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REGISTERED NUMBER: 14631584 (England and Wales)






















Unaudited Financial Statements

for the period

1 February 2023 to 28 February 2024

for

Heliot Europe (UK) Limited

Heliot Europe (UK) Limited (Registered number: 14631584)






Contents of the Financial Statements
for the period 1 February 2023 to 28 February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

Heliot Europe (UK) Limited

Company Information
for the period 1 February 2023 to 28 February 2024







DIRECTOR: T Scheibel





REGISTERED OFFICE: Drake House
Drake Lane
Dursley
GL11 4HH





REGISTERED NUMBER: 14631584 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE

Heliot Europe (UK) Limited (Registered number: 14631584)

Balance Sheet
28 February 2024

Notes £
CURRENT ASSETS
Debtors 4 105,421

CREDITORS
Amounts falling due within one year 5 (92,070 )
NET CURRENT ASSETS 13,351
TOTAL ASSETS LESS CURRENT
LIABILITIES

13,351

CREDITORS
Amounts falling due after more than one year 6 (560,792 )
NET LIABILITIES (547,441 )

CAPITAL AND RESERVES
Called up share capital 7 1,000
Retained earnings (548,441 )
SHAREHOLDERS' FUNDS (547,441 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2024 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 January 2025 and were signed by:





T Scheibel - Director


Heliot Europe (UK) Limited (Registered number: 14631584)

Notes to the Financial Statements
for the period 1 February 2023 to 28 February 2024

1. STATUTORY INFORMATION

Heliot Europe (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 company has met its day to day working capital requirements through financial support of the parent company. The director is confident the parent company can continue to support the company and therefore feels that the accounts should be prepared on a going concern basis.

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

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.

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.

Share capital
Ordinary shares are classed as equity.

Short term debtors and creditors
Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£
Trade debtors 98,286
Other debtors 7,135
105,421

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£
Trade creditors 84,099
Taxation and social security 5,251
Other creditors 2,720
92,070

Heliot Europe (UK) Limited (Registered number: 14631584)

Notes to the Financial Statements - continued
for the period 1 February 2023 to 28 February 2024

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
£
Other creditors 560,792

7. CALLED UP SHARE CAPITAL

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

8. ULTIMATE PARENT COMPANY

Heliot Europe GMBH is the ultimate controlling party. The parent's company address is Bretonischer Ring 6, Pavillon 3, 85630, Grasbrunn, Germany.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Heliot Europe (UK) Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Heliot Europe (UK) Limited for the period ended 28 February 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Heliot Europe (UK) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Heliot Europe (UK) Limited and state those matters that we have agreed to state to the director of Heliot Europe (UK) Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Heliot Europe (UK) Limited and its director for our work or for this report.

It is your duty to ensure that Heliot Europe (UK) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Heliot Europe (UK) Limited. You consider that Heliot Europe (UK) Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Heliot Europe (UK) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE


20 January 2025