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REGISTERED NUMBER: 14174093 (England and Wales)















Unaudited Financial Statements

for the Period 15 June 2022 to 30 June 2023

for

HJS Emission Technology Limited

HJS Emission Technology Limited (Registered number: 14174093)






Contents of the Financial Statements
for the Period 15 June 2022 to 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HJS Emission Technology Limited

Company Information
for the Period 15 June 2022 to 30 June 2023







DIRECTORS: L T Johannesen
Ms S Schafer
R J Branch





SECRETARY:





REGISTERED OFFICE: Moore
30 Gay Street
Bath
BA1 2PA





REGISTERED NUMBER: 14174093 (England and Wales)





ACCOUNTANTS: Moore
Chartered Accountants
30 Gay Street
Bath
BA1 2PA

HJS Emission Technology Limited (Registered number: 14174093)

Balance Sheet
30 June 2023

Notes £    £   
FIXED ASSETS
Tangible assets 4 15,225

CURRENT ASSETS
Stocks 680,248
Debtors 5 756,888
Cash at bank 176,277
1,613,413
CREDITORS
Amounts falling due within one year 6 157,063
NET CURRENT ASSETS 1,456,350
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,471,575

CREDITORS
Amounts falling due after more than
one year

7

1,780,911
NET LIABILITIES (309,336 )

CAPITAL AND RESERVES
Called up share capital 1
Retained earnings (309,337 )
SHAREHOLDERS' FUNDS (309,336 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2023 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.

HJS Emission Technology Limited (Registered number: 14174093)

Balance Sheet - continued
30 June 2023


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 11 March 2024 and were signed on its behalf by:





L T Johannesen - Director


HJS Emission Technology Limited (Registered number: 14174093)

Notes to the Financial Statements
for the Period 15 June 2022 to 30 June 2023

1. STATUTORY INFORMATION

HJS Emission Technology 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.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period 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 period 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.

HJS Emission Technology Limited (Registered number: 14174093)

Notes to the Financial Statements - continued
for the Period 15 June 2022 to 30 June 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
Additions 20,300
At 30 June 2023 20,300
DEPRECIATION
Charge for period 5,075
At 30 June 2023 5,075
NET BOOK VALUE
At 30 June 2023 15,225

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 652,163
Other debtors 104,725
756,888

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 143,660
Taxation and social security 12,841
Other creditors 562
157,063

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
£   
Amounts owed to group undertakings 1,780,911

8. RELATED PARTY DISCLOSURES

At the year end an amount of £1,780,911 was owed to the parent company, HJS Emission Technology Gmbh & Co. Kg. The parent company has confirmed that it will not seek repayment until doing so will not have a detrimental impact on the trading position of the company.