REGISTERED NUMBER: 02863960 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

HENDERSON ENGINEERING (NORTH EAST) LTD

Page

Company Information

1

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Thomas Keith Henderson

Christine Henderson

Keith Henderson

Karen Robson

SECRETARY:

Karen Robson

REGISTERED OFFICE:

Lawrence House

James Nicolson Link

Clifton Moor

York

North Yorkshire

YO30 4WG

BUSINESS ADDRESS:

Hendersons Engineering (North East) Ltd

Vickers Close

Preston Farm Industrial Estate

Stockton on Tees

Cleveland

TS18 3TD

REGISTERED NUMBER:

02863960 (England and Wales)

ACCOUNTANTS:

Walter Dawson & Son

Chartered Accountants

Lawrence House

James Nicolson Link

Clifton Moor

York

North Yorkshire

YO30 4WG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

672

-

672

-

CURRENT ASSETS

Stocks

33,195

42,718

Debtors

6

666,916

663,264

Cash at bank

103

101

700,214

706,083

CREDITORS

Amounts falling due within one year

7

390,574

332,588

NET CURRENT ASSETS

309,640

373,495

TOTAL ASSETS LESS CURRENT LIABILITIES

310,312

373,495

CREDITORS

Amounts falling due after more than one year

8

-

5,004

NET ASSETS

310,312

368,491

CAPITAL AND RESERVES

Called up share capital

100

100

Profit and loss account

310,212

368,391

SHAREHOLDERS' FUNDS

310,312

368,491

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 March 2026 and were signed on its behalf by:

Keith Henderson - Director

1.	STATUTORY INFORMATION

Henderson Engineering (North East) 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill has been amortised evenly over its estimated useful life of 5 years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer Equipment

-

25% on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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

There is no provision for deferred tax as there are no fixed assets held by the company.

Leasing commitments

Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the leases. The benefits of lease incentives are recognized in the profit and loss account over the lease period on a straight line basis.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Income recognition

Income is recognised when goods and services have been delivered to customers such that the risks and rewards of ownership have transferred to them.

Finance cost of debt

The finance costs of debt, including interest and issue costs, are allocate to each period over the term of the debt and charged to the profit and loss account at a constant rate on the outstanding amount.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 21 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

50,000

AMORTISATION

At 1 January 2025

and 31 December 2025

50,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Computer

Equipment

£

COST

Additions

872

At 31 December 2025

872

DEPRECIATION

Charge for year

200

At 31 December 2025

200

NET BOOK VALUE

At 31 December 2025

672

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

173,624

171,108

Amounts owed by group undertakings

493,292

492,156

666,916

663,264

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

228,567

127,895

Trade creditors

79,930

65,357

Tax

19,727

47,750

Social security and other taxes

12,272

11,139

VAT

36,180

59,811

Accrued income and expenses

10,615

9,887

Other creditors

3,283

10,749

390,574

332,588

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

5,004

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdrafts

223,567

117,899

Bank loans

5,000

15,000

228,567

132,899

The bank has a charge over the group's freehold property together with a fixed and floating charge over the assets of the company.

Th other loan of £5,000 (2024: £15,000) is a Government guaranteed loan.

10.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the pension scheme are held separately from those of the company in an independently administered fund. The pension cost represents contributions payable by the company to the fund and amounted to £9,824 (2024: £21,860). Contributions totalling £1,595 (2024: £952) were payable to the fund at the year end and are included in creditors.