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REGISTERED NUMBER: 12194478 (England and Wales)












FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2023

FOR

EIJKELKAMP FRASTE UK LIMITED

EIJKELKAMP FRASTE UK LIMITED (REGISTERED NUMBER: 12194478)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


EIJKELKAMP FRASTE UK LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2023







DIRECTORS: H J Eijkelkamp
V Fracca
D J Nevey





REGISTERED OFFICE: 15b Sherwood Road
Aston Fields Industrial Estate
Bromsgrove
B60 3DR





REGISTERED NUMBER: 12194478 (England and Wales)





AUDITORS: French Ludlam & Co Limited
Statutory Auditors and Accountants
Mountfield House
661 High Street
Kingswinford
West Midlands
DY6 8AL

EIJKELKAMP FRASTE UK LIMITED (REGISTERED NUMBER: 12194478)

STATEMENT OF FINANCIAL POSITION
31ST DECEMBER 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 677,843 315,796

CURRENT ASSETS
Stocks 354,693 305,253
Debtors 5 405,838 539,822
Cash at bank and in hand 831,128 1,279,376
1,591,659 2,124,451
CREDITORS
Amounts falling due within one year 6 752,240 1,338,327
NET CURRENT ASSETS 839,419 786,124
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,517,262

1,101,920

CREDITORS
Amounts falling due after more than one
year

7

(271,340

)

(209,911

)

PROVISIONS FOR LIABILITIES (128,790 ) (57,295 )
NET ASSETS 1,117,132 834,714

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Retained earnings 1,107,132 824,714
1,117,132 834,714

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 4th September 2024 and were signed on its behalf by:





D J Nevey - Director


EIJKELKAMP FRASTE UK LIMITED (REGISTERED NUMBER: 12194478)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023

1. STATUTORY INFORMATION

Eijkelkamp Fraste 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. 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.
Plant and machinery - 10% on cost
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

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 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

EIJKELKAMP FRASTE UK LIMITED (REGISTERED NUMBER: 12194478)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2022 - 9 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1st January 2023 399,823
Additions 723,626
Disposals (370,454 )
At 31st December 2023 752,995
DEPRECIATION
At 1st January 2023 84,027
Charge for year 89,620
Eliminated on disposal (98,495 )
At 31st December 2023 75,152
NET BOOK VALUE
At 31st December 2023 677,843
At 31st December 2022 315,796

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 376,237 511,607
Other debtors 29,601 28,215
405,838 539,822

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade creditors 458,801 953,186
Taxation and social security 249,552 363,657
Other creditors 43,887 21,484
752,240 1,338,327

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£ £
Trade creditors 271,340 209,911

EIJKELKAMP FRASTE UK LIMITED (REGISTERED NUMBER: 12194478)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£ £
Within one year - 15,750

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

The Report of the Auditors was unqualified.

Stephen B Ludlam (Senior Statutory Auditor)
for and on behalf of French Ludlam & Co Limited

10. ULTIMATE CONTROLLING PARTY

The company is jointly owned and controlled by Royal Eijkelkamp , a company incorporated in The Netherlands and Fraste S.P.A, a company incorporated in Italy. Information about the companies can be obtained from Royal Eijkelkamp, Nijverheidsstrat 9, 6987 EN Giesbeek, The Netherlands or Fraste S.P.A, Via Molino di Sopra, 71 - 37054 Nogara (VR), Italy.