Registration number:
Prepared for the registrar
for the
Year Ended 31 December 2025
HoSt Bio-Energy UK Limited
Company Information
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Directors |
Mr M A F Te Braak Mr J Klein Teeselink Mr R Enkt |
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Registered office |
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Auditors |
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HoSt Bio-Energy UK Limited
(Registration number: 08963682 (England & Wales))
Balance Sheet as at 31 December 2025
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Note |
2025 |
2024 |
|
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Fixed assets |
|||
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Tangible assets |
|
|
|
|
Investments |
- |
|
|
|
|
|
||
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Current assets |
|||
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Stocks |
|
- |
|
|
Debtors |
|
|
|
|
Cash at bank and in hand |
|
|
|
|
|
|
||
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Creditors: Amounts falling due within one year |
( |
( |
|
|
Net current assets |
|
|
|
|
Total assets less current liabilities |
|
|
|
|
Provisions |
(78,188) |
(77,802) |
|
|
Deferred tax liabilities |
(15,383) |
(13,086) |
|
|
Provisions for liabilities |
( |
( |
|
|
Net assets |
|
|
|
|
Capital and reserves |
|||
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Called up share capital |
100 |
100 |
|
|
Profit and loss account |
1,025,824 |
1,128,604 |
|
|
Total Equity |
1,025,924 |
1,128,704 |
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.
Approved and authorised by the
Director
HoSt Bio-Energy UK Limited
Notes to the Financial Statements for the Year Ended 31 December 2025
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General information |
The company is a private company limited by share capital, incorporated in the United Kingdom.
The address of its registered office is:
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Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
Basis of preparation
These financial statements have been prepared using the historical cost convention except for, where disclosed in these accounting policies, certain items that are shown at fair value.
The presentational currency of the financial statements is Pounds Sterling, being the functional currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are rounded to the nearest Pound.
Name of parent of group
The parent of the smallest group preparing consolidated financial statements is HoSt Holding B.V. The registered office of HoSt Holding B.V. is Thermen 10, 7521 PS Enschede, The Netherlands.
Going concern
The financial statements have been prepared on a going concern basis, which assumes that the company will be able to continue trading in the foreseeable future. The Group confirmed its intention to continue to support the Company from the date of approval of these financial statements and will, if necessary, be deferred and, if required, provide further operational funds.
On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis.
Critical accounting judgements and key sources of estimation uncertainty
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. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
Judgements
Management has exercised judgement in concluding that revenue from construction contracts can be recognised by reference to the stage of completion at the reporting date. Other than this, no significant judgements have been made in applying the Company's accounting policies. |
HoSt Bio-Energy UK Limited
Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)
|
2 |
Accounting policies (continued) |
Key sources of estimation uncertainty
Gross amounts due from and to customers for contract work
Determining the amounts to be recorded in the profit and loss account in respect of contract work and the gross amounts due from and to customers for contract work requires an estimation of the stage of completion of the contract activity at the balance sheet date. The stage of completion is measured by the proportion that contract costs incurred for work to date bear to estimated total contract costs. The directors have significant experience in this estimation and monitor the balance on a regular basis.
Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.
Turnover from the supply of services includes the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable.
Where the outcome of a construction contract can be estimated reliably, revenue and costs are recognised by reference to the stage of completion of the contract activity at the balance sheet date. This is measured by the proportion that contract costs incurred for work performed to date bear to the estimated total contract costs. Variations in contract work, claims and incentive payments are included to the extent that the amount can be measured reliably and its receipt is considered probable. Where the outcome of a construction contract cannot be estimated reliably, contract revenue is recognised to the extent of contract costs incurred where it is probable they will be recoverable. Contract costs are recognised as expenses in the period in which they are incurred. When it is probable that total contract costs will exceed total contract value, the expected loss is recognised as an expense immediately.
Foreign currency transactions and balances
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.
