REGISTERED NUMBER: 05491530 (England and Wales)

EURO DELUX LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G K Raghvani

SECRETARY:

Mrs D G Raghvani

REGISTERED OFFICE:

99a Cobbold Road

London

NW10 9SL

REGISTERED NUMBER:

05491530 (England and Wales)

ACCOUNTANTS:

C. Jay & Co.

Chartered Certified Accountants

CJ House

99A Cobbold Road

London

NW10 9SL

FIXED ASSETS

Tangible assets

4

459,969

460,002

CURRENT ASSETS

Debtors

5

249,806

276,437

Cash at bank

23

690

249,829

277,127

CREDITORS

Amounts falling due within one year

6

41,771

35,016

NET CURRENT ASSETS

208,058

242,111

TOTAL ASSETS LESS CURRENT LIABILITIES

668,027

702,113

CREDITORS

Amounts falling due after more than one year

7

655,783

676,171

NET ASSETS

12,244

25,942

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

12,224

25,922

SHAREHOLDERS' FUNDS

12,244

25,942

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 24 November 2025 and were signed by:

G K Raghvani - Director

1.	STATUTORY INFORMATION

Euro Delux 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

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

459,868

18,816

478,684

DEPRECIATION

At 1 April 2024

-

18,682

18,682

Charge for year

-

33

33

At 31 March 2025

-

18,715

18,715

NET BOOK VALUE

At 31 March 2025

459,868

101

459,969

At 31 March 2024

459,868

134

460,002

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

57,971

105,902

Other debtors

191,835

170,535

249,806

276,437

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

28,419

28,417

Taxation and social security

6,392

5,669

Other creditors

6,960

930

41,771

35,016

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

8,667

18,193

Other creditors

647,116

657,978

655,783

676,171