HJA_INNENAUSBAU_LTD - Accounts

HBA INNENAUSBAU LTD. - Company Information

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Company Registration No. 06713791 (England and Wales)

HJA INNENAUSBAU LTD

UNAUDITED ABBREVIATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2015

HJA INNENAUSBAU LTD

CONTENTS

Page

Abbreviated balance sheet

Notes to the abbreviated accounts

2 - 3

HJA INNENAUSBAU LTD

ABBREVIATED BALANCE SHEET

AS AT

31 DECEMBER 2015

- 1 -

2015

2014

Notes

€

Fixed assets

Tangible assets

8,745

5,214

Current assets

Stocks

69,800

80,200

Debtors: amounts falling due within one year

74,389

34,566

Debtors: amounts falling due after more than one year

24,609

24,008

Cash at bank and in hand

67,273

32,603

236,071

171,377

Creditors: amounts falling due within one year

(243,616)

(174,508)

Net current liabilities

(7,545)

(3,131)

Total assets less current liabilities

1,200

2,083

Capital and reserves

Called up share capital

Profit and loss account

1,199

2,082

Shareholders' funds

1,200

2,083

For the financial year ended 31 December 2015 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These abbreviated financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

Approved by the Board for issue on 30 August 2016

H Arens

Director

Company Registration No. 06713791

HJA INNENAUSBAU LTD

NOTES TO THE ABBREVIATED ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2015

- 2 -

Accounting policies

1.1

Accounting convention

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

1.2

Turnover

Turnover represents amounts receivable for goods and services net of VAT and trade discounts.

1.3

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Fixtures, fittings & equipment

20% on cost

1.4

Stock and work in progress

Work in progress is valued at the lower of cost and net realisable value.

Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

1.5

Deferred taxation

Deferred taxation is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.

1.6

Foreign currency translation

Monetary assets and liabilities denominated in foreign currencies are translated into euros at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to profit and loss account.

HJA INNENAUSBAU LTD

NOTES TO THE ABBREVIATED ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2015

- 3 -

Fixed assets

Tangible assets

€

Cost

At 1 January 2015

10,076

Additions

6,970

Disposals

(1,264)

At 31 December 2015

15,782

Depreciation

At 1 January 2015

4,862

On disposals

(1,264)

Charge for the year

3,439

At 31 December 2015

7,037

Net book value

At 31 December 2015

8,745

At 31 December 2014

5,214

Debtors

Debtors include an amount of €24,609 (2014 - €24,008) which is due after more than one year.

Share capital

2015

2014

€

Allotted, called up and fully paid

1 Ordinary share of £1

Related party relationships and transactions

Directors loan

Description

% Rate

Opening Balance

Amounts Advanced

Interest Charged

Amounts Repaid

Closing Balance

€

H Arens

5,448

2,131

7,579

5,448

2,131

7,579

The loan is interest free and has no fixed repayment date.