Euromarble Investments Ltd - Filleted accounts

Euromarble Investments Ltd
Registered number:		14749715
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		6,331,045			6,278,392

Current assets
Debtors	4	14,199			-
Cash at bank and in hand		66,676			14,571
		80,875			14,571

Creditors: amounts falling due within one year	5	(114,567)			(23,027)

Net current liabilities			(33,692)			(8,456)

Total assets less current liabilities			6,297,353			6,269,936

Creditors: amounts falling due after more than one year	6		(6,271,196)			(6,232,327)



Net assets			26,157			37,609

Capital and reserves
Called up share capital			100			100
Profit and loss account			26,057			37,509

Shareholders' funds			26,157			37,609

The director is 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 director acknowledges his 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 and delivered 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.




Mr Paul Mouis
Director
Approved by the board on 1 October 2025

Euromarble Investments Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	25% on reducing balance menthod


	Investments in properties
	Investments properties for which fair value can be measured reliably, without undue cost or effort, are measured at fair value at each reporting date with changes in fair value recognised in the profit and loss. No depreciation is provided.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice 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 (which is usually the invoice 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			0		0


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 April 2024	6,270,112		11,040		6,281,152
	Additions	19,150		47,431		66,581
	At 31 March 2025	6,289,262		58,471		6,347,733

	Depreciation
	At 1 April 2024	-		2,760		2,760
	Charge for the year	-		13,928		13,928
	At 31 March 2025	-		16,688		16,688

	Net book value
	At 31 March 2025	6,289,262		41,783		6,331,045
	At 31 March 2024	6,270,112		8,280		6,278,392

	The above valuations have been reviewed by the director on 31 March 2025 and considered
	that there is no difference from previous years.

4	Debtors			2025		2024
£					£

	Other debtors			14,199		-


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			900		12,227
	Taxation and social security costs			8,050		8,050
	Other creditors			105,617		2,750
				114,567		23,027


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Amounts owed to group undertakings and undertakings in which the company has a participating interest			6,271,196		6,232,327


7	Related party transactions

	The company is a wholly owned subsidiary of Euromarble Ltd. As stated in note 6 intercompany balance at the year end was £6,271,196. No interest is charged. The compay is renting premises to its parent company. The rent for the year was £60,000 (2024 £40,000). At the balance sheet date £3,130 was due to the director from the company.


8	Controlling party

	The intermediate controlling party is Euromarble Ltd, a company registered in England. There is no ultimate controlling party in Euromarble Ltd.


9	Other information

	Euromarble Investments Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	57 Park View
	Lonon
	N21 1S