due less than 1 year

47,000

36,563

83,563

Due 1-5 years

94,000

34,453

128,453

Due more than 5 years

-

Total commitments

141,000

71,016

212,016

At 31/12/2024

Property

Vehicle leasing

Total

Due less than 1 year

36,250

14,101

50,351

Due 1-5 years

145,000

14,695

159,695

Due more than 5 years

-

Total commitments

181,250

28,796

210,046

12.	RELATED PARTY DISCLOSURES

During the year the company had the following transactions with group companies

2025

2024

£

Sales and Commissions earned

Haver & Boecker OHG

648,593

569,745

Behn & Bates Maschinenfabrik

-

Aventus GmbH

22,811

6,995

Haver France S.A.R.L.

-

Haver Service Benelux

-

5,145

Haver Niagara GmbH

81,246

17,588

Haver Middle East FZE

-

Purchases

Haver & Boecker OHG

420,046

238,967

Behn & Bates Maschinenfabrik

-

Haver & Boecker Holding GmbH

37,271

32,414

Haver & Boecker Latinamericana

-

Haver & Boecker Iberica

-

Net amounts owed by group companies

Haver & Boecker OHG

22,432

57,438

Behn & Bates Maschinenfabrik

-

Aventus GmbH

13,480

5,950

Haver France S.A.R.L.

-

Haver Niagara GmbH

-

17,588

Net amounts owed to group companies

Haver & Boeker OHG

-

Behn & Bates Maschinenfabrik

-

Haver Holdings GmbH

36,219

1,948

Haver Polska SP.ZO.O.

-

No dividends have been paid in the year.

13.	FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

14.	POST BALANCE SHEET EVENTS

There have been no significant post balance sheet events.

15.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Haver & Boecker OHG.

Haver & Boecker OHG (incorporated in Germany) held 100% of the voting share capital for all of the year and is considered to be the parent and ultimate controlling party. The results and financial performance of Haver & Boecker United Kingdom are consolidated within the group accounts of the parent.

Haver & Boecker OHG

Carl-Haver-Platz 3

59302 Oelde

Germany