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Registered number: 03642088 J.D. NEUHAUS LIMITED INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
J.D. NEUHAUS LIMITED CONTENTS
| Page
Director's responsibilities statement | 3
Balance sheet | 4
Notes to the financial statements | 5 - 13
J.D. NEUHAUS LIMITED DIRECTOR'S RESPONSIBILITIES STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2025 The director is responsible for preparing the Director's report and the financial statements in accordance with applicable law and regulations. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to: ∙select suitable accounting policies for the company's financial statements and then apply them consistently; ∙make judgments and accounting estimates that are reasonable and prudent; ∙state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;and ∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and to enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Page 3
J.D. NEUHAUS LIMITED REGISTERED NUMBER: 03642088 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 16,721 |  | 21,972
|  |  | 16,721 |  | 21,972
Current assets |  |  |  |  |
Stocks | 5 | 348,943 |  | 628,728 |
Debtors: amounts falling due within one year | 6 | 541,462 |  | 1,375,555 |
Cash at bank and in hand | 7 | 128,597 |  | 109,333 |
|  | 1,019,002 |  | 2,113,616 |
Creditors: amounts falling due within one year | 8 | (422,352) |  | (1,247,424) |
Net current assets |  |  | 596,650 |  | 866,192
Total assets less current liabilities |  |  | 613,371 |  | 888,164
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (2,529) |  | (4,262) |
|  |  | (2,529) |  | (4,262)
Net assets |  |  | 610,842 |  | 883,902
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 55,000 |  | 55,000
Profit and loss account |  |  | 555,842 |  | 828,902
|  |  | 610,842 |  | 883,902
The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
S J Walker
Director
Date: 13 July 2026
The notes on pages 5 to 13 form part of these financial statements. Page 4
J.D. NEUHAUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
J. D. Neuhaus Limited is a limited liability company incorporated in Engalnd and Wales. The registered office is Black Country House, Rounds Green Road, Oldbury, West Midlands, B69 2DG. The principal activity of the company was the supply of pneumatic hoists and crane systems. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies.
| 2.2 | Going concern
The director, having made due and careful enquiry, is of the opinion that the company has adequate working capital to execute its operations over the 12 months from the date of approval of these financial statements. The director, therefore, has made an informed judgement, at the time of approving the financial statements, that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. This assessment is based on the understanding that the company and the wider group will continue to trade profitably. Management also considered possible downside scenarios and concluded that there are adequate reserves in place to meet its obligations as they fall due. As a result, the director has continued to adopt the going concern basis of accounting in preparing the annual financial statements.
| 2.3 | Operating leases: the company as lessor
Rental income from operating leases is credited to profit or loss on a straight-line basis over the lease term. Page 5
J.D. NEUHAUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 6
J.D. NEUHAUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Revenue
Revenue 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. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the company has transferred the significant risks and rewards of ownership to the buyer; ∙the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. The amount of profit attributable to the stage of completion of a long term contract is recognised when the outcome of the contract can be foreseen with reasonable certainty. Revenue for such contracts is stated at the cost appropriate to their stage of completion plus attributable profits, less amounts recognised in previous years. Provisions are made for losses as soon as they are foreseen.
| 2.6 | Interest income
Interest income is recognised in the Statement of comprehensive income using the effective interest method.
| 2.7 | Finance costs
Finance costs are charged to the Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.8 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 7
J.D. NEUHAUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.9 | Pensions
Defined contribution pension plan The company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in the Statement of comprehensive income 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.
| 2.10 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss 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 balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met; and ∙Where they relate to timing differences in respect of interests in subsidiaries, associates, branches and joint ventures and the company can control the reversal of the timing differences and such reversal is not considered probable in the foreseeable future. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 8
J.D. NEUHAUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.11 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less 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. Investment property rented to other group entities and accounted for under the cost model is stated at historical cost less accumulated depreciation and any accumulated impairment losses. 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. The company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefits to the company. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to profit or loss during the period in which they are incurred. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Leasehold property improvements | - | 20% straight line
|  |  |  | Plant & machinery | - | 10% straight line
|  |  |  | Fixtures & fittings | - | 20% 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 disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.12 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.13 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 9
J.D. NEUHAUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.14 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.15 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.16 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.17 | Dividends
Equity dividends are recognised when they become legally payable.
3. | Employees
| The average monthly number of employees, including the director, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Employees | 8 | 9
Page 10
J.D. NEUHAUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Leasehold property improvements | Plant & machinery | Fixtures & fittings | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 January 2025 | 6,787 | 50,954 | 12,449 | 70,190
| Additions | - | - | 1,911 | 1,911
| Disposals | - | - | (751) | (751)
| At 31 December 2025 | 6,787 | 50,954 | 13,609 | 71,350
| Depreciation |  |  |  |
| At 1 January 2025 | 5,484 | 35,530 | 7,204 | 48,218
| Charge for the year on owned assets | 970 | 3,765 | 2,264 | 6,999
| Disposals | - | - | (588) | (588)
| At 31 December 2025 | 6,454 | 39,295 | 8,880 | 54,629
| Net book value |  |  |  |
| At 31 December 2025 | 333 | 11,659 | 4,729 | 16,721
| At 31 December 2024 | 1,303 | 15,424 | 5,245 | 21,972
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Work in progress | 39,068 | 164,096
| Finished goods and goods for resale | 309,875 | 464,632
|  | 348,943 | 628,728
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 427,778 | 1,342,910
| Amounts owed by group undertakings | 95,481 | -
| Other debtors | 86 | -
| Prepayments and accrued income | 18,117 | 32,645
|  | 541,462 | 1,375,555
Page 11
J.D. NEUHAUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 128,597 | 109,333
| Less: bank overdrafts | (3,310) | (107,758)
|  | 125,287 | 1,575
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 3,310 | 107,758
| Trade creditors | 37,446 | 162,165
| Amounts owed to group undertakings | 63,516 | 636,575
| Corporation tax | 19,508 | 119,026
| Other taxation and social security | 35,366 | 64,861
| Other creditors | 2,350 | 3,657
| Accruals and deferred income | 260,856 | 153,382
|  | 422,352 | 1,247,424
| The bank holds a security on the assets of the company by way of fixed and floating charges. Amounts owed to group undertakings are interest free and repayable on demand.
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 55,000 (2024 - 55,000) Ordinary shares of £1.00 each | 55,000 | 55,000
10. | Pension commitments
The company contributes to a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund. Contributions paid in the year amounted to £24,359 (2024 - £34,137). Contributions still payable to the fund at 31 December 2025 was £2,350 (2024 - £nil).
11. | Commitments under operating leases
At 31 December 2025, the company had future minimum lease payments under non-cancellable operating leases of £12,510 (2024 - £23,320). Page 12
J.D. NEUHAUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
12. | Related party transactions
| The company has taken advantage of the exemption given by section 1AC.35 of Financial Reporting Standard 102 which allows exemption from disclosure of related party transactions within the group on the basis that the company is a wholly owned subsidiary.
13. | Controlling party
The company considered by the directors to be the ultimate parent undertaking and controlling party is J.D. Neuhaus GmbH & Co KG, which is incorporated in Germany. The financial statements of J.D. Neuhaus GmbH & Co KG are available from J.D. Neuhaus Verwaltungs GmbH, Sitz Witten, Eingetragen: AG Bochum HRB 8715, Geschaftsfuhrer, Germany. The ultimate controlling party is Wilfried Neuhaus Gallade.
14. | Auditors' information
The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 14 July 2026 by Graeme Penman (Senior statutory auditor) on behalf of AAB Audit & Accountancy Limited.
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