HJM RADIATORS UK LIMITED


Director	RINCON JULIAN, Juan Manuel


Company Secretary	COHEN, Nicholas


Registered Address	Waterloo House 2 Colchester Road
	St. Osyth
	Clacton-On-Sea
	CO16 8HA


Registered Number	16602334 (England and Wales)

Balance Sheet as at
31 July 2026

	Notes	2026
		£	£
Current assets
Debtors	3	29,882
Cash at bank and on hand		38,122
		68,004
Creditors amounts falling due within one year	4	(28,147)
Net current assets (liabilities)			39,857
Total assets less current liabilities			39,857
Creditors amounts falling due after one year	5		(104,012)
Net assets			(64,155)
Capital and reserves
Called up share capital			100
Profit and loss account			(64,255)
Shareholders' funds			(64,155)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 20 October 2026, and are signed on its behalf by:

RINCON JULIAN, Juan Manuel
Director
Registered Company No. 16602334

HJM RADIATORS UK LIMITED

Notes to the Financial Statements
for the period ended 31 July 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

2.	Average number of employees


		2026
	Average number of employees during the year	1

3.	Debtors: amounts due within one year

		2026
		£
	Trade debtors / trade receivables	29,334
	Other debtors	100
	Prepayments and accrued income	448
	Total	29,882

4.	Creditors: amounts due within one year

		2026
		£
	Trade creditors / trade payables	15,018
	Amounts owed to related parties	7,457
	Taxation and social security	5,225
	Other creditors	447
	Total	28,147

5.	Creditors: amounts due after one year

		2026
		£
	Amounts owed to related parties	104,012
	Total	104,012

6.	Share capital
	During the year, 100 Ordinary £1 shares were issued for cash at par.

7.	Parent-subsidiary relationships
	During the year, the company received funding from its parent undertaking, Hermanos Julian M.,Sl. At 31 July 2026, the company owed £111,469 to its parent undertaking, Hermanos Julian M.,Sl, including interest accrued during the 12 month grace period. The balance is unsecured, bears interest at 3.75% per annum and is repayable over 60 monthly instalments. The loan was advanced to provide working capital funding for the company's trading activities.

Parent-subsidiary relationships

During the year, the company received funding from its parent undertaking, Hermanos Julian M.,Sl. 

At 31 July 2026, the company owed £111,469 to its parent undertaking, Hermanos Julian M.,Sl, including interest accrued during the 12 month grace period. The balance is unsecured, bears interest at 3.75% per annum and is repayable over 60 monthly instalments.

The loan was advanced to provide working capital funding for the company's trading activities.