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Company Registration No. 11979555 (England and Wales)
EURO MERCHANDISERS LTD Unaudited accounts for the year ended 31 May 2024
EURO MERCHANDISERS LTD Unaudited accounts Contents
Page
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EURO MERCHANDISERS LTD Company Information for the year ended 31 May 2024
Director
PRIYANKA JAIN
Secretary
Mukul Kumar Jain
Company Number
11979555 (England and Wales)
Registered Office
104 COLLEGE ROAD VYMAN HOUSE HARROW MIDDLESEX HA1 1BQ UNITED KINGDOM
Accountants
RMR Partnership LLP 3rd Floor, Vyman House 104 College Road Harrow Middlesex HA1 1BQ
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EURO MERCHANDISERS LTD Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Investment property
333,772 
- 
Current assets
Debtors
455,459 
229,781 
Cash at bank and in hand
182 
57,030 
455,641 
286,811 
Creditors: amounts falling due within one year
(766,909)
(236,432)
Net current (liabilities)/assets
(311,268)
50,379 
Net assets
22,504 
50,379 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
22,404 
50,279 
Shareholders' funds
22,504 
50,379 
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 May 2025 and were signed on its behalf by
PRIYANKA JAIN Director Company Registration No. 11979555
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EURO MERCHANDISERS LTD Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
EURO MERCHANDISERS LTD is a private company, limited by shares, registered in England and Wales, registration number 11979555. The registered office is 104 COLLEGE ROAD, VYMAN HOUSE, HARROW, MIDDLESEX, HA1 1BQ, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
4
Investment property
2024 
£ 
Additions
333,772 
At 31 May 2024
333,772 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
268 
288 
Trade debtors
330,717 
229,493 
Other debtors
124,474 
- 
455,459 
229,781 
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EURO MERCHANDISERS LTD Notes to the Accounts for the year ended 31 May 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
5,514 
- 
Trade creditors
716,735 
177,805 
Amounts owed to group undertakings and other participating interests
(19,739)
- 
Taxes and social security
8,364 
12,359 
Other creditors
44,002 
44,000 
Loans from directors
10,937 
1,050 
Accruals
1,096 
1,218 
766,909 
236,432 
7
Transactions with related parties
The company owed the director £1050.00 (For 2022 that was £531.00) at the balance sheet date.
8
Controlling party
Euro Merchandisers Ltd being 100% owned by Sapna General Trading LLC (11 70 St - Al Souq Al Kabeer - Dubai - United Arab Emirates)
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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