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REGISTERED NUMBER: 04835588 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Kroymans UK Limited

Kroymans UK Limited (Registered number: 04835588)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Kroymans UK Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: F J Kroijmans





REGISTERED OFFICE: Unit 1a Badminton Road Trading Estate
Bristol
BS37 5JS





REGISTERED NUMBER: 04835588 (England and Wales)





ACCOUNTANTS: PPK Accountants Limited
Chartered Certified Accountants
Sandhurst House
297 Yorktown Road
Sandhurst
Berkshire
GU47 0QA

Kroymans UK Limited (Registered number: 04835588)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Investments 4 1,633,000 1,633,000

CURRENT ASSETS
Debtors 5 1,801 1,801

CREDITORS
Amounts falling due within one year 6 1,800 1,800
NET CURRENT ASSETS 1 1
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,633,001

1,633,001

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Share premium 1,632,001 1,632,001
SHAREHOLDERS' FUNDS 1,633,001 1,633,001

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 September 2024 and were signed by:





F J Kroijmans - Director


Kroymans UK Limited (Registered number: 04835588)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Kroymans 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
The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on the going concern basis.

Preparation of consolidated financial statements
The financial statements contain information about Kroymans UK Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertakings are included by full consolidation in the consolidated financial statements of its parent, The Kroymans Corporation Group, .

Turnover
Turnover represents costs incurred and is derived solely from the parent company.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Kroymans UK Limited (Registered number: 04835588)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with 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.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group undertakings and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Investments in subsidiary undertakings
Investments in subsidiary undertakings are stated at cost less provisions, where in the opinion of the directors there has been a permanent diminution in value.

3. EMPLOYEES AND DIRECTORS

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

Kroymans UK Limited (Registered number: 04835588)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2023
and 31 December 2023 1,633,000
NET BOOK VALUE
At 31 December 2023 1,633,000
At 31 December 2022 1,633,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed by group undertakings 1,801 1,801

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other creditors 1,800 1,800

7. ULTIMATE CONTROLLING PARTY

The ultimate controlling party during the year was Citadel Enterprises B.V, a company incorporated in The Netherlands. Copies of the group financial statements, which include the results of this company, are available from Citadel Enterprises B.V, 1213 XE, Hilversum, The Netherlands.

8. FRS 8 EXEMPTION

The company has taken advantage of the FRS8 exemption not to disclose inter-group transactions and balances as details of the subsidiary are included in the publicly available consolidated accounts prepared by the ultimate parent company.