HONEYWELL BRYAN DONKIN GAS TECHNOLOGIES LTD.

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  Accounts not prepared on a going-concern basis

  After the balance sheet date, the Honeywell Group approved a legal entity simplification initiative under which the Company is expected to transfer its assets, liabilities and operations to another entity. Following completion of this intragroup reorganisation, the Company is expected to be placed into voluntary liquidation and subsequently dissolved. As the transaction is an internal Group restructuring, no material impact on the Group's consolidated financial position is anticipated. The process remains subject to completion of the required legal and regulatory steps. Accordingly, the going concern basis of accounting is not appropriate and the financial statements have been prepared on a basis other than going concern. No material adjustment arose as a result of ceasing to apply the going concern basis.

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  Going-concern uncertainty disclosed

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

1. HONEYWELL BRYAN DONKIN GAS TECHNOLOGIES LTD. 2016-12-21 → present
2. BRYAN DONKIN RMG GAS CONTROLS LIMITED 1995-12-15 → 2016-12-21
3. AQUAFROST LIMITED 1995-11-07 → 1995-12-15

Accounting basis

FRS 101

Reporting scope

Standalone (parent only)

Auditor

Deloitte LLP

Audit opinion

Unqualified (clean)

Going concern

Not a going concern (break-up basis)

“After the balance sheet date, the Honeywell Group approved a legal entity simplification initiative under which the Company is expected to transfer its assets, liabilities and operations to another entity. Following completion of this intragroup reorganisation, the Company is expected to be placed into voluntary liquidation and subsequently dissolved. As the transaction is an internal Group restructuring, no material impact on the Group's consolidated financial position is anticipated. The process remains subject to completion of the required legal and regulatory steps. Accordingly, the going concern basis of accounting is not appropriate and the financial statements have been prepared on a basis other than going concern. No material adjustment arose as a result of ceasing to apply the going concern basis.”

Significant events

• “The company, with other Honeywell group companies in the UK, has provided a bank guarantee under a composite accounting agreement. Under this agreement, bank interest is calculated on the net group position after setting off positive and overdrawn cash balances. The maximum contingent liability under this agreement is the total of overdrawn balances held by group companies, amounting to £606,696,000 (2024: £644,238,000). Positive cash balances held by the group exceeded overdrawn balances in 2025 and 2024.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

3

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.