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REGISTERED NUMBER: 02390192 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Herbold Granulators UK Limited

Herbold Granulators UK Limited (Registered number: 02390192)






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


Herbold Granulators UK Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: R J Monkhouse
H V Monkhouse





SECRETARY: H V Monkhouse





REGISTERED OFFICE: Dilcusha
Station Road
Mouldsworth
Cheshire
CH3 8AJ





REGISTERED NUMBER: 02390192 (England and Wales)





ACCOUNTANTS: Clive Owen LLP
Chartered Accountants
Oak Tree House, Harwood Road
Northminster Business Park
Upper Poppleton
York
YO26 6QU

Herbold Granulators UK Limited (Registered number: 02390192)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,896 -

CURRENT ASSETS
Stocks 5 274,583 413,521
Debtors 6 250,704 347,599
Cash at bank 275,020 66,943
800,307 828,063
CREDITORS
Amounts falling due within one year 7 441,498 466,408
NET CURRENT ASSETS 358,809 361,655
TOTAL ASSETS LESS CURRENT
LIABILITIES

360,705

361,655

CAPITAL AND RESERVES
Called up share capital 8 2,000 2,000
Retained earnings 358,705 359,655
SHAREHOLDERS' FUNDS 360,705 361,655

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 September 2024 and were signed on its behalf by:





R J Monkhouse - Director


Herbold Granulators UK Limited (Registered number: 02390192)

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

1. STATUTORY INFORMATION

Herbold Granulators 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.

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.

There were no material departures from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

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

Income Recognition
Income is recognised when a contract for the sale of goods is determined as unconditional.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 25% on cost
Computer equipment - 25% on cost

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

Financial instruments
Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Grants
Revenue based grants are credited to the profit and loss account on receipt.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

Herbold Granulators UK Limited (Registered number: 02390192)

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

4. TANGIBLE FIXED ASSETS
Improvements
to Computer
property equipment Totals
£    £    £   
COST
At 1 January 2023 11,439 - 11,439
Additions - 2,167 2,167
At 31 December 2023 11,439 2,167 13,606
DEPRECIATION
At 1 January 2023 11,439 - 11,439
Charge for year - 271 271
At 31 December 2023 11,439 271 11,710
NET BOOK VALUE
At 31 December 2023 - 1,896 1,896
At 31 December 2022 - - -

5. STOCKS
2023 2022
£    £   
Stocks 274,583 413,521

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 244,874 342,165
Other debtors 1,617 1,617
Prepayments and accrued income 4,213 3,817
250,704 347,599

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 93,760 149,158
Social security and other taxes 66,594 1,740
Directors' current accounts 272,602 311,482
Accruals and deferred income 8,542 4,028
441,498 466,408

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
2,000 Ordinary £1 2,000 2,000

Herbold Granulators UK Limited (Registered number: 02390192)

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

9. RELATED PARTY DISCLOSURES

2023 2022
£ £
Personnel of the entity:

Amounts due to director 272,602 311,482
No interest has been charged.