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frs-core:RetainedEarningsAccumulatedLosses 2021-03-01 2022-02-28 12466184 frs-core:RetainedEarningsAccumulatedLosses 2021-02-28 12466184 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 12466184 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-02-28 12466184 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2022-02-28 12466184 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-02-28 12466184 frs-countries:UnitedKingdom 2021-03-01 2022-02-28 12466184 frs-countries:Europe 2021-03-01 2022-02-28 12466184 frs-countries:NorthAmerica 2021-03-01 2022-02-28 12466184 frs-countries:SouthAmerica 2021-03-01 2022-02-28 12466184 frs-countries:Asia 2021-03-01 2022-02-28 12466184 frs-countries:RestWorldOutsideUK 2021-03-01 2022-02-28 12466184 frs-bus:HighestPaidDirector 2021-03-01 2022-02-28 12466184 frs-bus:PrivateLimitedCompanyLtd 2021-03-01 2022-02-28 12466184 frs-bus:CompanyLimitedByGuarantee 2021-03-01 2022-02-28 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frs-bus:PreferenceShareClass3 2021-03-01 2022-02-28 12466184 frs-bus:PreferenceShareClass3 2021-02-28 12466184 frs-bus:PreferenceShareClass3 2022-02-28 12466184 frs-bus:PreferenceShareClass4 2021-03-01 2022-02-28 12466184 frs-bus:PreferenceShareClass4 2021-02-28 12466184 frs-bus:PreferenceShareClass4 2022-02-28 12466184 frs-bus:PreferenceShareClass5 2021-03-01 2022-02-28 12466184 frs-bus:PreferenceShareClass5 2021-02-28 12466184 frs-bus:PreferenceShareClass5 2022-02-28 12466184 1 2021-03-01 2022-02-28 12466184 1 2022-02-28 12466184 1 2021-03-01 2022-02-28 12466184 frs-core:LeasedAssets 2021-03-01 2022-02-28 12466184 frs-core:OwnedAssets 2021-03-01 2022-02-28 12466184 frs-core:CurrencyRisk 2021-03-01 2022-02-28 12466184 frs-core:MarketRisk 2021-03-01 2022-02-28 12466184 frs-core:InterestRateRisk 2021-03-01 2022-02-28 12466184 frs-core:DeferredTaxation 2021-03-01 2022-02-28 12466184 frs-core:DeferredTaxation 2021-02-28 12466184 frs-core:DeferredTaxation 2022-02-28 12466184 frs-core:OtherProvisionsContingentLiabilities 2021-03-01 2022-02-28 12466184 frs-core:OtherProvisionsContingentLiabilities 2021-02-28 12466184 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 12466184 frs-core:ProvisionsDeferredTax 2022-02-28 12466184 frs-core:OtherDeferredTax 2022-02-28 12466184 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-02-28 12466184 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-02-28 12466184 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-02-28 12466184 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-01 2022-02-28 12466184 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-28 12466184 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 12466184 frs-core:Provisions 2021-03-01 2022-02-28 12466184 frs-core:Provisions 2021-02-28 12466184 frs-core:Provisions 2022-02-28 12466184 frs-core:Provisions 2021-03-01 2022-02-28 12466184 frs-core:Provisions 2021-02-28 12466184 frs-core:Provisions 2022-02-28 12466184 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-02-28 12466184 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-02-28 12466184 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-02-28 12466184 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-02-28 12466184 frs-core:Share-basedPaymentsDeferredTax 2022-02-28 12466184 frs-core:TaxCreditsDeferredTax 2022-02-28 12466184 frs-core:CostValuation 2021-02-28 12466184 frs-core:AdditionsToInvestments 2022-02-28 12466184 frs-core:DisposalsRepaymentsInvestments 2022-02-28 12466184 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-02-28 12466184 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-02-28 12466184 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-02-28 12466184 frs-core:OtherIncreaseDecreaseInInvestments 2022-02-28 12466184 frs-core:CostValuation 2022-02-28 12466184 frs-core:ProvisionsForImpairmentInvestments 2021-02-28 12466184 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-02-28 12466184 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-02-28 12466184 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-02-28 12466184 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-02-28 12466184 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-02-28 12466184 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 12466184 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 12466184 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 12466184 frs-core:ListedExchangeTraded 2022-02-28 12466184 frs-core:ListedExchangeTraded 2021-02-28 12466184 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-02-28 12466184 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-02-28 12466184 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-02-28 12466184 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 12466184 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-02-28 12466184 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 12466184 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 12466184 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 12466184 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-02-28 12466184 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 12466184 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 12466184 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 12466184 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 12466184 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-02-28 12466184 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 12466184 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 12466184 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 12466184 frs-core:UnlistedNon-exchangeTraded 2022-02-28 12466184 frs-core:UnlistedNon-exchangeTraded 2021-02-28 12466184 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-02-28 12466184 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 12466184 frs-core:DisposalsRepaymentsInvestments 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Registered number: 12466184
EUPHORIA HOMEUK LTD
Unaudited Financial Statements
For The Year Ended 28 February 2023
Alpha Business Advisors
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12466184
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 5,000 5,000
5,000 5,000
CURRENT ASSETS
Stocks 5 26,073 22,073
Debtors 6 - 4,000
26,073 26,073
NET CURRENT ASSETS (LIABILITIES) 26,073 26,073
TOTAL ASSETS LESS CURRENT LIABILITIES 31,073 31,073
Creditors: Amounts Falling Due After More Than One Year 7 (50,000 ) (50,000 )
NET LIABILITIES (18,927 ) (18,927 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (19,027 ) (19,027 )
SHAREHOLDERS' FUNDS (18,927) (18,927)
Page 1
Page 2
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Ali Asghar
Director
10/11/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
EUPHORIA HOMEUK LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12466184 . The registered office is Sherbourne House 247 Humber Avenue , C/O Alpha Business Advisors, Coventry, CV1 2AQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Research and Development
Expenditure on research and development is written off in the year it is incurred.
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL (2022: NIL)
- -
4. Intangible Assets
Development Costs
£
Cost
As at 1 March 2022 5,000
As at 28 February 2023 5,000
Net Book Value
As at 28 February 2023 5,000
As at 1 March 2022 5,000
Page 3
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5. Stocks
2023 2022
£ £
Stock 26,073 -
Finished goods - 22,073
26,073 22,073
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 4,000
- 4,000
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 50,000 50,000
50,000 50,000
8. Share Capital
2023 2022
Allotted, Called up and fully paid 100 100
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