Eastron Europe Limited


Director	Graham Lockhart


Registered Address	24-25 Barnack Business Centre Blakey Road
	Salisbury
	SP1 2LP


Registered Number	11126663 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		6,013		7,015
Tangible assets	4		51,562		33,568
			57,575		40,583
Current assets
Stocks	5	871,554		1,904,676
Debtors		1,751,970		2,259,065
Cash at bank and on hand		238,906		395,006
		2,862,430		4,558,747
Creditors amounts falling due within one year	6	(2,822,918)		(3,679,171)
Net current assets (liabilities)			39,512		879,576
Total assets less current liabilities			97,087		920,159
Creditors amounts falling due after one year	7		(10,021)		(20,060)
Net assets			87,066		900,099
Capital and reserves
Called up share capital			116		116
Share premium			213,913		213,913
Profit and loss account			(126,963)		686,070
Shareholders' funds			87,066		900,099

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 22 December 2025, and are signed on its behalf by:

Graham Lockhart
Director
Registered Company No. 11126663

Eastron Europe Limited

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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 policy
	Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	16		14

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 24	10,021	10,021
At 31 March 25	10,021	10,021
Amortisation and impairment
At 01 April 24	3,006	3,006
Charge for year	1,002	1,002
At 31 March 25	4,008	4,008
Net book value
At 31 March 25	6,013	6,013
At 31 March 24	7,015	7,015

4.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	7,083	10,526	32,118	49,727
Additions	-	-	24,526	24,526
At 31 March 25	7,083	10,526	56,644	74,253
Depreciation and impairment
At 01 April 24	2,388	2,270	11,501	16,159
Charge for year	704	825	5,003	6,532
At 31 March 25	3,092	3,095	16,504	22,691
Net book value
At 31 March 25	3,991	7,431	40,140	51,562
At 31 March 24	4,695	8,256	20,617	33,568

5.	Stocks

	2025	2024
	£	£
Finished goods	871,554	1,904,676
Total	871,554	1,904,676

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	2,157,845	2,799,337
Bank borrowings and overdrafts	517,512	451,809
Taxation and social security	69,653	61,936
Accrued liabilities and deferred income	77,908	366,089
Total	2,822,918	3,679,171

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	10,021	20,060
Total	10,021	20,060