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frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 07933892
EUROPIC DATA LTD
Unaudited Financial Statements
For The Year Ended 31 May 2023
Daniel Wolfson & Co Ltd
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of EUROPIC DATA LTD for the year ended 31 May 2023 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the directors of EUROPIC DATA LTD in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of EUROPIC DATA LTD and state those matters that we have agreed to state to the directors of EUROPIC DATA LTD in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that EUROPIC DATA LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of EUROPIC DATA LTD . You consider that EUROPIC DATA LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of EUROPIC DATA LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Signed
Daniel Wolfson & Co Ltd
09/02/2024
382 Dns House Kenton Road
Harrow
Greater London
HA3 8DP
Page 1
Page 2
Balance Sheet
Registered number: 07933892
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,959 9,612
6,959 9,612
CURRENT ASSETS
Stocks 5 5,775 5,775
Debtors 6 174,114 147,126
Cash at bank and in hand 31,105 23,491
210,994 176,392
Creditors: Amounts Falling Due Within One Year 7 (80,631 ) (79,278 )
NET CURRENT ASSETS (LIABILITIES) 130,363 97,114
TOTAL ASSETS LESS CURRENT LIABILITIES 137,322 106,726
Creditors: Amounts Falling Due After More Than One Year 8 (15,833 ) (23,433 )
NET ASSETS 121,489 83,293
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 121,389 83,193
SHAREHOLDERS' FUNDS 121,489 83,293
Page 2
Page 3
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 T E Burrows
Director
09/02/2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
EUROPIC DATA LTD is a private company, limited by shares, incorporated in England & Wales, registered number 07933892 . The registered office is 382 Dns House Kenton Road, Harrow, Greater London, HA3 8DP.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% on reducing balance
Computer Equipment 1/3 on Cost
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. 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.
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except tothe 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.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 6)
6 6
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 June 2022 23,900 6,730 30,630
Additions - 1,149 1,149
As at 31 May 2023 23,900 7,879 31,779
Depreciation
As at 1 June 2022 16,486 4,532 21,018
Provided during the period 1,853 1,949 3,802
As at 31 May 2023 18,339 6,481 24,820
Net Book Value
As at 31 May 2023 5,561 1,398 6,959
As at 1 June 2022 7,414 2,198 9,612
5. Stocks
2023 2022
£ £
Stock 5,775 5,775
5,775 5,775
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 173,933 147,126
VAT 181 -
174,114 147,126
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 30,971 21,329
Bank loans and overdrafts 7,600 7,600
Corporation tax 32,806 33,601
Social security and other tax 1,131 1,055
VAT - 3,844
Accruals and deferred income 3,323 3,193
Directors' loan accounts 4,800 8,656
80,631 79,278
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bounce back loan 15,833 23,433
15,833 23,433
On 14th September 2020, the company availed itself of the Govt-backed Coronavirus Bounce-back LoanScheme. There is no interest payable, nor capital repayments due, for the first year. Over the remaining 5 yearterm, the loan is repayable by equal instalments, with interest at 2.5%. There are no penalties on early redemption.
9. Share Capital
2023 2022
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
10. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 92,000 126,000
92,000 126,000
11. Related Party Transactions
The company was owed £173,933 (2022 - £147,126) from Burrows & Sunaway partnership, a related business in
which Mr Tim Burrows and Mr Will Sunaway are both joint partners.
12. Ultimate Controlling Party
The directors are the controlling parties by virtue of their combined 100% shareholdings.
Page 6