ACCOUNTS - Final Accounts preparation
ACCOUNTS - Final Accounts preparation
Registered number:
For the year ended
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Hyva (U.K.) Limited
Company Information
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Hyva (U.K.) Limited
Contents
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Hyva (U.K.) Limited
Strategic Report
For the year ended 31 December 2022
The directors present their Strategic Report on the Company for the year ended 31 December 2022.
We aim to present a balanced and comprehensive review of the development and performance of the business during the year and its position at the year-end. Our review is consistent with the size and nature of the business and is written in the context of the risks and uncertainties we face.
Hyva (UK) Limited is a subsidiary of Hyva Global which is engaged in the development, production, marketing and distribution of components for the commercial vehicle industry. The UK business operates within the commercial vehicle industry and sells its product through Truck Dealerships and Sales Representatives to customers throughout the UK and we maintain our position as market leader in Container Handling products. The Directors are pleased with this year’s excellent performance despite the challenges seen market wide. The sales increased by 12% from 2021 and is a second successive year in increased revenue as the markets continued to improve from the impacts of the global COVID pandemic. The order book remains strong and this trend is continuing through 2023. The outlook for 2023 is positive despite the continued uncertainty in the global economy in relation to the war in Europe and supply chain issues. Markets are expected to continue the recovery through 2023. As such the ongoing focus on our customers’ requirements continues and we expect 2023 to continue on the same levels as 2022 To this end we are preparing to move the business to a bigger premises within the heart of Trafford Park, this will give the business more opportunities to move into new areas currently restricted to the company due to the current location. The Company continues to maintain careful cost control whilst investing in key areas of the business.
The Company’s operations expose it to a variety of financial risks that includes the effects of changes in FX risk, competition risk and credit risk. The directors are aware that the company is susceptible to such changes and has in place a risk management program that seeks to limit and mitigate the adverse effects on the financial performance of the company by monitoring levels of cash. Given the size of the company, the directors have not delegated the responsibility of monitoring financial risk management to a sub-committee of the board. The policies set by the board of directors are implemented by the finance department of the company.
FX risk The Company's operations expose it to currency exchange risk, which is mitigated using natural hedging including structure of intercompany invoice flows and centralising FX at the group entity level. Competition risk Competition risk is mitigated by ensuring Hyva (UK) Limited continuously reviews its pricing and market strategies in reference to its competitors, to maintain its competitive advantage across its portfolio of products. Credit risk The Company limits exposure to credit risk by setting and monitoring credit limits. The credit limits set are based on the customer’s financial position, past experience and market risks.
Page 1
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Hyva (U.K.) Limited
Strategic Report (continued)
For the year ended 31 December 2022
The directors pay particular regard to key financial performance indicators including turnover, SG&A costs (Selling,
general and administrative expenses), debtors (DSO days sales outstanding) and stock balances. They are measured on a monthly basis with internal management reports. In addition to the financial KPI’s we monitor the market size per product group, and our market share based on industry supported data. The company continues to focus on quality and service to the markets, and numerous KPI’s are used to monitor our progress. 2022 2021 Turnover £'000 24,841 22,022 SG&A% over sales 7.8% 8.4% Average DSO 60 62 Average stock days 46 45
This report was approved by the board and signed on its behalf.
Page 2
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Hyva (U.K.) Limited
Directors' Report
For the year ended 31 December 2022
The directors present their report and the financial statements for the year ended 31 December 2022.
The directors are responsible for preparing the strategic report, the directors' report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.
In preparing these financial statements, the directors are required to:
∙select suitable accounting policies for the Company's financial statements and then apply them consistently;
∙make judgments and accounting estimates that are reasonable and prudent;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The profit for the year, after taxation, amounted to £888,779 (2021 - £505,792).
No dividend (2021: £nil) was paid during the year ended 31 December 2022. The directors do not recommend the payment of a dividend.
The directors who served during the year were:
Page 3
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Hyva (U.K.) Limited
Directors' Report (continued)
For the year ended 31 December 2022
The Hyva group has a culture of continuous improvement and product development across a broad range of new products and markets. We are continuing to grow our portfolio of connectivity solutions for Hyva and providing actionable insights to operators and fleet managers, which drive fleet utilisation and performance. Continuous improvements are being made in our solutions via over the air software updates. Sustainability is in our DNA and we are committed to tracking our environmental footprint from 2023. We are setting pilot decarbonisation and energy saving projects, with the long term goal of developing a sustainability strategy, which contributes to local societies all over the world. We continue to provide professional and personal learning opportunities whilst maintaining a safe and inspiring work environment for our employees.
