REGISTERED NUMBER: 01777894 (England and Wales)

AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

HEINZMANN UK LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr M A Gromer

Mr M E Congdon

SECRETARY:

Mr C K Jeggo

REGISTERED OFFICE:

Stanley House

Wallis Road

Skippers Lane Industrial Estate

Middlesbrough

TS6 6JB

REGISTERED NUMBER:

01777894 (England and Wales)

SENIOR STATUTORY AUDITOR:

Jemma Hoggard FCA

AUDITORS:

Baines Jewitt Limited

Statutory Auditors

Spitfire House

19 Falcon Court

Preston Farm Industrial Estate

Stockton-on-Tees

TS18 3TU

BANKERS:

Barclays Bank plc

19-23 Wellington Square

Stockton-on-Tees

TS18 1NA

FIXED ASSETS

Tangible assets

4

367,904

382,556

CURRENT ASSETS

Stocks

334,578

493,247

Debtors

727,673

904,973

Cash at bank

2,256,957

1,947,934

3,319,208

3,346,154

CREDITORS

Amounts falling due within one year

286,590

498,299

NET CURRENT ASSETS

3,032,618

2,847,855

TOTAL ASSETS LESS CURRENT LIABILITIES

3,400,522

3,230,411

PROVISIONS FOR LIABILITIES

4,309

5,418

NET ASSETS

3,396,213

3,224,993

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

3,396,113

3,224,893

SHAREHOLDERS' FUNDS

3,396,213

3,224,993

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

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2026 and were signed on its behalf by:

Mr M A Gromer - Director

Mr M E Congdon - Director

1.	STATUTORY INFORMATION

Heinzmann UK 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

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 is the amount derived from ordinary activities, and stated after trade discounts, other sales taxes, and net of VAT.

In accordance with the principles of revenue recognition, turnover is recognised as the right to consideration is obtained through performance of contractual obligations.

Long Term Contracts

Where the outcome of a long term contract can be estimated reliably, revenue and costs are recognised by reference to the stage of completion of the contract at the end of the accounting period, as measured by the proportion that contract costs incurred to date bear to the estimated total contract costs.

Where the outcome of a long term contract cannot be estimated reliably, revenue is recognised to the extent of contract costs incurred that is probable will be recoverable.

When it is probable that total contract costs will exceed total contract revenue, the expected loss is recognised as an expense immediately.

Tangible fixed assets

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

Freehold property

-

Over 50 years

Plant and machinery

-

20% on cost

Fixtures and fittings

-

at varying rates on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Research and development

Research and development expenditure is charged to the profit and loss account in the year in which it is incurred.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

641,451

Additions

4,034

Disposals

(5,480

)

At 31 December 2025

640,005

DEPRECIATION

At 1 January 2025

258,895

Charge for year

18,273

Eliminated on disposal

(5,067

)

At 31 December 2025

272,101

NET BOOK VALUE

At 31 December 2025

367,904

At 31 December 2024

382,556

5.	LEASING AGREEMENTS

Commitments under operating leases at the balance sheet date amounted to £12,502 (2024: £12,314).

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Jemma Hoggard FCA (Senior Statutory Auditor)

for and on behalf of Baines Jewitt Limited

7.	PENSION COMMITMENTS

Contributions payable at the balance sheet date amounted to £2,091 (2024 : £2,688).

8.	ULTIMATE PARENT COMPANY

The ultimate parent company is Heinzmann Holding GmbH, a company incorporated in Germany. Group accounts are drawn up by Heinzmann Holding GmbH and copies are available from the registered office which is Am Haselbach 1, D-79677 Schönau Im Schwarzwald, Baden-Wurttemberg, Germany.