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Company Registration No. 10823523 (England and Wales)
Euro-agg (Holdings) Limited Unaudited accounts for the year ended 31 December 2024
Euro-agg (Holdings) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Euro-agg (Holdings) Limited Company Information for the year ended 31 December 2024
Directors
Gareth Moores Timothy John Michael Hegarty
Company Number
10823523 (England and Wales)
Registered Office
7 High Street Windsor Berkshire SL4 1LD England
Accountants
James Norman Business Advisory Limited 7 High Street Windsor SL4 1LD
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Euro-agg (Holdings) Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Investments
3
10,558 
10,558 
Current assets
Debtors
4
200 
200 
Creditors: amounts falling due within one year
5
(95,278)
(93,887)
Net current liabilities
(95,078)
(93,687)
Net liabilities
(84,520)
(83,129)
Capital and reserves
Called up share capital
6
270 
270 
Capital contribution reserve
(10,050)
(10,050)
Profit and loss account
(74,740)
(73,349)
Shareholders' funds
(84,520)
(83,129)
For the year ending 31 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 11 June 2025 and were signed on its behalf by
Timothy John Michael Hegarty Director Company Registration No. 10823523
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Euro-agg (Holdings) Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Euro-agg (Holdings) Limited is a private company, limited by shares, registered in England and Wales, registration number 10823523. The registered office is 7 High Street, Windsor, Berkshire, SL4 1LD, England.
2
Accounting policies
Basis of preparation
These financial statements have been prepared in compliance with FRS 102, ’The Financial Reporting Standard applicable to 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. This is a parent company and is exempt from preparing group accounts as it qualifies as a small group.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts and rebates.
Investments
Investments in shares are included at cost price.
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 taxation
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.
3
Investments
Subsidiary undertakings 
£ 
Valuation at 1 January 2024
10,558 
Valuation at 31 December 2024
10,558 
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Euro-agg (Holdings) Limited Notes to the Accounts for the year ended 31 December 2024
4
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
200 
200 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Amounts owed to group undertakings and other participating interests
94,378 
92,987 
Accruals
900 
900 
95,278 
93,887 
6
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
270 Ordinary shares A of £1 each
270 
270 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Directors Loan Account
50 
- 
- 
50 
Directors Loan Account
150 
- 
- 
150 
200 
- 
- 
200 
8
Transactions with related parties
Included in creditors is the following balances: £10,458 (2023 - £10,458) owed to Euro-Agg DMCC. £83,920 (2023: £82,528) owed to Euro-Agg Limited. During the year expenses of £1,392 (2023: £14,210) was paid from Euro-Agg Limited increasing the loan above.
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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