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Company Registration No. 03144930 (England and Wales)
Euro Merchandise Limited Filleted Accounts for the year ended 31 December 2025
Euro Merchandise Limited Filleted Accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Euro Merchandise Limited Company Information for the year ended 31 December 2025
Director
G. Andriot
Company Number
03144930 (England and Wales)
Registered Office
116 Totteridge Lane London N20 8JH
Accountants
Lacome & Co Chartered Accountants Sapphire House 73 St.Margarets Avenue London N20 9LD
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Euro Merchandise Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
41
55
Current assets
Debtors
5
33,589
5,363
Cash at bank and in hand
9,939
35,262
43,528
40,625
Creditors: amounts falling due within one year
6
(27,878)
(23,877)
Net current assets
15,650
16,748
Net assets
15,691
16,803
Capital and reserves
Called up share capital
7
100
100
Profit and loss account
15,591
16,703
Shareholders' funds
15,691
16,803
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 January 2026 and were signed on its behalf by
G. Andriot Director Company Registration No. 03144930
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Euro Merchandise Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Euro Merchandise Limited is a private company, limited by shares, registered in England and Wales, registration number 03144930. The registered office is 116 Totteridge Lane, London, N20 8JH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover represents net invoiced fees receivable, excluding Value Added Tax.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
Reducing balance method at 25% per annum
Fixtures & fittings
Reducing balance method at 25% per annum
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 January 2025
1,850
At 31 December 2025
1,850
Depreciation
At 1 January 2025
1,795
Charge for the year
14
At 31 December 2025
1,809
Net book value
At 31 December 2025
41
At 31 December 2024
55
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Euro Merchandise Limited Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
393
52
Trade debtors
26,000
-
Accrued income and prepayments
1,849
1,616
Other debtors
5,347
3,695
33,589
5,363
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
23,471
8,586
Taxes and social security
3,493
4,107
Other creditors
-
10,000
Accruals
914
1,184
27,878
23,877
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
8
Average number of employees
During the year the average number of employees was 3 (2024: 5).
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