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REGISTERED NUMBER: 04219753 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

EUROBOOZER LIMITED

EUROBOOZER LIMITED (REGISTERED NUMBER: 04219753)






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


EUROBOOZER LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: M A Railton





SECRETARY: J Smirh





REGISTERED OFFICE: Units 2 & 3
Northbridge Road
Berkhamsted
HP4 1EF





REGISTERED NUMBER: 04219753 (England and Wales)





ACCOUNTANTS: Jamieson Stone LLP
Windsor House
40/41 Great Castle Street
London
W1W 8LU

EUROBOOZER LIMITED (REGISTERED NUMBER: 04219753)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 146,612 157,056

CURRENT ASSETS
Stocks 5 301,943 284,414
Debtors 6 1,370,993 1,145,142
Cash at bank 96,953 590
1,769,889 1,430,146
CREDITORS
Amounts falling due within one year 7 (2,097,371 ) (1,526,156 )
NET CURRENT LIABILITIES (327,482 ) (96,010 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(180,870

)

61,046

CREDITORS
Amounts falling due after more than one
year

8

(195,887

)

(304,482

)
NET LIABILITIES (376,757 ) (243,436 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (376,857 ) (243,536 )
SHAREHOLDERS' FUNDS (376,757 ) (243,436 )

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.

EUROBOOZER LIMITED (REGISTERED NUMBER: 04219753)

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 28 March 2024 and were signed by:





M A Railton - Director


EUROBOOZER LIMITED (REGISTERED NUMBER: 04219753)

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

1. STATUTORY INFORMATION

Euroboozer 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 the total amount receivable by the company excluding value added tax, in the ordinary course of its business for goods supplied and services provided.

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 - 20% on reducing balance
Office equipment - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

EUROBOOZER LIMITED (REGISTERED NUMBER: 04219753)

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

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
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. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2022 - 12 ) .

4. TANGIBLE FIXED ASSETS
Plant and Office Motor Computer
machinery equipment vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2022 51,852 12,266 197,928 2,941 264,987
Additions 9,695 - 3,984 2,118 15,797
At 31 March 2023 61,547 12,266 201,912 5,059 280,784
DEPRECIATION
At 1 April 2022 22,786 11,495 72,151 1,499 107,931
Charge for year 6,215 193 18,943 890 26,241
At 31 March 2023 29,001 11,688 91,094 2,389 134,172
NET BOOK VALUE
At 31 March 2023 32,546 578 110,818 2,670 146,612
At 31 March 2022 29,066 771 125,777 1,442 157,056

5. STOCKS
2023 2022
£    £   
Goods for resale 301,943 284,414

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 861,504 789,139
Other debtors 416,443 286,888
Prepayments and accrued income 93,046 69,115
1,370,993 1,145,142

EUROBOOZER LIMITED (REGISTERED NUMBER: 04219753)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 442,281 182,203
Other loans 350,000 350,000
Hire purchase contracts 38,242 38,242
Trade creditors 913,268 612,779
Social security and other taxes 89,543 160,181
Other creditors 264,037 182,751
2,097,371 1,526,156

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans due between
1 & 2 years 70,000 70,000
Bank loans due between
2 & 5 years 93,333 163,333
Hire purchase contracts 32,554 71,149
195,887 304,482