REGISTERED NUMBER: 08254405 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

PLCEUROPE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M A M M Shebl

REGISTERED OFFICE:

Unit 5 Kingsmill Business Park

Chapel Mill Road

Kingston Upon Thames

KT1 3GZ

REGISTERED NUMBER:

08254405 (England and Wales)

ACCOUNTANTS:

Collards

Chartered Accountants

5-9 Eden Street

Kingston-upon-Thames

Surrey

KT1 1BQ

FIXED ASSETS

Tangible assets

4

135

185

Investments

5

17,119

17,119

17,254

17,304

CURRENT ASSETS

Stocks

636,773

677,013

Debtors

6

201,048

195,199

Investments

7

130,655

172,484

Cash at bank

386,345

488,784

1,354,821

1,533,480

CREDITORS

Amounts falling due within one year

8

45,470

133,652

NET CURRENT ASSETS

1,309,351

1,399,828

TOTAL ASSETS LESS CURRENT LIABILITIES

1,326,605

1,417,132

CAPITAL AND RESERVES

Called up share capital

50,001

50,001

Retained earnings

1,276,604

1,367,131

1,326,605

1,417,132

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 December 2025 and were signed by:

M A M M Shebl - Director

1.	STATUTORY INFORMATION

Plceurope Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 15% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 tax

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

14,900

DEPRECIATION

At 1 April 2024

14,715

Charge for year

50

At 31 March 2025

14,765

NET BOOK VALUE

At 31 March 2025

135

At 31 March 2024

185

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

17,119

NET BOOK VALUE

At 31 March 2025

17,119

At 31 March 2024

17,119

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

28,659

30,438

Amounts owed by group undertakings

20,990

-

Other debtors

151,399

164,761

201,048

195,199

7.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Unlisted investments

130,655

172,484

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

11,312

3,460

Amounts owed to group undertakings

-

13,416

Taxation and social security

29,452

106,587

Other creditors

4,706

10,189

45,470

133,652

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

M A M M Shebl

Balance outstanding at start of year

148,959

-

Amounts advanced

140,000

148,959

Amounts repaid

(152,381

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

136,578

148,959

The balance was repaid within 9 months of the year end.