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REGISTERED NUMBER: 03126961 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Euro Training (UK) Limited

Euro Training (UK) Limited (Registered number: 03126961)

Contents of the Financial Statements
for the Year Ended 31 December 2023










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Euro Training (UK) Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: C J McMahon





REGISTERED OFFICE: 303 Goring Road
Worthing
West Sussex
BN12 4NX





REGISTERED NUMBER: 03126961 (England and Wales)





ACCOUNTANTS: THL Accountancy Ltd
303 Goring Road
Worthing
West Sussex
BN12 4NX

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Euro Training (UK) Limited


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Euro Training (UK) Limited for the year ended 31 December 2023 which comprise the Income Statement, 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Euro Training (UK) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Euro Training (UK) Limited and state those matters that we have agreed to state to the director of Euro Training (UK) Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Euro Training (UK) Limited and its director for our work or for this report.

It is your duty to ensure that Euro Training (UK) Limited 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 Euro Training (UK) Limited. You consider that Euro Training (UK) Limited 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 Euro Training (UK) Limited. 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.






THL Accountancy Ltd
303 Goring Road
Worthing
West Sussex
BN12 4NX


19 September 2024

Euro Training (UK) Limited (Registered number: 03126961)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,367 7,952
Investments 5 350,001 350,001
356,368 357,953

CURRENT ASSETS
Debtors 6 459,116 216,223
Cash at bank and in hand 165,320 189,830
624,436 406,053
CREDITORS
Amounts falling due within one year 7 106,383 77,791
NET CURRENT ASSETS 518,053 328,262
TOTAL ASSETS LESS CURRENT
LIABILITIES

874,421

686,215

PROVISIONS FOR LIABILITIES 337 638
NET ASSETS 874,084 685,577

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 874,081 685,574
874,084 685,577

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

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

The director acknowledges her 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 Training (UK) Limited (Registered number: 03126961)

Balance Sheet - continued
31 December 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 19 September 2024 and were signed by:





C J McMahon - Director


Euro Training (UK) Limited (Registered number: 03126961)

Notes to the Financial Statements
for the Year Ended 31 December 2023


1. STATUTORY INFORMATION

Euro Training (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.

Improvements to Property - 7 years straight line
Fixtures and fittings - 7 years straight line
Motor vehicles - 25% on reducing balance
Computer equipment - 5 years straight line

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

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 1 (2022 - 1 ) .

Euro Training (UK) Limited (Registered number: 03126961)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 65,880
Additions 1,540
At 31 December 2023 67,420
DEPRECIATION
At 1 January 2023 57,928
Charge for year 3,125
At 31 December 2023 61,053
NET BOOK VALUE
At 31 December 2023 6,367
At 31 December 2022 7,952

5. FIXED ASSET INVESTMENTS
Shares in
group
undertaki
£   
COST
At 1 January 2023
and 31 December 2023 350,001
NET BOOK VALUE
At 31 December 2023 350,001
At 31 December 2022 350,001

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 23,342
Amounts owed by group undertakings 458,299 192,276
Other debtors 817 605
459,116 216,223

Euro Training (UK) Limited (Registered number: 03126961)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 6,548 4,721
Taxation and social security 99,217 56,550
Other creditors 618 16,520
106,383 77,791