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Registered Number: 03699481
England and Wales
EURO STAINLESS STEEL LIMITED
Abridged Accounts
Period of accounts Start date: 01 July 2022 End date: 30 June 2023

Euro Stainless Steel Limited Contents Page For the year ended 30 June 2023
Statement of financial position | 1
Notes to the financial statements | 2

Euro Stainless Steel Limited Statement of Financial Position As at 30 June 2023
| Notes | 2023 £ |  | 2022 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 1,382 |  | 1,651
|  | 1,382 |  | 1,651
Current assets |  |  |
Stocks |  | 14,800 |  | 15,338
Debtors |  | 90,698 |  | 71,616
Cash at bank and in hand |  | 2,027 |  | 14,494
|  | 107,525 |  | 101,448
Creditors: amount falling due within one year |  | (77,643) |  | (68,913)
Net current assets |  | 29,882 |  | 32,535
Total assets less current liabilities |  | 31,264 |  | 34,186
Creditors: amount falling due after more than one year |  | (6,900) |  | (10,500)
Net assets |  | 24,364 |  | 23,686
Capital and reserves |  |  |
Called up share capital | 4 | 2,000 |  | 2,000
Profit and loss account |  | 22,364 |  | 21,686
Shareholder's funds |  | 24,364 |  | 23,686
For the year ended 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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 director acknowledges 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 and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 26 September 2023 and were signed by:
------------------------------- William Neil Gray Director
1

Euro Stainless Steel Limited Notes to the Abridged Financial Statements For the year ended 30 June 2023
General Information Euro Stainless Steel Limited is a private company, limited by shares, registered in England and Wales, registration number 03699481, registration address Unit 3, Moorings Close Industrial Estate, Blackburn, Lancashire, BB2 4AH. The presentation currency is £ sterling.
1. | 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. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Website cost Planning and operating costs for the company's website are charged to the income statement as incurred. 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. 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:
Plant and Machinery | 25% Straight Line
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Financial instruments The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2. | Average number of employees Average number of employees during the year was 3 (2022 : 3).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 July 2022 | 6,000 |  | 20,311 |  | 24,074 |  | 50,385
Additions | - |  | - |  | 1,842 |  | 1,842
Disposals | - |  | - |  | - |  | -
At 30 June 2023 | 6,000 |  | 20,311 |  | 25,916 |  | 52,227
Depreciation
At 01 July 2022 | 4,500 |  | 20,311 |  | 23,923 |  | 48,734
Charge for year | 1,500 |  | - |  | 611 |  | 2,111
On disposals | - |  | - |  | - |  | -
At 30 June 2023 | 6,000 |  | 20,311 |  | 24,534 |  | 50,845
Net book values
Closing balance as at 30 June 2023 | - |  | - |  | 1,382 |  | 1,382
Opening balance as at 01 July 2022 | 1,500 |  | - |  | 151 |  | 1,651
4. | Share Capital Authorised 2,000 Class A shares of £1.00 each
Allotted, called up and fully paid | 2023 £ |  | 2022 £
--- | --- | --- | ---
2,000 Class A shares of £1.00 each | 2,000 |  | 2,000
| 2,000 |  | 2,000
2