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EUROTEMPEST LIMITED

Registered Number
06045376
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

EUROTEMPEST LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

ROBERTS, Francis Philip
SCHOOLING, Steven Paul, Dr
WOOD, Nicholas, Mr.

Company Secretary

SCHOOLING, Steven Paul, Dr

Registered Address

C/O Ucl Business Ltd
90 Tottenham Court Road
London
W1T 4TJ

Registered Number

06045376 (England and Wales)
EUROTEMPEST LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets335,69238,922
Tangible assets51,8142,536
37,50641,458
Current assets
Debtors146,57298,443
Cash at bank and on hand285,404275,951
431,976374,394
Creditors amounts falling due within one year6(413,525)(349,348)
Net current assets (liabilities)18,45125,046
Total assets less current liabilities55,95766,504
Net assets55,95766,504
Capital and reserves
Called up share capital66
Profit and loss account55,95166,498
Shareholders' funds55,95766,504
The financial statements were approved and authorised for issue by the Board of Directors on 24 June 2025, and are signed on its behalf by:
WOOD, Nicholas, Mr.
Director
Registered Company No. 06045376
EUROTEMPEST LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from rendering of services
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Research and development repayable tax credits are recognised in the period they are received. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Office Equipment4
2.Average number of employees

20242023
Average number of employees during the year86
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 January 24170,057170,057
Additions14,12414,124
At 31 December 24184,181184,181
Amortisation and impairment
At 01 January 24131,135131,135
Charge for year17,35417,354
At 31 December 24148,489148,489
Net book value
At 31 December 2435,69235,692
At 31 December 2338,92238,922
4.Useful life of intangible assets
Intangible assets are measured initially at cost. The depreciable amount of an intangible asset is amortised over its useful life. The useful life is estimated to be 5 years. The directors' routinely consider whether intangible assets are impaired and the carrying value, if there is impairment, is adjusted accordingly.
5.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 January 2414,11714,117
Additions1,5581,558
At 31 December 2415,67515,675
Depreciation and impairment
At 01 January 2411,58111,581
Charge for year2,2802,280
At 31 December 2413,86113,861
Net book value
At 31 December 241,8141,814
At 31 December 232,5362,536
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables10,0333,719
Taxation and social security64,78155,043
Accrued liabilities and deferred income338,711290,586
Total413,525349,348