Anti-bribery and corruption
It is our policy to conduct all our business in an honest and ethical manner. We take a zero-tolerance approach to bribery and corruption and are committed to acting professionally, fairly and with integrity in all our business dealings and relationships wherever we operate, and implementing and enforcing effective systems to counter bribery and corruption.
Going Concern The financial statements have been prepared on a going concern basis. The following paragraphs set out the basis on which the directors have reached their conclusion. The company forecasts and projections show that the company has adequate financial resources and will be able to continue to trade on an on-going operational basis for the next 12 months.
There have been no significant events affecting the Company since the year end.
Page 4
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Hyva (U.K.) Limited
Directors' Report (continued)
For the year ended 31 December 2022
The auditors, Hurst Accountants Limited, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.
This report was approved by the board and signed on its behalf.
Page 5
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Hyva (U.K.) Limited
Independent Auditors' Report to the Members of Hyva (U.K.) Limited
We have audited the financial statements of Hyva (U.K.) Limited (the 'Company') for the year ended 31 December 2022, which comprise the Statement of Income and Retained Earnings, the Balance Sheet and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Page 6
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Hyva (U.K.) Limited
Independent Auditors' Report to the Members of Hyva (U.K.) Limited (continued)
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the strategic report and the directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
∙the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors' report.
Page 7
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Hyva (U.K.) Limited
Independent Auditors' Report to the Members of Hyva (U.K.) Limited (continued)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion. Identifying and assessing potential risks related to irregularities
In identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:
∙The nature of the industry and sector in which the company operates; the control environment and business performance including key drivers for directors' remuneration, bonus levels and performance targets.
∙The outcome of enquiries of local management and parent company management, including whether management was aware of any instances of non-compliance with laws and regulations, and whether management had knowledge of any actual, suspected, or alleged fraud.
∙Supporting documentation relating to the Company's policies and procedures for:
−Identifying, evaluating, and complying with laws and regulations
−Detecting and responding to the risks of fraud
∙The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations.
∙The outcome of discussions amongst the engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.
∙The legal and regulatory framework in which the Company operates, particularly those laws and regulations which have a direct effect on the financial statements, such as the Companies Act 2006, pensions and tax legislation, or which had a fundamental effect on the operations of the Company, including General Data Protection requirements, and Anti-bribery and Corruption.
Audit response to risks identified
Our procedures to respond to the risks identified included the following:
∙Reviewing the financial statements disclosures and testing to supporting documentation to assess compliance with the provisions of those relevant laws and regulations which have a direct effect on the financial statements.
∙Discussions with management, including consideration of known or suspected instances of non-compliance with laws and regulations and fraud.
∙Evaluation of management’s controls designed to prevent and detect irregularities.
∙Enquiring of management about any actual and potential litigation and claims.
∙Performing analytical procedures to identify any unusual or unexpected relationships which may indicate risks of material misstatement due to fraud.
We have also considered the risk of fraud through management override of controls by:
Page 8
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Hyva (U.K.) Limited
Independent Auditors' Report to the Members of Hyva (U.K.) Limited (continued)
∙Testing the appropriateness of journal entries and other adjustments.
∙Challenging assumptions made by management in their significant accounting estimates, and assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and
∙Evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.
We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.
There are inherent limitations in the audit procedures described above, and the further removed non-compliance with laws and regulations are from the events and transactions reflected in the financial statements, the less likely we would become aware of them. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
Chartered Accountants & Statutory Auditors
Lancashire Gate
21 Tiviot Dale
SK1 1TD
Page 9
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Hyva (U.K.) Limited
Statement of Income and Retained Earnings
For the year ended 31 December 2022
Page 10
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Hyva (U.K.) Limited
Registered number: 01660167
Balance Sheet
As at
The financial statements were approved and authorised for issue by the board and were signed on its behalf by.
The notes on pages 12 to 27 form part of these financial statements.
Page 11
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Hyva (U.K.) Limited
Notes to the Financial Statements
For the year ended 31 December 2022
Hyva (U.K.) Limited is a private company limited by shares and is incorporated in the United Kingdom, company number 01660167. The address of the registered office is Unit 2 Prince Mead Place, Trafford Park, Manchester, England, M17 1PN.
