REGISTERED NUMBER: 09734433 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

HANSA-FLEX HYDRAULICS UK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr G Sturm

Mr H J Albrecht

SECRETARIES:

Mrs S Diers

Mrs H Grazei

Mr A Harling

REGISTERED OFFICE:

Unit 11, Set Star Estate

Transport Avenue

Brentford

Middlesex

TW8 9HF

REGISTERED NUMBER:

09734433 (England and Wales)

AUDITORS:

TC Group

10 Bridge Street

Christchurch

Dorset

BH23 1EF

BANKERS:

Barclays Bank plc

Leicester

LE87 2BB

FIXED ASSETS

Investments

6

394,642

394,642

CURRENT ASSETS

Debtors

7

3,166

1,275

Cash at bank

-

108

3,166

1,383

CREDITORS

Amounts falling due within one year

8

331,812

270,682

NET CURRENT LIABILITIES

(328,646

)

(269,299

)

TOTAL ASSETS LESS CURRENT LIABILITIES

65,996

125,343

CREDITORS

Amounts falling due after more than one year

9

549,538

520,796

NET LIABILITIES

(483,542

)

(395,453

)

CAPITAL AND RESERVES

Called up share capital

10

10,000

10,000

Retained earnings

(493,542

)

(405,453

)

SHAREHOLDERS' FUNDS

(483,542

)

(395,453

)

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 February 2026 and were signed on its behalf by:

Mr G Sturm - Director

1.	STATUTORY INFORMATION

Hansa-Flex Hydraulics 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.	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.

Going concern

At 31 December 2025, the company had net liabilities and had incurred trading losses to date. The company is therefore reliant upon the continued financial support provided by the immediate parent company, Hansa-Flex International GmbH and director, Mr G Sturm, such support having been confirmed for a period of not less than 12 months from the date of approval of these financial statements.

Significant judgements and estimates

In the application of the Company's accounting policies the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. There are no areas that are considered to be key areas of judgement or estimation uncertainty.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Debtors

Short term debtors are measured at the transaction price, less any provisions for amounts considered irrecoverable.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, are measured initially at fair value, net of transaction costs and are measured subsequently at amortised cost using the effective interest method.

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.

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.

Revenue recognition

Revenue is measure at the fair value of the consideration received or receivable after the deduction of trade discounts and value added tax. Revenue is reduced for estimated customer returns, rebates and other similar allowances were required.

Revenue from the sale of goods and services is recognised when those goods and services are delivered and legal title has passed.

Government grants

Government grants shall be recognised in the profit and loss account on a systematic basis over the periods in which the entity recognises as expenses the related costs for which the grants are intended to compensate.

4.	EMPLOYEES AND DIRECTORS

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

5.	AUDITORS' REMUNERATION

2025

2024

£

£

Fees payable to the company's auditors for the audit of the company's financial statements

5,050

5,050

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

394,642

NET BOOK VALUE

At 31 December 2025

394,642

At 31 December 2024

394,642

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Hansa-Flex UK Limited

Registered office: Unit 11, Set Star Estate, Transport Avenue, Brentford, Middlesex, TW8 9HF

Nature of business: Engineering sales

%

Class of shares:

holding

Ordinary

100.00

Hansa-Flex UK Ltd made a loss of £768,239 for the year ended 31 December 2025 and its aggregate capital and reserves at 31 December 2025 amounted to £(2,208,641).

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

86

VAT

3,166

1,189

3,166

1,275

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans

104,674

99,199

Trade creditors

16,408

10,237

Amounts owed to group undertakings

197,629

148,645

Social security and other taxes

4,101

4,101

Accruals and deferred income

9,000

8,500

331,812

270,682

Other loans are unsecured and due to Mr G Sturm, a director of the Company and accrue interest at rates between 4-6%.

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

549,538

520,796

Amounts owed to group undertakings are unsecured and accrue interest at rates between 4-6% and are not repayable by instalments.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

10,000

Ordinary

£1

10,000

10,000

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

The Report of the Auditors was unqualified.

Ian Rodd BSc FCA FCCA (Senior Statutory Auditor)

for and on behalf of TC Group

12.	ULTIMATE CONTROLLING PARTY

The immediate parent company is Hansa-Flex International GmbH, a private company limited by shares and incorporated in Germany.

The ultimate parent company Hansa-Flex AG, a private company limited by shares and incorporated in Germany, draws up consolidated financial statements for the Group, of which Hansa-Flex Hydraulics UK Limited is a part.

The controlling parties of the company are Mr G Sturm, a director of the company by virtue of his direct shareholding and Mr T J C Armerding by virtue of his shareholdings in the immediate and ultimate parent companies of the Hansa-Flex Group.