REGISTERED NUMBER: 07553582 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Heyner UK Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P Kiedos

Mrs J Kiedos

REGISTERED OFFICE:

Unit 16

Monckton Road Industrial Estate

Wakefield

WF2 7AL

REGISTERED NUMBER:

07553582 (England and Wales)

ACCOUNTANTS:

The Sanders Partnership

Chartered Accountants

19 King Street

The Civic Quarter

Wakefield

West Yorkshire

WF1 2SQ

FIXED ASSETS

Tangible assets

4

14,440

10,381

CURRENT ASSETS

Stocks

112,941

94,703

Debtors

5

67,352

17,871

Cash at bank

266,477

194,399

446,770

306,973

CREDITORS

Amounts falling due within one year

6

196,430

155,600

NET CURRENT ASSETS

250,340

151,373

TOTAL ASSETS LESS CURRENT LIABILITIES

264,780

161,754

CREDITORS

Amounts falling due after more than one year

7

(6,902

)

-

PROVISIONS FOR LIABILITIES

8

(3,373

)

-

NET ASSETS

254,505

161,754

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

254,405

161,654

SHAREHOLDERS' FUNDS

254,505

161,754

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 September 2025 and were signed on its behalf by:

Mr P Kiedos - Director

Mrs J Kiedos - Director

1.	STATUTORY INFORMATION

Heyner UK Ltd 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.

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

-

15% on cost

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% 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.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Provisions

Provisions are only set up where it is probable that a present obligation exists as a result of an event prior to the balance sheet and that a payment will be required in settlement that can be estimated reliably.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

11,675

5,308

11,663

2,802

31,448

Additions

-

950

7,915

-

8,865

At 31 March 2025

11,675

6,258

19,578

2,802

40,313

DEPRECIATION

At 1 April 2024

11,088

1,404

8,178

397

21,067

Charge for year

587

1,095

2,190

934

4,806

At 31 March 2025

11,675

2,499

10,368

1,331

25,873

NET BOOK VALUE

At 31 March 2025

-

3,759

9,210

1,471

14,440

At 31 March 2024

587

3,904

3,485

2,405

10,381

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

68

-

Other debtors

40,218

-

Directors' current accounts

16,969

5,812

Prepayments

10,097

12,059

67,352

17,871

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

1,608

-

Trade creditors

46,031

38,578

Taxation and social security

124,550

114,203

Other creditors

24,241

2,819

196,430

155,600

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

6,902

-

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

3,373

-

Deferred

tax

£

Provided during year

4,323

Capital allowances

(950

)

Balance at 31 March 2025

3,373

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

10.	OTHER FINANCIAL COMMITMENTS

At 31st March 2025 the company had financial commitments not provided for the financial statements totalling £16,741 (2024: £46,991)

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

Mr P Kiedos

Balance outstanding at start of year

3,513

2,257

Amounts advanced

15,339

49,523

Amounts repaid

(9,760

)

(48,267

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,092

3,513

Mrs J Kiedos

Balance outstanding at start of year

2,298

2,137

Amounts advanced

15,339

48,428

Amounts repaid

(9,760

)

(48,267

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

7,877

2,298