Tax
The tax expense for the period comprises current and deferred tax. Tax is recognised in the profit and loss account, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.
Tangible assets
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
HoSt Bio-Energy UK Limited
Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)
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2 |
Accounting policies (continued) |
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
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Asset class |
Depreciation method and rate |
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Plant and machinery |
5% straight line |
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Motor vehicles |
20% reducing balance |
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Office equipment |
25% reducing balance |
Investments
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Trade debtors
Trade debtors are amounts due from customers for goods sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. All trade debtors are repayable within one year and hence are included at the undiscounted cost of cash expected to be received. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the debtors.
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and all are repayable within one year and hence are included at the undiscounted amount of cash expected to be paid.
Provisions
Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
Leases
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
HoSt Bio-Energy UK Limited
Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)
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2 |
Accounting policies (continued) |
Defined contribution pension obligation
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
Financial instruments
Classification
Recognition and measurement
Impairment
A non financial asset is impaired where there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.
Where indicators exist for a decrease in impairment loss, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.
For financial assets carried at amortised cost, the amount of an impairment is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the financial asset’s original effective interest rate.
For financial assets carried at cost less impairment, the impairment loss is the difference between the asset’s carrying amount and the best estimate of the amount that would be received for the asset if it were to be sold at the reporting date.
Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.
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Staff numbers |
The average number of persons employed by the company (including directors) during the year, was
HoSt Bio-Energy UK Limited
Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)
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Tangible assets |
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Plant and machinery |
Motor vehicles |
Office equipment |
Total |
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Cost |
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At 1 January 2025 |
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|
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Additions |
- |
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- |
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Disposals |
- |
( |
- |
( |
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At 31 December 2025 |
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Depreciation |
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At 1 January 2025 |
|
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Charge for the year |
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Eliminated on disposal |
- |
( |
- |
( |
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At 31 December 2025 |
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Carrying amount |
||||
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At 31 December 2025 |
|
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At 31 December 2024 |
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Investments |
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Associates |
£ |
|
Cost |
|
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At 1 January 2025 |
|
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Disposals |
( |
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At 31 December 2025 |
- |
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Carrying amount |
|
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At 31 December 2025 |
- |
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At 31 December 2024 |
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Details of undertakings
Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:
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Undertaking |
Registered office |
Holding |
Proportion of voting rights and shares held |
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2025 |
2024 |
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Associates |
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Trent Lodge, Stroud Road, Cirencester, GL7 6JN |
Ordinary B |
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HoSt Bio-Energy UK Limited
Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)
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Debtors |
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2025 |
2024 |
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Trade debtors |
|
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Amounts owed by related parties |
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Amounts recoverable on contracts |
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Other debtors |
|
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Prepayments |
- |
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Corporation tax asset |
|
- |
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Creditors |
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2025 |
2024 |
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Due within one year |
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Trade creditors |
|
|
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Amounts due to related parties |
|
|
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Amounts due on contracts |
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Social security and other taxes |
371,479 |
178,030 |
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Other creditors |
|
- |
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Accrued expenses |
|
|
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Corporation tax |
- |
82,921 |
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Provisions |
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Warranties |
Onerous contracts |
Total |
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At 1 January 2025 |
|
- |
|
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Additional provisions |
- |
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At 31 December 2025 |
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The warranty provision represents management's best estimate of future costs expected to arise under contractual warranty obligations in respect of completed projects which remain within the warranty period. The provision is calculated based on historical experience and management's assessment of expected future claims.
Provisions for onerous contracts are recognised when it is probable that total contract costs will exceed total contract revenues on construction contracts.
HoSt Bio-Energy UK Limited
Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)
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Obligations under leases and hire purchase contracts |
Operating leases
The total of future minimum lease payments is as follows:
|
2025 |
2024 |
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Not later than one year |
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Later than one year and not later than five years |
- |
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The amount of non-cancellable operating lease payments recognised as an expense during the year was £
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Audit report |