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Registration number: 01998921

Euro-American Marketing Services Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 July 2024

 

Euro-American Marketing Services Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 5

 

Euro-American Marketing Services Limited

Company Information

Director

Mr Mark Jocelyn Dorman

Company secretary

Mrs Victoria Dorman

Registered office

Moat Mill
Newick Lane
Mayfield
East Sussex
TN20 6RF

Accountants

Horden Accountancy Services Limited Hop Press
Risebridge Farm
Goudhurst
Kent
TN17 1HN

 

Euro-American Marketing Services Limited

(Registration number: 01998921)
Balance Sheet as at 31 July 2024

Note

2024
£

2023
£

Fixed assets

 

Investments

4

694

-

Current assets

 

Cash at bank and in hand

 

7

319

Creditors: Amounts falling due within one year

5

(93,577)

(93,868)

Net current liabilities

 

(93,570)

(93,549)

Net liabilities

 

(92,876)

(93,549)

Capital and reserves

 

Called up share capital

6

100

100

Retained earnings

(92,976)

(93,649)

Shareholders' deficit

 

(92,876)

(93,549)

For the financial year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 28 May 2025
 

.........................................
Mr Mark Jocelyn Dorman
Director

 

Euro-American Marketing Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Moat Mill
Newick Lane
Mayfield
East Sussex
TN20 6RF

These financial statements were authorised for issue by the director on 28 May 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Foreign currency transactions and balances

Transactions in foreign currencies are recorded at the exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the closing rates at the balance sheet date. All exchange differences are included in the profit and loss account.

Depreciation

Asset class

Depreciation method and rate

Plant and machinery

25% reducing balance

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

 

Euro-American Marketing Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

4

Investments

2024
£

2023
£

Investments in subsidiaries

694

-

Subsidiaries

£

Cost or valuation

Additions

694

Provision

Carrying amount

At 31 July 2024

694

 

Euro-American Marketing Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

2024

2023

Subsidiary undertakings

Wokka Spirits Limited

20 Mornish Road, Poole, Dorset BH13 7BZ

England

Ordinary Shares

100%

0%

Subsidiary undertakings

Wokka Spirits Limited

The principal activity of Wokka Spirits Limited is Dormant.

5

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Accruals and deferred income

878

263

Other creditors

92,699

93,605

93,577

93,868

6

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

100

100

100

100