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REGISTERED NUMBER: 05491530 (England and Wales)



















EURO DELUX LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023






EURO DELUX LIMITED (REGISTERED NUMBER: 05491530)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EURO DELUX LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: G K Raghvani





SECRETARY: Mrs D G Raghvani





REGISTERED OFFICE: Unit 5
Cygnus Business Centre
Dalmeyer Road,willesden
London
NW10 2XA





REGISTERED NUMBER: 05491530 (England and Wales)





ACCOUNTANTS: C. Jay & Co.
Chartered Certified Accountants
CJ House
99A Cobbold Road
London
NW10 9SL

EURO DELUX LIMITED (REGISTERED NUMBER: 05491530)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 460,047 460,107

CURRENT ASSETS
Debtors 5 290,337 301,619
Cash at bank and in hand 2,505 684
292,842 302,303
CREDITORS
Amounts falling due within one year 6 38,584 45,029
NET CURRENT ASSETS 254,258 257,274
TOTAL ASSETS LESS CURRENT LIABILITIES 714,305 717,381

CREDITORS
Amounts falling due after more than one
year

7

708,774

717,701
NET ASSETS/(LIABILITIES) 5,531 (320 )

CAPITAL AND RESERVES
Called up share capital 20 20
Retained earnings 5,511 (340 )
SHAREHOLDERS' FUNDS 5,531 (320 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

EURO DELUX LIMITED (REGISTERED NUMBER: 05491530)

BALANCE SHEET - continued
31 MARCH 2023


The 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.

The financial statements were approved by the director and authorised for issue on 3 November 2023 and were signed by:





G K Raghvani - Director


EURO DELUX LIMITED (REGISTERED NUMBER: 05491530)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023


1. STATUTORY INFORMATION

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

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

EURO DELUX LIMITED (REGISTERED NUMBER: 05491530)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£ £ £
COST
At 1 April 2022
and 31 March 2023 459,868 18,816 478,684
DEPRECIATION
At 1 April 2022 - 18,577 18,577
Charge for year - 60 60
At 31 March 2023 - 18,637 18,637
NET BOOK VALUE
At 31 March 2023 459,868 179 460,047
At 31 March 2022 459,868 239 460,107

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 91,902 78,884
Other debtors 198,435 222,735
290,337 301,619

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Bank loans and overdrafts - 364
Trade creditors 28,418 27,592
Taxation and social security 9,266 16,323
Other creditors 900 750
38,584 45,029

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£ £
Bank loans 29,772 40,706
Other creditors 679,002 676,995
708,774 717,701