Acorah Software Products - Accounts Production 16.4.675 false true 30 December 2023 31 December 2022 false 31 December 2023 30 December 2024 30 December 2024 12367493 Mr A J Callard Mr H W Callard Miss N Dakin Mrs J Faulkner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12367493 2023-12-30 12367493 2024-12-30 12367493 2023-12-31 2024-12-30 12367493 frs-core:ComputerEquipment 2024-12-30 12367493 frs-core:ComputerEquipment 2023-12-31 2024-12-30 12367493 frs-core:ComputerEquipment 2023-12-30 12367493 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-30 12367493 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 2024-12-30 12367493 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-30 12367493 frs-core:PlantMachinery 2024-12-30 12367493 frs-core:PlantMachinery 2023-12-31 2024-12-30 12367493 frs-core:PlantMachinery 2023-12-30 12367493 frs-core:RetainedEarningsAccumulatedLosses 2024-12-30 12367493 frs-bus:CompanyLimitedByGuarantee 2023-12-31 2024-12-30 12367493 frs-bus:FilletedAccounts 2023-12-31 2024-12-30 12367493 frs-bus:SmallEntities 2023-12-31 2024-12-30 12367493 frs-bus:AuditExempt-NoAccountantsReport 2023-12-31 2024-12-30 12367493 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-31 2024-12-30 12367493 frs-bus:Director1 2023-12-31 2024-12-30 12367493 frs-bus:Director2 2023-12-31 2024-12-30 12367493 frs-bus:Director3 2023-12-31 2024-12-30 12367493 frs-bus:Director4 2023-12-31 2024-12-30 12367493 frs-countries:EnglandWales 2023-12-31 2024-12-30 12367493 2022-12-30 12367493 2023-12-30 12367493 2022-12-31 2023-12-30 12367493 frs-core:RetainedEarningsAccumulatedLosses 2023-12-30
Registered number: 12367493
Europa Weightlifting Limited
Unaudited Financial Statements
For The Year Ended 30 December 2024
Finsbury Robinson Ltd
237 Westcombe Hill
London
SE3 7DW
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12367493
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 390,770 492,566
390,770 492,566
CURRENT ASSETS
Cash at bank and in hand 60,344 171,130
60,344 171,130
Creditors: Amounts Falling Due Within One Year (420,402 ) (671,448 )
NET CURRENT ASSETS (LIABILITIES) (360,058 ) (500,318 )
TOTAL ASSETS LESS CURRENT LIABILITIES 30,712 (7,752 )
NET ASSETS/(LIABILITIES) 30,712 (7,752 )
Income and Expenditure Account 30,712 (7,752 )
MEMBERS' FUNDS 30,712 (7,752)
For the year ending 30 December 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board
Mr A J Callard
Director
27th June 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Europa Weightlifting Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 12367493 . The registered office is 8 Chaucer Park, Dartford, DA1 1RE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 25% on cost
Plant & Machinery 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
Tax is recognised in the income and expenditure account 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.
2.5. Government Grant
Government grants are recognised in the income and expenditure account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income and expenditure account over the useful life of the asset concerned.
All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with.
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 31 December 2023 667,310 56,276 - 723,586
Additions 9,403 90,166 399 99,968
As at 30 December 2024 676,713 146,442 399 823,554
Depreciation
As at 31 December 2023 214,517 16,503 - 231,020
Provided during the period 169,179 32,485 100 201,764
As at 30 December 2024 383,696 48,988 100 432,784
Net Book Value
As at 30 December 2024 293,017 97,454 299 390,770
As at 31 December 2023 452,793 39,773 - 492,566
5. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 3