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COMPANY REGISTRATION NUMBER: 08295755

HD Precision Engineering Limited

Filleted Unaudited Abridged Financial Statements

30 November 2025

HD Precision Engineering Limited

Abridged Financial Statements

Year Ended 30 November 2025

Contents | Pages

Officers and professional advisers | 1

Abridged statement of financial position | 2 to 3

Notes to the abridged financial statements | 4 to 7

HD Precision Engineering Limited

Officers and Professional Advisers

The board of directors | Mr E C Hunter-Dodds
| Mr R A Hunter-Dodds
| Mrs D Hunter-Dodds

Registered office | Unit 2 263 Oilmills Road
| Ramsey Mereside
| Huntingdon
| Cambridgeshire
| England
| PE26 2TT

Accountants | SR Howell & Co
| Chartered Certified Accountants
| 88 High Street
| Ramsey
| Huntingdon
| Cambs
| PE26 1BS

HD Precision Engineering Limited

Abridged Statement of Financial Position

30 November 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 440,024 | 526,147

Current assets

Stocks | 59,128 | 22,056
Debtors | 622,322 | 792,211
Cash at bank and in hand | 157,744 | 191,754
| --------- | ------------
| 839,194 | 1,006,021

Creditors: amounts falling due within one year | 93,954 | 178,849
| --------- | ------------
Net current assets | 745,240 | 827,172
| ------------ | ------------
Total assets less current liabilities | 1,185,264 | 1,353,319

Creditors: amounts falling due after more than one year | 133,856 | 176,384

Provisions | 118,322 | 64,235
| ------------ | ------------
Net assets | 933,086 | 1,112,700
| ------------ | ------------

Capital and reserves

Called up share capital | 8 | 4
Profit and loss account | 933,078 | 1,112,696
| --------- | ------------
Shareholders funds | 933,086 | 1,112,700
| --------- | ------------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the year ending 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

HD Precision Engineering Limited

Abridged Statement of Financial Position (continued)

30 November 2025
These abridged financial statements were approved by the board of directors and authorised for issue on 23 July 2026 , and are signed on behalf of the board by:

Mr E C Hunter-Dodds | Mr R A Hunter-Dodds
Director | Director

Company registration number: 08295755

HD Precision Engineering Limited

Notes to the Abridged Financial Statements

Year Ended 30 November 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 2 263 Oilmills Road, Ramsey Mereside, Huntingdon, Cambridgeshire, PE26 2TT, England.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Short leasehold property | - | 20% straight line
| Plant and machinery | - | 25% reducing balance
| Motor vehicles | - | 25% reducing balance
| Equipment | - | 25% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the abridged statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the abridged statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 12 (2024: 12 ).
5. Tangible assets

| £
Cost |
At 1 December 2024 | 1,461,724
Additions | 104,547
Disposals | ( 67,281)
| ------------
At 30 November 2025 | 1,498,990
| ------------
Depreciation |
At 1 December 2024 | 935,577
Charge for the year | 163,306
Disposals | ( 39,917)
| ------------
At 30 November 2025 | 1,058,966
| ------------
Carrying amount |
At 30 November 2025 | 440,024
| ------------
At 30 November 2024 | 526,147
| ------------

6. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the directors | Balance outstanding
|  | £ | £ | £
| Three directors | 45,186 | ( 6,508) | 38,678
|  | -------- | ------- | --------

| 2024
|  | Balance brought forward | Advances/ (credits) to the directors | Balance outstanding
|  | £ | £ | £
| Three directors | 83,375 | ( 38,189) | 45,186
|  | -------- | -------- | --------

7. Related party transactions
Two of the directors are also directors of HD Properties Ramsey Ltd. Included in other debtors are amounts owed by HD Properties Ramsey Ltd of £372,139 (2024 - £370,766).