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REGISTERED NUMBER: 05621458 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Eunited (Uk) Limited

Eunited (Uk) Limited (Registered number: 05621458)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Eunited (Uk) Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: Mrs A E Niculae
Mr A Resmerita





REGISTERED OFFICE: Suite 11, Parkside Business Centre
Plumpton Road
Hoddesdon
EN11 0ES





REGISTERED NUMBER: 05621458 (England and Wales)





ACCOUNTANTS: E Johnson & Associates
Chartered Certified Accountants
637 Green Lanes
London
N8 0RE

Eunited (Uk) Limited (Registered number: 05621458)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 137,550 155,888

CURRENT ASSETS
Debtors 5 364,265 216,308
Cash at bank 409,477 387,534
773,742 603,842
CREDITORS
Amounts falling due within one
year

6

234,837

89,365
NET CURRENT ASSETS 538,905 514,477
TOTAL ASSETS LESS CURRENT
LIABILITIES

676,455

670,365

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings 8 676,453 670,363
SHAREHOLDERS' FUNDS 676,455 670,365

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 17 April 2024 and were signed on its behalf by:





Mr A Resmerita - Director


Eunited (Uk) Limited (Registered number: 05621458)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Eunited (Uk) 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.
Freehold property - in accordance with the property
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 5 ) .

Eunited (Uk) Limited (Registered number: 05621458)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 December 2022 129,895 21,500 8,627
Additions - - -
Disposals - - -
At 30 November 2023 129,895 21,500 8,627
DEPRECIATION
At 1 December 2022 15,587 18,630 7,571
Charge for year 2,598 718 264
Eliminated on disposal - - -
At 30 November 2023 18,185 19,348 7,835
NET BOOK VALUE
At 30 November 2023 111,710 2,152 792
At 30 November 2022 114,308 2,870 1,056

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 December 2022 111,151 5,869 277,042
Additions 3,701 - 3,701
Disposals (67,901 ) - (67,901 )
At 30 November 2023 46,951 5,869 212,842
DEPRECIATION
At 1 December 2022 75,995 3,371 121,154
Charge for year 7,007 624 11,211
Eliminated on disposal (57,073 ) - (57,073 )
At 30 November 2023 25,929 3,995 75,292
NET BOOK VALUE
At 30 November 2023 21,022 1,874 137,550
At 30 November 2022 35,156 2,498 155,888

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 214,342 56,743
Other debtors 149,923 159,565
364,265 216,308

Eunited (Uk) Limited (Registered number: 05621458)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 169,572 36,146
Taxation and social security 57,216 32,454
Other creditors 8,049 20,765
234,837 89,365

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
2 Ordinary £1 2 2

8. RESERVES
Retained
earnings
£   

At 1 December 2022 670,363
Profit for the year 156,090
Dividends (150,000 )
At 30 November 2023 676,453

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £150,000 (2022 - £82,000) were paid to the directors .

10. ULTIMATE CONTROLLING PARTY

The company is controlled by the directors of the company.