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Registered number: 04239037













EUROZONE DEVELOPMENTS LIMITED
UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 MARCH 2024


 
EUROZONE DEVELOPMENTS LIMITED
REGISTERED NUMBER:04239037


BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,764
4,434

  
1,764
4,434

Current assets
  

Debtors: amounts falling due within one year
 5 
431,548
391,398

Cash at bank and in hand
  
1,641
4,814

  
433,189
396,212

Creditors: amounts falling due within one year
 6 
(5,500)
(22,171)

Net current assets
  
 
 
427,689
 
 
374,041

Total assets less current liabilities
  
429,453
378,475

  

Net assets
  
429,453
378,475


Capital and reserves
  

Called up share capital 
 7 
670,001
670,001

Profit and loss account
  
(240,548)
(291,526)

  
429,453
378,475


Page 1


 
EUROZONE DEVELOPMENTS LIMITED
REGISTERED NUMBER:04239037

    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 November 2024.





................................................
A D Townend
Director


The notes on pages 3 to 6 form part of these financial statements.

Page 2


 
EUROZONE DEVELOPMENTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Eurozone Developments Limited is a limited company incorporated and domiciled in England and Wales. The company's registered office is Harwood House, 43 Harwood Road, London, SW6 4QP, the principal place of business is 242 Battersea Bridge Road, London, SW11 3AA.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


Page 3


 
EUROZONE DEVELOPMENTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
Fixtures, fittings & equipment
-
20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4


 
EUROZONE DEVELOPMENTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Motor vehicles
Fixtures, fittings & equipment
Total

£
£
£



Cost or valuation


At 1 April 2023
11,917
56,208
68,125



At 31 March 2024

11,917
56,208
68,125



Depreciation


At 1 April 2023
11,917
51,774
63,691


Charge for the year on owned assets
-
2,670
2,670



At 31 March 2024

11,917
54,444
66,361



Net book value



At 31 March 2024
-
1,764
1,764



At 31 March 2023
-
4,434
4,434


5.


Debtors

2024
2023
£
£


Trade debtors
-
199,000

Other debtors
431,548
192,398

431,548
391,398



6.


Creditors: amounts falling due within one year

2024
2023
£
£

Other creditors
-
20,921

Accruals and deferred income
5,500
1,250

5,500
22,171


Page 5


 
EUROZONE DEVELOPMENTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



670,001 (2023 - 670,001) Ordinary shares of £1.00 each
670,001
670,001


 
Page 6