EURO DATE LIMITED

Company Registration Number:
13708609 (England and Wales)

Unaudited statutory accounts for the year ended 31 October 2025

Period of accounts

Start date: 1 November 2024

End date: 31 October 2025

EURO DATE LIMITED

Contents of the Financial Statements

for the Period Ended 31 October 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

EURO DATE LIMITED

Directors' report period ended 31 October 2025

The directors present their report with the financial statements of the company for the period ended 31 October 2025

Principal activities of the company

The principal activities of the Company are the wholesale distribution and specialised retail sale of high-quality luxury watches and jewellery, including the sourcing, merchandising, and provision of premium customer experiences across its operations.

Company policy on disabled employees

The company is committed to providing equal opportunities for disabled employees by ensuring a fair recruitment process, reasonable workplace adjustments, and a supportive working environment. We value the contribution of all employees and strive to create an inclusive culture where individuals with disabilities can perform to their full potential.

Additional information

The directors affirm their commitment to maintaining the highest standards of corporate governance, transparency, and ethical business practices while pursuing sustainable long-term growth. The company continues to invest in innovation, employee development, and operational excellence to strengthen its competitive position and deliver enhanced value to all stakeholders.



Directors

The director shown below has held office during the whole of the period from
1 November 2024 to 31 October 2025

Catherine Elizabeth Dickinson

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
3 November 2025

And signed on behalf of the board by:
Name: Catherine Elizabeth Dickinson
Status: Director

EURO DATE LIMITED

Profit And Loss Account

for the Period Ended 31 October 2025

2025 2024


£
£
Turnover: 9,923,462 892,107
Cost of sales: ( 5,921,944 ) ( 512,920 )
Gross profit(or loss): 4,001,518 379,187
Distribution costs: ( 142,780 ) ( 44,871 )
Administrative expenses: ( 248,921 ) ( 89,237 )
Other operating income: 442,180
Operating profit(or loss): 4,051,997 245,079
Interest payable and similar charges: ( 63,267 ) ( 5,671 )
Profit(or loss) before tax: 3,988,730 239,408
Tax: ( 997,182 ) ( 59,852 )
Profit(or loss) for the financial year: 2,991,548 179,556

EURO DATE LIMITED

Balance sheet

As at 31 October 2025

Notes 2025 2024


£
£
Fixed assets
Tangible assets: 3 292,556 45,302
Investments: 4 550,000
Total fixed assets: 842,556 45,302
Current assets
Stocks: 5 1,289,756 143,210
Debtors: 6 345,678 91,090
Cash at bank and in hand: 803,997 70,837
Total current assets: 2,439,431 305,137
Prepayments and accrued income: 659 3,692
Creditors: amounts falling due within one year: 7 ( 23,929 ) ( 23,929 )
Net current assets (liabilities): 2,416,161 284,900
Total assets less current liabilities: 3,258,717 330,202
Provision for liabilities: ( 17,169 ) ( 20,350 )
Total net assets (liabilities): 3,241,548 309,852
Capital and reserves
Called up share capital: 250,000 250,000
Profit and loss account: 2,991,548 59,852
Total Shareholders' funds: 3,241,548 309,852

The notes form part of these financial statements

EURO DATE LIMITED

Balance sheet statements

For the year ending 31 October 2025 the company was entitled to exemption 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.

This report was approved by the board of directors on 25 November 2025
and signed on behalf of the board by:

Name: Catherine Elizabeth Dickinson
Status: Director

The notes form part of these financial statements

EURO DATE LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

    Turnover policy

    Turnover is recognised at the fair value of the consideration received or receivable, excluding discounts, rebates, value-added tax (VAT), and any other applicable fees. Revenue is recorded when the significant risks and rewards of ownership have been transferred to the customer, and when the amount can be measured reliably. The company applies consistent revenue-recognition policies in accordance with relevant accounting standards to ensure accuracy and transparency in its financial reporting.

    Tangible fixed assets depreciation policy

    Depreciation is charged at the following annual rates to write off each asset over its estimated useful life: Machinery & Equipment at 15% using the reducing balance method. Investment assets are carried at their most recent fair valuation, ensuring the balance sheet reflects current market conditions. Any surplus or deficit arising from changes in fair value is recognised directly in profit or loss. The company applies consistent depreciation and valuation policies to maintain accurate, reliable, and transparent financial reporting.

    Valuation information and policy

    The company adopts a fair value approach to valuing its assets and liabilities. This approach ensures that assets and liabilities are recorded at their estimated fair market values, providing a more accurate reflection of the company's financial position. The valuation process is conducted by qualified professionals using appropriate valuation methodologies and considering relevant market data and industry practices. Regular reviews and updates of valuations are performed to maintain accuracy and relevance.

EURO DATE LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 9 4

EURO DATE LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 November 2024 8,200 6,700 12,000 28,950 55,850
Additions 94,970 68,199 55,900 45,000 264,069
Disposals ( 1,321 ) ( 743 ) ( 2,064 )
Revaluations
Transfers
At 31 October 2025 101,849 74,899 67,157 73,950 317,855
Depreciation
At 1 November 2024 1,500 1,200 2,000 5,848 10,548
Charge for year 6,901 2,990 1,767 3,093 14,751
On disposals
Other adjustments
At 31 October 2025 8,401 4,190 3,767 8,941 25,299
Net book value
At 31 October 2025 93,448 70,709 63,390 65,009 292,556
At 31 October 2024 6,700 5,500 10,000 23,102 45,302

EURO DATE LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

4. Fixed assets investments note

The company holds fixed asset investments amounting to £550,000, representing long-term strategic investments that support the company’s operational and financial objectives. These investments are carried at cost, with regular assessments performed to identify any impairment or material changes in value in line with applicable accounting standards.

EURO DATE LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

5. Stocks

2025 2024
£ £
Stocks 1,149,759 143,210
Payments on account 139,997
Total 1,289,756 143,210

EURO DATE LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

6. Debtors

2025 2024
£ £
Trade debtors 298,878 90,000
Prepayments and accrued income 1,459 1,090
Other debtors 45,341
Total 345,678 91,090

Debtors amounts represent amounts due from our customers for facilities provided on credit, prepayments for services and receivables. As of 31 October 2025, debtors totalled at £ 345,678. Management is confident of recovering these amounts in the coming months. The company also maintains an allowance for doubtful debts to account for potential losses from noncollectable debts. The allowance is based on a review of the aging of the receivables and other factors. As of 31 October 2025, there is no allowance for doubtful debts.

EURO DATE LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

7. Creditors: amounts falling due within one year note

2025 2024
£ £
Bank loans and overdrafts 13,000
Trade creditors 7,650
Other creditors 23,929 3,279
Total 23,929 23,929

EURO DATE LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

8. Financial Commitments

The company has no significant capital or financial commitments at the balance sheet date other than those already disclosed within these financial statements. All existing obligations are considered manageable within the company’s current financial resources and operational plans.