The principal activity of the company is the distribution and fitting of container handling, cranes, tipping gear, hydraulic equipment, and ancillary commercial vehicle and trailer equipment.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).
The following principal accounting policies have been applied:
The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
∙the requirements of Section 7 Statement of Cash Flows;
∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d).
This information is included in the consolidated financial statements of Hyva Holding BV as at 31 December 2022 and these financial statements may be obtained from 37 A. Van Leeuwenhoekweg 2408 AL Alphen Aan Den Rijn, Netherlands.
The company is a wholly owned subsidiary of Hyva Holding BV, and is included in the consolidated financial statements of Hyva Holding BV, which are publicly available. The consolidated financial statements can be obtained from the registered office, 37 A. Van Leeuwenhoekweg 2408 AL Alphen Aan Den Rijn, Netherlands. Therefore, the company is exempt by virtue of section 401 of the Companies Act 2006 from the requirement to prepare consolidated accounts.
The financial statements have been prepared on a going concern basis. The following paragraph sets out the basis on which the directors have reached their conclusion.
The company forecasts and projections show that the company has adequate financial resources and will be able to continue to trade on an on-going operational basis for the next 12 months.
Page 12
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Hyva (U.K.) Limited
Notes to the Financial Statements
For the year ended 31 December 2022
2.Accounting policies (continued)
Functional and presentation currency
Transactions and balances
Page 13
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Hyva (U.K.) Limited
Notes to the Financial Statements
For the year ended 31 December 2022
2.Accounting policies (continued)
Page 14
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Hyva (U.K.) Limited
Notes to the Financial Statements
For the year ended 31 December 2022
2.Accounting policies (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
Page 15
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Hyva (U.K.) Limited
Notes to the Financial Statements
For the year ended 31 December 2022
2.Accounting policies (continued)
Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.
Page 16
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Hyva (U.K.) Limited
Notes to the Financial Statements
For the year ended 31 December 2022
2.Accounting policies (continued)
Stock provision The stock provision is made in accordance with group policy. The provision is made for obsolete, slow moving and defective stocks. This process is monitored quarterly, the provision is adjusted accordingly and is reflected within the financial statements.
Page 17
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Hyva (U.K.) Limited
Notes to the Financial Statements
For the year ended 31 December 2022
Analysis of turnover by country of destination:
Page 18
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Hyva (U.K.) Limited
Notes to the Financial Statements
For the year ended 31 December 2022
Page 19
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Hyva (U.K.) Limited
Notes to the Financial Statements
For the year ended 31 December 2022
Page 20
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Hyva (U.K.) Limited
Notes to the Financial Statements
For the year ended 31 December 2022
The UK Government announced at the Spring Budget 2023 that corporation tax will be increased (from April 2023) from 19% to 25% for companies with profits exceeding £250,000. The rate will remain at 19% for those companies with profits of £50,000 or less, while those with profits £50,000-£250,000 will pay the 25% rate reduced by a marginal relief.
Page 21
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Hyva (U.K.) Limited
Notes to the Financial Statements
For the year ended 31 December 2022
Page 22
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Hyva (U.K.) Limited
Notes to the Financial Statements
For the year ended 31 December 2022
Page 23
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Hyva (U.K.) Limited
Notes to the Financial Statements
For the year ended 31 December 2022
16.Debtors (continued)
Page 24
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Hyva (U.K.) Limited
Notes to the Financial Statements
For the year ended 31 December 2022
Page 25
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Hyva (U.K.) Limited
Notes to the Financial Statements
For the year ended 31 December 2022
Profit and loss account
The Company operates a defined contribution pension scheme. The pension contribution charge for the year represented the contributions payable by the Company to the scheme and amounted to £64,733 (2021: £55,898). The outstanding amount payable at the year end is £1,984 (2021: £11,223).
Page 26
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Hyva (U.K.) Limited
Notes to the Financial Statements
For the year ended 31 December 2022
The immediate parent company is Hyva Securities BV, a company incorporated in the Netherlands. The ultimate parent company and ultimate controlling party is Hyva Holding BV. Hyva Holding BV is the smallest and largest group to prepare consolidated financial statements for the year ended 31 December 2022. The financial statements for these companies can be obtained from the registered office, 37 A. Van Leeuwenhoekweg 2408 AL Alphen Aan Den Rign, Netherlands.
Page 27
|