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Registered number: 06302624 HOEFLON UK- CROWLAND LTD FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
HOEFLON UK- CROWLAND LTD REGISTERED NUMBER: 06302624 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 65,546 |  | -
|  |  | 65,546 |  | -
Current assets |  |  |  |  |
Stocks | 5 | 852,450 |  | 706,869 |
Debtors: amounts falling due within one year | 6 | 47,465 |  | 53,486 |
Cash at bank and in hand |  | 534,356 |  | 264,076 |
|  | 1,434,271 |  | 1,024,431 |
Creditors: amounts falling due within one year | 7 | (504,757) |  | (420,468) |
Net current assets |  |  | 929,514 |  | 603,963
Total assets less current liabilities |  |  | 995,060 |  | 603,963
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | (5,904) |  | - |
|  |  | (5,904) |  | -
Net assets |  |  | 989,156 |  | 603,963
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 1 |  | 1
Profit and loss account |  |  | 989,155 |  | 603,962
|  |  | 989,156 |  | 603,963
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. 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 income and retained earnings 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 on 22 July 2026.
J M Issitt
Director
The notes on pages 3 to 9 form part of these financial statements. Page 1
HOEFLON UK- CROWLAND LTD REGISTERED NUMBER: 06302624 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 Page 2
HOEFLON UK- CROWLAND LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Hoeflon UK-Crowland Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Crease Drove, Crowland, Peterborough, PE6 0BN. 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 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 amounts in these financial statements are rounded to the nearest £. The following principal accounting policies have been applied:
| 2.2 | Going concern
Enter text here regarding going concern basis...
| 2.3 | Revenue
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover 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. The following criteria must also be met before turnover is recognised: Sale of goods Turnover 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 turnover 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 Turnover 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 turnover 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. Page 3
HOEFLON UK- CROWLAND LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.4 | Foreign exchange
Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.
| 2.5 | Pensions
Defined contribution pension plan The Company operates 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 profit or loss 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.
| 2.6 | 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 corporation 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; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. 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 4
HOEFLON UK- CROWLAND LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequentlly measured at cost, 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:
|  |  |  | Plant and machinery | - | 10% | Written down value per annum
|  |  |  | Motor vehicles | - | 25% | Written down value per annum
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.
| 2.8 | Stock
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs that have been incurred in bringing the stocks to their present location and condition. Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.10 | 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.
| 2.11 | 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. Page 5
HOEFLON UK- CROWLAND LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.12 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.
3. | Employees
The average monthly number of employees during the year was 4 (2024 - 2).
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| Additions | 25,450 | 44,608 | 70,058
| At 31 October 2025 | 25,450 | 44,608 | 70,058
| Depreciation |  |  |
| Charge for the year | 795 | 3,717 | 4,512
| At 31 October 2025 | 795 | 3,717 | 4,512
| Net book value |  |  |
| At 31 October 2025 | 24,655 | 40,891 | 65,546
| At 31 October 2024 | - | - | -
Page 6
HOEFLON UK- CROWLAND LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Stock of parts and cranes for resale | 852,450 | 706,869
|  | 852,450 | 706,869
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 47,465 | 40,287
| Amounts owed by group undertakings | - | 13,199
|  | 47,465 | 53,486
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 84,302 | 355,172
| Amounts owed to group undertakings | 249,410 | -
| Corporation tax | 122,494 | 20,138
| Other taxation and social security | - | 45,158
| Other creditors | 351 | -
| Accruals and deferred income | 48,200 | -
|  | 504,757 | 420,468
Page 7
HOEFLON UK- CROWLAND LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
8. | Deferred taxation
|  | 2025
|  | £
| Charged to profit or loss | (5,904)
| At end of year | (5,904)
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (5,904) | -
|  | (5,904) | -
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 ordinary A share of £ 1.00 each | 1 | 1
10. | Related parties transactions
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts due from related parties |  |
| Entities with control, joint control or significant influence over the company | - | 13,199
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts due to related parties |  |
| Entities with control, joint control or significant influence over the company | 14,160 | -
| No interest is charged on the above amounts. The company has taken advantage of the FRS 102 exemption not to disclose transactions with members of a wholly owned group. During the year, purchases totalling £1,160 (2024 : £290) were made from TMC Lifting Supplies, a partnership owned by the company directors. Normal terms of business were applied.
Page 8
HOEFLON UK- CROWLAND LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
11. | Parent company
The company is a subsidiary of Crowland Cranes Limited. The registered office of the parent company is Crease Drove, Crowland, Peterborough, Cambs, PE6 0BN. The ultimate parent company is Crowland Cranes (Holdings) Limited. The registered office of the ultimate parent company is Crease Drove, Crowland, Peterborough, Cambs, PE6 0BN.
12. | Auditors' information
The auditors' report on the financial statements for the year ended 31 October 2025 was unqualified. The audit report was signed on 24 July 2026 by Kerry Hilliard ACA FCCA CTA (Senior Statutory Auditor) on behalf of Price Bailey LLP.
Page 9