Company registration number 03143143 (England and Wales)
J.Heebink (Manchester) Limited
Financial Statements
For the year ended 31 December 2025
J.Heebink (Manchester) Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 7
J.Heebink (Manchester) Limited
Statement Of Financial Position
As at 31 December 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
276,750
215,250
Current assets
Debtors
4
1,095,121
780,534
Cash at bank and in hand
90,859
236,462
1,185,980
1,016,996
Creditors: amounts falling due within one year
5
(234,621)
(87,296)
Net current assets
951,359
929,700
Total assets less current liabilities
1,228,109
1,144,950
Provisions for liabilities
(67,940)
(53,810)
Net assets
1,160,169
1,091,140
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
1,160,167
1,091,138
Total equity
1,160,169
1,091,140

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 April 2026 and are signed on its behalf by:
Mr P Van Lier
Director
Company registration number 03143143 (England and Wales)
J.Heebink (Manchester) Limited
Notes to the Financial Statements
For the year ended 31 December 2025
- 2 -
1
Accounting policies
Company information

J.Heebink (Manchester) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 9 Clarence Avenue Westpoint, Enterprise Park Trafford Park, Manchester, M17 1QS.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group.

The financial statements of the company are consolidated in the financial statements of CH Management B.V. These consolidated financial statements are available from its registered office, Kruisboog 46, 3905TG, Veenendaal, Utrecht, Netherlands.

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

1.2
Prior period error

During the year, a prior year error relating to the presentation of forklift sales transactions. In the prior period, turnover and cost of sales were each overstated by equal amounts due to the incorrect recording of these transactions. The error had no impact on gross profit, operating profit, profit before taxation. profit for the financial year, net assets or cash flows. Comparative amounts have been restated accordingly to reduce both turnover and cost of sales.

1.3
Turnover

Turnover represents amounts receivable for good and services and is stated net of VAT and trade discounts.

It is recognised when the risks and rewards of ownership are transferred to the customer, it is probable that the economic benefits associated with the transaction will flow to the entity and the amount can be measured reliably.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on despatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

J.Heebink (Manchester) Limited
Notes to the Financial Statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 3 -

Revenue from contracts for the provision of freight services is recognised at completion of the service.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
10% Straight Line

Assets in the course of construction are not depreciated.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

J.Heebink (Manchester) Limited
Notes to the Financial Statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

J.Heebink (Manchester) Limited
Notes to the Financial Statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 5 -
1.10
Employee benefits

Short term employee benefits, including holiday pay are recognised as an expense in the period in which they are incurred.

1.11
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.

1.12
Leases

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

1.13
Foreign exchange

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.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
10
9
J.Heebink (Manchester) Limited
Notes to the Financial Statements (continued)
For the year ended 31 December 2025
- 6 -
3
Tangible fixed assets
Leasehold improvements
£
Cost
At 1 January 2025
215,250
Additions
92,250
At 31 December 2025
307,500
Depreciation and impairment
At 1 January 2025
-
0
Depreciation charged in the year
30,750
At 31 December 2025
30,750
Carrying amount
At 31 December 2025
276,750
At 31 December 2024
215,250
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
561,911
410,318
Amounts owed by group undertakings
209,333
136,265
Other debtors
323,877
233,951
1,095,121
780,534
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
70,705
53,851
Corporation tax
7,526
-
0
Other creditors
156,390
33,445
234,621
87,296

A legal charge dated 24 February 2022 exists with ABN AMRO Bank N.V., UK Branch, having a fixed charge over all assets, property and undertaking of the company. The bank is a guarantor for HMRC duty deferment.

J.Heebink (Manchester) Limited
Notes to the Financial Statements (continued)
For the year ended 31 December 2025
- 7 -
6
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Christopher Abbott FCA
Statutory Auditor:
DJH Audit Limited
Date of audit report:
9 June 2026
7
Capital commitments

Amounts contracted for but not provided in the financial statements:

2025
2024
£
£
Acquisition of tangible fixed assets
-
92,250
8
Parent company

J.Heebink (Manchester) Limited is a subsidiary of ultimate parent company CH Management B.V., a company registered in the Netherlands who produce consolidated financial statements for the group. The registered office address is Kruisboog 46, 3905TG, Veenendaal, Utrecht, Netherlands. This is the smallest and largest group into which the financial statements are consolidated.

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