REGISTERED NUMBER: 14631584 (England and Wales)

Unaudited Financial Statements

for the period

29 February 2024 to 31 December 2024

for

Heliot Europe (UK) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

CURRENT ASSETS

Debtors

4

195,916

105,421

Cash at bank

29,225

-

225,141

105,421

CREDITORS

Amounts falling due within one year

5

(168,927

)

(92,070

)

NET CURRENT ASSETS

56,214

13,351

TOTAL ASSETS LESS CURRENT LIABILITIES

56,214

13,351

CREDITORS

Amounts falling due after more than one year

6

(959,634

)

(560,792

)

NET LIABILITIES

(903,420

)

(547,441

)

CAPITAL AND RESERVES

Called up share capital

7

1,000

1,000

Retained earnings

(904,420

)

(548,441

)

SHAREHOLDERS' FUNDS

(903,420

)

(547,441

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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 26 September 2025 and were signed by:

T Scheibel - Director

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.

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 2 (2024 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2024

£

£

Trade debtors

78,584

98,286

Other debtors

117,332

7,135

195,916

105,421

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2024

£

£

Trade creditors

51,804

84,099

Taxation and social security

9,812

5,251

Other creditors

107,311

2,720

168,927

92,070

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2024

£

£

Other creditors

959,634

560,792

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2024

value:

£

£

1,000

Ordinary

1

1,000

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.