Tioluxe Europe Ltd
Registered number: | 10957699
Statement of Financial Position
as at 30 September 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Financial assets |  |  |  | - |  |  | 2,598
Current assets
Debtors | 5 |  | 995 |  |  | 4,496
Cash at bank and in hand |  |  | 5,060 |  |  | 21,346
|  |  | 6,055 |  |  | 25,842
Creditors: amounts falling due within one year | 6 |  | (635) |  |  | (24,764)
Net current assets |  |  |  | 5,420 |  |  | 1,078
Net assets |  |  |  | 5,420 |  |  | 3,676
Capital and reserves
Called up share capital |  |  |  | 100,000 |  |  | 100,000
Profit and loss account |  |  |  | (94,580) |  |  | (96,324)
Shareholders' funds |  |  |  | 5,420 |  |  | 3,676
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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 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.
M R Sivakumar
Director
Approved by the board on 21 November 2025

Tioluxe Europe Ltd
Notes to the Accounts
for the period from 1 January 2025 to 30 September 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.
| Going concern
| The company ceased trading on 30 September 2025 and the financial statements have been prepared on a basis other than the going concern basis. The basis includes, where applicable, writing the company’s assets down to net realisable value. Provisions have also been made in respect of contracts which have become onerous at the reporting date.
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Changes in fair value/Impairment losses are included in the profit and loss account.
| Debtors
| Short term debtors are measured at transaction 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. 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.
| Pensions
| The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2 | Exceptional items | 2025 |  | 2024
£ | £
| Intercompany loan write off | (70,383) |  | -
|  |  |  |  |  | (70,383) |  | -
3 | Employees and directors | 2025 |  | 2024
Number | Number
| Average number of directors and persons employed by the company |  | 1 |  | 1
4 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 January 2025 | 1,089
| Disposals | (1,089)
| At 30 September 2025 | -
| Depreciation
| At 1 January 2025 | 1,089
| On disposals | (1,089)
| At 30 September 2025 | -
| Net book value
| At 30 September 2025 | -
5 | Debtors | 2025 |  | 2024
£ | £
| Prepayments | - |  | 337
| Other debtors | 995 |  | 4,159
|  |  |  |  |  | 995 |  | 4,496
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Accruals | 635 |  | 1,000
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | - |  | 20,000
| Other creditors | - |  | 3,764
|  |  |  |  |  | 635 |  | 24,764
7 | Other information
| Tioluxe Europe Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| 269 Farnborough Road
| Farnborough
| Hampshire
| GU14 7LY

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