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REGISTERED NUMBER: 04424740 (England and Wales)














Unaudited Financial Statements for the Year Ended 30 September 2024

for

B J Eurosell Limited
B J Eurosell Limited (Registered number: 04424740)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

B J Eurosell Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: J Jackson
P J Jackson





REGISTERED OFFICE: Seymour Chambers
92 London Road
Liverpool
Merseyside
L3 5NW





REGISTERED NUMBER: 04424740 (England and Wales)





ACCOUNTANTS: Douglas Fairless Partnership
Chartered Certified Accountants
Seymour Chambers
92 London Road
Liverpool
Merseyside
L3 5NW
Page 1
B J Eurosell Limited (Registered number: 04424740)

Abridged Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 8,450 9,853
Investments 6 50,714 43,801
59,164 53,654

CURRENT ASSETS
Stocks 8,430 7,970
Debtors 218,605 224,208
Cash at bank 226,816 239,772
453,851 471,950
CREDITORS
Amounts falling due within one year 257,589 278,103
NET CURRENT ASSETS 196,262 193,847
TOTAL ASSETS LESS CURRENT
LIABILITIES
255,426
247,501

PROVISIONS FOR LIABILITIES 1,606 1,872
NET ASSETS 253,820 245,629

CAPITAL AND RESERVES
Called up share capital 90 90
Retained earnings 253,730 245,539
SHAREHOLDERS' FUNDS 253,820 245,629

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

The notes form part of these financial statements

Page 2 continued...
B J Eurosell Limited (Registered number: 04424740)

Abridged Balance Sheet - continued
30 September 2024


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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 September 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 June 2025 and were signed on its behalf by:





P J Jackson - Director


The notes form part of these financial statements

Page 3
B J Eurosell Limited (Registered number: 04424740)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

B J Eurosell 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 as modified by the revaluation of certain assets.

Turnover
The turnover in the profit & loss account represents revenue recognised on goods sold on a cash or credit basis during the period exclusive of value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 10% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Page 4 continued...
B J Eurosell Limited (Registered number: 04424740)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2023
and 30 September 2024 90,000
AMORTISATION
At 1 October 2023
and 30 September 2024 90,000
NET BOOK VALUE

At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2023
and 30 September 2024 25,444
DEPRECIATION
At 1 October 2023 15,591
Charge for year 1,403
At 30 September 2024 16,994
NET BOOK VALUE
At 30 September 2024 8,450
At 30 September 2023 9,853

6. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST OR VALUATION
At 1 October 2023 43,801
Additions 1,200
Revaluations 5,713
At 30 September 2024 50,714
NET BOOK VALUE
At 30 September 2024 50,714
At 30 September 2023 43,801

Page 5 continued...
B J Eurosell Limited (Registered number: 04424740)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

6. FIXED ASSET INVESTMENTS - continued

Cost or valuation at 30 September 2024 is represented by:
Totals
£   
Valuation in 2015 447
Valuation in 2016 (1,796 )
Valuation in 2017 3,957
Valuation in 2018 (1,493 )
Valuation in 2019 1,106
Valuation in 2020 2,539
Valuation in 2021 1,640
Valuation in 2023 (6,798 )
Valuation in 2024 5,713
Cost 45,399
50,714

Page 6
Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
B J Eurosell Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of B J Eurosell Limited for the year ended 30 September 2024 which comprise the Abridged Income Statement, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of B J Eurosell Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of B J Eurosell Limited and state those matters that we have agreed to state to the Board of Directors of B J Eurosell Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that B J Eurosell Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of B J Eurosell Limited. You consider that B J Eurosell Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of B J Eurosell Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Douglas Fairless Partnership
Chartered Certified Accountants
Seymour Chambers
92 London Road
Liverpool
Merseyside
L3 5NW


Date: .............................................

This page does not form part of the statutory financial statements

Page 7