Himmelzimmer UK Ltd

Himmelzimmer UK Ltd
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	3,282	2,785
		3,282	2,785
Current assets
Debtors	4	7,685	12,135
Cash at bank and in hand		9,704	40,863
		17,389	52,998
Creditors: amount falling due within one year	5	(5,451)	(24,696)
Net current assets		11,938	28,302

Total assets less current liabilities		15,220	31,087
Provisions for liabilities	6	(624)	(696)
Net assets		14,596	30,391

Capital and reserves
Called up share capital		4	4
Profit and loss account		14,592	30,387
Shareholders' funds		14,596	30,391

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 31 July 2026 and were signed on its behalf by:

-------------------------------
Christopher Mugeli
Director

Himmelzimmer UK Ltd
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

Himmelzimmer UK Ltd is a private company, limited by shares, registered in England and Wales, registration number 15567686, registration address 43 Scotland Street, Brighton, East Sussex, BN2 9WA.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	25% Straight Line
Computer Equipment	25% Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 3 (2025 : 2).

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 April 2025	156	3,108	3,264
Additions	-	1,751	1,751
Disposals	-	-	-
At 31 March 2026	156	4,859	5,015
Depreciation
At 01 April 2025	26	453	479
Charge for year	39	1,215	1,254
On disposals	-	-	-
At 31 March 2026	65	1,668	1,733
Net book values
Closing balance as at 31 March 2026	91	3,191	3,282
Opening balance as at 01 April 2025	130	2,655	2,785

Debtors: amounts falling due within one year

	2026 £	2025 £
Amount Owed by Group Undertakings	0	8,354
Accrued Income	6,691	3,286
PAYE & Social Security	992	493
Directors Current Account 2	2	2
	7,685	12,135

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	250	248
Corporation Tax	3,206	22,622
Other Creditors	(2)	0
Wages & Salaries Control Account	(61)	0
Pension Control Account	69	139
Directors' Current Accounts	1,989	1,687
	5,451	24,696

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	624		696
	624		696

7.	Related party During the period the company entered into transactions with a connected company (Himmelzimmer Pty Ltd). All transactions with the related party were conducted at arm's length.


Registered Number: 15567686
England and Wales
HIMMELZIMMER UK LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2025 End date: 31 March 2026