Registered number
08032466
Metalusa UK Limited
Report and Unaudited Accounts
31 December 2024

Metalusa UK Limited
Registered number: | 08032466
Balance Sheet
as at 31 December 2024
Notes |  |  | 2024 |  |  | 2023
£ | £
Current assets
Cash at bank and in hand |  |  | 3,282 |  |  | 1,868
Creditors: amounts falling due within one year | 4 |  | (63,590) |  |  | (60,722)
Net current liabilities |  |  |  | (60,308) |  |  | (58,854)
Net liabilities |  |  |  | (60,308) |  |  | (58,854)
Capital and reserves
Called up share capital |  |  |  | 10,000 |  |  | 10,000
Profit and loss account |  |  |  | (70,308) |  |  | (68,854)
Shareholder's funds |  |  |  | (60,308) |  |  | (58,854)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Dr Alberto Da Silva Cravo
Director
Approved by the board on 10 September 2025

Metalusa UK Limited
Notes to the Accounts
for the year ended 31 December 2024
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is recognised so as to write off the cost, less their residual value, of each asset evenly over its expected useful life, as follows:
| Plant and machinery | 50% Straight line
| The gain or loss on the disposal of an asset is determined as the difference between the sale proceeds
| and the carrying value of the asset, and is credited or charged to profit or loss.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| 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. 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.
| 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.
2 | Employees | 2024 |  | 2023
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 January 2024 | 387
| At 31 December 2024 | 387
| Depreciation
| At 1 January 2024 | 387
| At 31 December 2024 | 387
| Net book value
| At 31 December 2024 | -
4 | Creditors: amounts falling due within one year | 2024 |  | 2023
£ | £
| Taxation and social security costs | (350) |  | -
| Other creditors | 63,940 |  | 60,722
|  |  |  |  |  | 63,590 |  | 60,722
5 | Related party transactions
| At the year end dated 31 December 2024, the company owed Metalusa Industrial S.A £61,910.00 (2023: £58,692.00) a related party under common directorship.
6 | Other information
| Metalusa UK Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 8 Lanercost Crescent
| Milton Keynes
| England
| MK10 9EB

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