REGISTERED NUMBER: 05576851 (England and Wales)

ABRIDGED AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

HEINZMANN REGULATEURS EUROPA LIMITED

(FORMERLY REGULATEURS EUROPA LIMITED)

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M A Gromer

Mr M E Congdon

SECRETARY:

Mr C K Jeggo

REGISTERED OFFICE:

6 Crown Gate

Wyncolls Road

Severalls Industrial Park

Colchester

Essex

CO4 9HZ

REGISTERED NUMBER:

05576851 (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

Intangible assets

4

-

-

Tangible assets

5

147,244

152,391

147,244

152,391

CURRENT ASSETS

Stocks

1,007,957

1,100,050

Debtors

6

1,071,343

1,047,250

Cash at bank and in hand

5,142,413

4,772,320

7,221,713

6,919,620

CREDITORS

Amounts falling due within one year

640,638

675,963

NET CURRENT ASSETS

6,581,075

6,243,657

TOTAL ASSETS LESS CURRENT LIABILITIES

6,728,319

6,396,048

PROVISIONS FOR LIABILITIES

25,492

24,687

NET ASSETS

6,702,827

6,371,361

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

6,702,826

6,371,360

SHAREHOLDERS' FUNDS

6,702,827

6,371,361

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 E Congdon - Director

Mr M A Gromer - Director

1.	STATUTORY INFORMATION

Heinzmann Regulateurs Europa Limited (formerly Regulateurs Europa 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

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.

Intangible assets

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, was amortised evenly over its estimated life of ten years.

Tangible fixed assets

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

Plant and machinery etc

-

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 unless there ia a related forward contract in place for the exchange rate, in which case the rate of exchange specified in the contract is used. 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 25 (2024 - 26 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

202,006

AMORTISATION

At 1 January 2025

and 31 December 2025

202,006

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

630,767

Additions

25,815

At 31 December 2025

656,582

DEPRECIATION

At 1 January 2025

478,376

Charge for year

30,962

At 31 December 2025

509,338

NET BOOK VALUE

At 31 December 2025

147,244

At 31 December 2024

152,391

6.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

115,003

-

7.	LEASING AGREEMENTS

The total amount of operating lease commitments is £105,000 (2024: £196,000).

8.	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

9.	PENSION COMMITMENTS

Contributions payable at the balance sheet date amounted to £10,563 (2024 : £9,666).

10.	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.