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REGISTERED NUMBER: 03658791















Financial Statements for the Year Ended 31st December 2024

for

Eurodisc Manufacturing Limited

Eurodisc Manufacturing Limited (Registered number: 03658791)

Contents of the Financial Statements
for the Year Ended 31st December 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Eurodisc Manufacturing Limited

Company Information
for the Year Ended 31st December 2024







DIRECTOR: S Pryor





SECRETARY: A L Pryor





REGISTERED OFFICE: 4b Printing House Yard
Hackney Road
London
E2 7PR





REGISTERED NUMBER: 03658791





ACCOUNTANTS: Armstrong & Co
Chartered Accountants
4a Printing House Yard
Hackney Road
London
E2 7PR

Eurodisc Manufacturing Limited (Registered number: 03658791)

Statement of Financial Position
31st December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 12,414 18,907

CURRENT ASSETS
Debtors 5 128,257 142,988
Cash at bank 106,376 113,522
234,633 256,510
CREDITORS
Amounts falling due within one year 6 210,312 219,519
NET CURRENT ASSETS 24,321 36,991
TOTAL ASSETS LESS CURRENT
LIABILITIES

36,735

55,898

CREDITORS
Amounts falling due after more than one
year

7

10,017

12,002
NET ASSETS 26,718 43,896

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 8 26,618 43,796
SHAREHOLDERS' FUNDS 26,718 43,896

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Eurodisc Manufacturing Limited (Registered number: 03658791)

Statement of Financial Position - continued
31st December 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12th June 2025 and were signed by:





S Pryor - Director


Eurodisc Manufacturing Limited (Registered number: 03658791)

Notes to the Financial Statements
for the Year Ended 31st December 2024


1. STATUTORY INFORMATION

Eurodisc Manufacturing Limited is a private company, limited by shares , registered in Not specified/Other. 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.
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 (2023 - 2 ) .

Eurodisc Manufacturing Limited (Registered number: 03658791)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2024


4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1st January 2024
and 31st December 2024 4,860 19,833 17,368 42,061
DEPRECIATION
At 1st January 2024 4,860 4,550 13,744 23,154
Charge for year - 4,972 1,521 6,493
At 31st December 2024 4,860 9,522 15,265 29,647
NET BOOK VALUE
At 31st December 2024 - 10,311 2,103 12,414
At 31st December 2023 - 15,283 3,624 18,907

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 128,157 142,888
Other debtors 100 100
128,257 142,988

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other loans 16,249 26,724
Hire purchase contracts 1,985 1,985
Trade creditors 139,164 125,155
Corporation tax 3,478 8,356
Social security and other taxes (518 ) -
VAT liability 29,205 26,035
Accrued expenses 20,749 31,264
210,312 219,519

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 10,017 12,002

Eurodisc Manufacturing Limited (Registered number: 03658791)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2024


8. RESERVES
Retained
earnings
£   

At 1st January 2024 43,796
Profit for the year 4,721
Dividends (21,899 )
At 31st December 2024 26,618

9. RELATED PARTY DISCLOSURES

Eurodisc Manufacturing Limited (EML) has entered into a sales and management agreement with MPO France SAS under which MPO has some influence over the financial and operating policies of EML.

The following transactions were entered into during the period:

(1) Interest charged by MPO France SAS during the year amounted to £5,773 (2023: £24,192). At the balance sheet date the total owing to MPO France SAS included in accruals is £16,248.50 (2023: £26,724) and total loan balance outstanding to MPO France SAS was £5,773 (2023: £26,724).

(2) During the year EML purchased at arms length goods and services to the value of £595,887 (2023: £860,916) from MPO France SAS. At the balance sheet date £137,307 (2023: £92,001) was outstanding.