REGISTERED NUMBER: 07931046 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

HWH ENGINEERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S H Hayes

R J Hayes

Mrs H S Hayes

Mrs J L Peacock

Mrs C E Willetts

SECRETARY:

S H Hayes

REGISTERED OFFICE:

Unit A1

Draycott Business Park

Cam

Dursley

Gloucestershire

GL11 5DQ

REGISTERED NUMBER:

07931046 (England and Wales)

ACCOUNTANTS:

Blackthorns

Chartered Accountants

Admiral House

Waterfront East

Brierley Hill

West Midlands

DY5 1XG

FIXED ASSETS

Tangible assets

4

68,092

80,561

Investments

5

640,219

640,219

708,311

720,780

CURRENT ASSETS

Debtors

6

77,112

242,834

Cash at bank

9,276

9,903

86,388

252,737

CREDITORS

Amounts falling due within one year

7

111,418

269,877

NET CURRENT LIABILITIES

(25,030

)

(17,140

)

TOTAL ASSETS LESS CURRENT LIABILITIES

683,281

703,640

CREDITORS

Amounts falling due after more than one year

8

(23,920

)

(32,033

)

PROVISIONS FOR LIABILITIES

(8,000

)

(9,500

)

NET ASSETS

651,361

662,107

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

651,261

662,007

651,361

662,107

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by:

R J Hayes - Director

1.	STATUTORY INFORMATION

HWH Engineering Limited is a private company limited by shares, registered in England and Wales, registered number 07931046. The address of its registered office is Unit A1 Draycott Business Park, Cam, Dursley, Gloucestershire ,GL11 5DQ.

The financial statements are prepared in Sterling (£), which is the functional currency of the company. The financial statements are for the year ended 30 November 2025 (2024: year ended 30 November 2024).

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.

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

Preparation of consolidated financial statements

The financial statements contain information about HWH Engineering Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover comprises amounts receivable for management services provided and rental income receivable from properties sub-let in the year. Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured.

Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Management charge income is recognised in the period in which the management services are provided.

Rental income is recognised for the period to which the rental relates. Rental income is deferred to a future period where it does not relate to the current period.

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined, which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is provided on the following basis:

Fixtures and fittings

- 10% straight line

Computer equipment

- 33% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the profit and loss account.

Investments in subsidiaries

Investments in subsidiaries are measured at cost and reviewed annually for signs of impairment. If an impairment loss is identified, this is recognised immediately in the profit and loss account and the value of the investment is reduced accordingly.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors and amounts owed to and by group undertakings.

All financial assets and liabilities are initially measured at transaction price and subsequently measured at amortised cost.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate of the recoverable amount, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

Taxation

Tax is recognised in the profit and loss account except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the profit and loss account on a straight-line basis over the lease term.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once he contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in the profit and loss account when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

162,532

Additions

16,427

At 30 November 2025

178,959

DEPRECIATION

At 1 December 2024

81,971

Charge for year

28,896

At 30 November 2025

110,867

NET BOOK VALUE

At 30 November 2025

68,092

At 30 November 2024

80,561

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 December 2024

and 30 November 2025

640,219

NET BOOK VALUE

At 30 November 2025

640,219

At 30 November 2024

640,219

The company's investments at the Balance Sheet date in the share capital of companies include the following:

TJW Precision Engineering Limited

Registered office: England & Wales

Nature of business: Supply of components for the aerospace industry

%

Class of shares:

holding

Ordinary

100.00

The Bridge House Stourbridge Limited

Registered office: England & Wales

Nature of business: Pre-primary education and nurseries

%

Class of shares:

holding

Ordinary

100.00

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Amounts owed by group undertakings

41,282

217,335

Other debtors

35,830

25,499

77,112

242,834

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts (see note 9)

8,481

8,481

Trade creditors

15,932

4,909

Amounts owed to group undertakings

40,182

212,416

Taxation and social security

28,391

26,596

Other creditors

18,432

17,475

111,418

269,877

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts (see note 9)

23,920

32,033

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

30.11.25

30.11.24

£

£

Net obligations repayable:

Within one year

8,481

8,481

Between one and five years

23,920

32,033

32,401

40,514

Non-cancellable

operating leases

30.11.25

30.11.24

£

£

Within one year

40,000

40,000

Between one and five years

46,667

86,667

86,667

126,667

10.	SECURED DEBTS

The following secured debts are included within creditors:

30.11.25

30.11.24

£

£

Hire purchase contracts

32,401

40,514

Hire purchase liabilities are secured against the assets acquired.