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REGISTERED NUMBER: 12033830 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

EGD LOGISTICS UK LIMITED

EGD LOGISTICS UK LIMITED (REGISTERED NUMBER: 12033830)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EGD LOGISTICS UK LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: A Armengol Cruz



REGISTERED OFFICE: First Floor
Black Country House
Rounds Green Road
Oldbury
West Midlands
B69 2DG



REGISTERED NUMBER: 12033830 (England and Wales)



AUDITORS: Edwards
34 High Street
Aldridge
Walsall
West Midlands
WS9 8LZ



ACCOUNTANTS: Crowe UK LLP
Black Country House
Rounds Green Road
Oldbury
West Midlands
B69 2DG

EGD LOGISTICS UK LIMITED (REGISTERED NUMBER: 12033830)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 76,384 7,155

CURRENT ASSETS
Debtors 5 215,608 120,157
Cash at bank 84,020 213,603
299,628 333,760
CREDITORS
Amounts falling due within one year 6 171,881 151,299
NET CURRENT ASSETS 127,747 182,461
TOTAL ASSETS LESS CURRENT
LIABILITIES

204,131

189,616

PROVISIONS FOR LIABILITIES 7 17,241 -
NET ASSETS 186,890 189,616

CAPITAL AND RESERVES
Called up share capital 100,000 100,000
Retained earnings 86,890 89,616
186,890 189,616

EGD LOGISTICS UK LIMITED (REGISTERED NUMBER: 12033830)

BALANCE SHEET - continued
30 JUNE 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 April 2025 and were signed by:





A Armengol Cruz - Director


EGD LOGISTICS UK LIMITED (REGISTERED NUMBER: 12033830)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024


1. STATUTORY INFORMATION

EGD Logistics 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.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern
At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus, the director continues to adopt the going concern basis of accounting in preparing the financial statements.

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
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Office Equipment 33% straight line
Fixtures & Fittings 25% straight line
Motor Vehicles 33% reducing balance

Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.

Short term debtors are measured at transaction price, less any subsequent impairment

Short term creditors are measured at transaction price.

Current taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.


EGD LOGISTICS UK LIMITED (REGISTERED NUMBER: 12033830)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

Foreign exchange
Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

Leases
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense.
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 5 ) .

EGD LOGISTICS UK LIMITED (REGISTERED NUMBER: 12033830)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Office
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 July 2023 - 16,402 10,162 70,708 97,272
Additions 937 73,660 - 562 75,159
At 30 June 2024 937 90,062 10,162 71,270 172,431
DEPRECIATION
At 1 July 2023 - 11,854 7,960 70,303 90,117
Charge for year 39 4,904 727 260 5,930
At 30 June 2024 39 16,758 8,687 70,563 96,047
NET BOOK VALUE
At 30 June 2024 898 73,304 1,475 707 76,384
At 30 June 2023 - 4,548 2,202 405 7,155

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 159,139 98,046
Other debtors 56,469 22,111
215,608 120,157

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 56,281 25,750
Amounts owed to group undertakings 76,380 96,036
Taxation and social security 12,348 28,497
Other creditors 26,872 1,016
171,881 151,299

7. PROVISIONS FOR LIABILITIES
2024
£   
Deferred tax
Accelerated capital allowances 17,241

EGD LOGISTICS UK LIMITED (REGISTERED NUMBER: 12033830)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 July 2023 (185 )
Charge to Statement of Income and Retained Earnings
during year

17,426
Balance at 30 June 2024 17,241

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

David Webb FCA (Senior Statutory Auditor)
for and on behalf of Edwards

9. RELATED PARTY TRANSACTIONS

During the year the company acquired services of £336,018 (2022: £230,677) from EGD Logistics, SL, a related party. At the year end, £96,036 was due to the related party and is shown within creditors. At the end of the prior year, £21,752 was due from related party and was shown within debtors.

10. ULTIMATE CONTROLLING PARTY

The immediate parent undertaking is EGD Logistics, S.L., a company incorporated in Spain.

The ultimate parent undertaking is Grupo Corporativo Caliche, a company incorporated Spain.