Eastwood Anglo-European - Accounts to registrar (filleted)

REGISTERED NUMBER: 01886794 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Eastwood Anglo-European

Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr W H Eastwood

Mr T H Eastwood

REGISTERED OFFICE:

Burnell Arms

Winkburn

Newark

Nottingham

Nottinghamshire

NG22 8PQ

REGISTERED NUMBER:

01886794 (England and Wales)

ACCOUNTANTS:

Clayton & Brewill

Chartered Accountants

Cawley House

149-155 Canal Street

Nottingham

Nottinghamshire

NG1 7HR

FIXED ASSETS

Property, plant and equipment

4

688

918

Investments

5

142,670

143,358

143,588

CURRENT ASSETS

Debtors

6

46,685

25,968

Cash at bank

2,400

5,687

49,085

31,655

CREDITORS

Amounts falling due within one year

7

101,145

102,168

NET CURRENT LIABILITIES

(52,060

)

(70,513

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

91,298

73,075

CAPITAL AND RESERVES

Called up share capital

63,500

Retained earnings

27,798

9,575

SHAREHOLDERS' FUNDS

91,298

73,075

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 directors acknowledge their 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 Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

Mr W H Eastwood - Director

1.	STATUTORY INFORMATION

Eastwood Anglo-European Investments 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Revenue 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.

Fixtures & fittings

-

33% on reducing balance

Office equipment

-

33% on reducing balance

Motor vehicles

-

25% reducing balance

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

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.

Related party exemption

The company is exempt under the terms of FRS 8 ‘Related Party Disclosures’ from disclosing transactions with other members of Eastwood Anglo European Investments Group.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Office

Motor

Computer

& fittings

equipment

vehicles

equipment

Totals

£

COST

At 1 April 2024

and 31 March 2025

4,891

5,012

2,900

35,641

48,444

DEPRECIATION

At 1 April 2024

4,891

5,012

1,982

35,641

47,526

Charge for year

-

230

-

230

At 31 March 2025

4,891

5,012

2,212

35,641

47,756

NET BOOK VALUE

At 31 March 2025

-

688

-

688

At 31 March 2024

-

918

-

918

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

199,670

PROVISIONS

At 1 April 2024

and 31 March 2025

57,000

NET BOOK VALUE

At 31 March 2025

142,670

At 31 March 2024

142,670

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

-

2,500

Other debtors

5,784

Directors' current accounts

40,216

17,684

Prepayments

685

-

46,685

25,968

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

454

721

Amounts owed to group undertakings

67,900

Tax

2,339

-

Social security and other taxes

3,775

32

Net wages

-

2,009

Amts owed to group undertaking

25,135

27,027

Directors' current accounts

-

2

Accrued expenses

1,542

4,477

101,145

102,168

8.	SECURED DEBTS

The company together with the other group companies has entered into a multilateral guarantee with HSBC Bank PLC on the 25th January 2007.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

Mr W H Eastwood

Balance outstanding at start of year

17,683

23,970

Amounts advanced

16,534

-

Amounts repaid

-

(6,287

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

34,217

17,683

Mr T H Eastwood

Balance outstanding at start of year

-

Amounts advanced

5,998

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

5,998

-

All loans made to directors are interest free and are repayable on demand.

10.	ULTIMATE CONTROLLING PARTY

WH Eastwood (48.8%) and TH Eastwood (47.8%) are the ultimate controlling party by virtue of their shareholdings.