REGISTERED NUMBER: 02157369 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

OVERHEAD LINE FITTINGS (U.K.) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Arthur William Henton

Mrs Karen Lesley Henton

Aaron G T Henton

Miss Emily Harriet Henton

REGISTERED OFFICE:

Wood Lane

Norton-Juxta-Twycross

Twycross

Atherstone

Warwickshire

CV9 3QB

REGISTERED NUMBER:

02157369 (England and Wales)

ACCOUNTANTS:

John M Taylor & Co

Chartered Accountants

9 Glasgow Road

PAISLEY

Renfrewshire

PA1 3QS

FIXED ASSETS

266,028

Tangible assets

5

376,892

CURRENT ASSETS

1,457,361

Stocks

6

1,641,930

371,533

Debtors

7

240,782

491,106

Cash at bank and in hand

740,538

2,320,000

2,623,250

CREDITORS

730,514

Amounts falling due within one year

8

942,640

1,589,486

NET CURRENT ASSETS

1,680,610

1,855,514

TOTAL ASSETS LESS CURRENT LIABILITIES

2,057,502

CREDITORS

(6,671

)

Amounts falling due after more than one year

9

-

(60,480

)

PROVISIONS FOR LIABILITIES

10

(77,412

)

1,788,363

NET ASSETS

1,980,090

CAPITAL AND RESERVES

5,000

Called up share capital

11

5,000

1,783,363

Retained earnings

1,975,090

1,788,363

SHAREHOLDERS' FUNDS

1,980,090

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2026 and were signed on its behalf by:

Arthur William Henton - Director

1.	STATUTORY INFORMATION

Overhead Line Fittings (U.K.) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The significant accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all years presented unless otherwise stated.

Related party exemption

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.

Turnover

Turnover represents the total invoice value, less credit notes, excluding value added tax of sales made during the period.

Revenue is recognised when goods or services are received by the customer and the risks and rewards of ownership have been passed to them. Revenue is measured at the fair value of consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts and value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures & equipment

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

Stocks

Stocks consist of goods for resale and are valued at the lower of purchase cost and estimated selling price less costs to sell, after making due allowances for obsolete and slow moving items.

When stocks are sold, the carrying amount of these stock is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction on the amount of stocks recognised as an expense in the period in which the reversal occurs.

Financial instruments

Basic financial instruments are recognised at amortised cost. Financial assets and liabilities are recognised when the company becomes a party to the contractual provisions of the instrument and are classified in accordance with their underlying economic reality.

Taxation

Taxation represents the sum of tax currently payable and deferred tax on a non discounted basis.

The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period which the liability is settled or the asset is realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Foreign currencies

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.

Pension costs and other post-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.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand as well as deposits held at call with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised as a liability in the financial statements in the period in which the dividends are approved by the shareholders. These amounts are recognised in the statement of changes in equity.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 12 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Motor

Computer

Totals

& equipment

vehicles

equipment

£

£

£

£

COST

At 1 November 2024

481,012

404,318

52,255

24,439

Additions

197,363

121,684

64,250

11,429

Disposals

(114,115

)

(50,048

)

(52,255

)

(11,812

)

At 31 October 2025

564,260

475,954

64,250

24,056

DEPRECIATION

At 1 November 2024

214,984

141,048

50,048

23,888

Charge for year

84,292

78,842

1,479

3,971

Eliminated on disposal

(111,908

)

(50,048

)

(50,048

)

(11,812

)

At 31 October 2025

187,368

169,842

1,479

16,047

NET BOOK VALUE

At 31 October 2025

376,892

306,112

62,771

8,009

At 31 October 2024

266,028

263,270

2,207

551

6.

STOCKS

31.10.25

31.10.24

£

£

Goods for resale

1,641,930

1,457,361

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

171,325

330,357

Other debtors

69,457

41,176

240,782

371,533

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

6,201

9,849

Trade creditors

551,416

364,444

Taxation and social security

92,648

62,211

Other creditors

292,375

294,010

942,640

730,514

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

-

6,671

10.	PROVISIONS FOR LIABILITIES

31.10.25

31.10.24

£

£

Deferred tax

77,412

60,480

Deferred

tax

£

Balance at 1 November 2024

60,480

Provided during year

16,932

Balance at 31 October 2025

77,412

This is in respect of accelerated capital allowances.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

5,000

Ordinary

£1

5,000

5,000

12.	ULTIMATE CONTROLLING PARTY

The director Arthur W Henton controls the company indirectly as a result of having a controlling interest in the issued ordinary share capital of the parent company.

The immediate and ultimate parent of the company is Jenner Holdings Ltd, a company registered in England whose registered office is 12 Wood Lane,Norton Juxta Twycross, Atherstone, Warwickshire CV9 3QB.