REGISTERED NUMBER: 04037333 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Hereford Rewinds Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L R Leppert

D S Bradbury

REGISTERED OFFICE:

Unit 1F Thorn Business Park

Rotherwas

Hereford

Herefordshire

HR2 6JT

REGISTERED NUMBER:

04037333 (England and Wales)

ACCOUNTANTS:

R J Francis & Co

Suites 1 & 2

Marshall Business Centre

Faraday Road

Hereford

Herefordshire

HR4 9NS

FIXED ASSETS

Tangible assets

4

102,087

116,578

CURRENT ASSETS

Stocks

62,754

73,280

Debtors

5

545,755

533,184

Cash at bank and in hand

308,662

205,694

917,171

812,158

CREDITORS

Amounts falling due within one year

6

280,816

271,455

NET CURRENT ASSETS

636,355

540,703

TOTAL ASSETS LESS CURRENT LIABILITIES

738,442

657,281

CREDITORS

Amounts falling due after more than one year

7

(19,229

)

(47,828

)

PROVISIONS FOR LIABILITIES

(25,521

)

(29,144

)

NET ASSETS

693,692

580,309

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

693,592

580,209

693,692

580,309

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 October 2026 and were signed on its behalf by:

L R Leppert - Director

D S Bradbury - Director

1.	STATUTORY INFORMATION

Hereford Rewinds 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Leashold property improvements

-

10% on cost

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stock and work in progress

Stock has been valued by the directors at the lower of cost and net realisable value. Work in progress has been valued as a percentage of the full contract value according to the level of completion.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and 'Other

Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's Statement of Financial Position when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 9 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Leashold

property

Plant and

Motor

improvements

machinery

vehicles

Totals

£

£

£

£

COST

At 1 February 2025

8,095

150,202

187,529

345,826

Additions

-

13,942

4,252

18,194

At 31 January 2026

8,095

164,144

191,781

364,020

DEPRECIATION

At 1 February 2025

8,095

140,516

80,637

229,248

Charge for year

-

5,873

26,812

32,685

At 31 January 2026

8,095

146,389

107,449

261,933

NET BOOK VALUE

At 31 January 2026

-

17,755

84,332

102,087

At 31 January 2025

-

9,686

106,892

116,578

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

198,660

190,161

Amounts owed by group undertakings

330,870

330,870

Other debtors

16,225

12,153

545,755

533,184

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 8)

28,600

28,600

Trade creditors

94,311

70,478

Taxation and social security

105,940

106,223

Other creditors

51,965

66,154

280,816

271,455

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 8)

19,229

47,828

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

28,600

28,600

Between one and five years

19,229

47,828

47,829

76,428

Non-cancellable

operating leases

2026

2025

£

£

Within one year

56,420

24,180

Between one and five years

24,180

24,180

80,600

48,360

9.	CONTINGENT LIABILITIES

There were no contingent liabilities at 31 January 2026.

10.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of D & L Pumps & Motors Ltd registration number: 14687209. Company registration address: Unit 1f Thorn Business Park, Rotherwas, Hereford, HR2 6JT.