REGISTERED NUMBER: 03371092 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Europex Equipment Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P R Gregory

SECRETARY:

Mrs J Gregory

REGISTERED OFFICE:

49 The Green

Ossett

West Yorkshire

WF5 0AL

REGISTERED NUMBER:

03371092 (England and Wales)

ACCOUNTANTS:

Harris & Co Limited

Chartered Accountants

Marland House

13 Huddersfield Road

Barnsley

South Yorkshire

S70 2LW

FIXED ASSETS

Tangible assets

5

32,594

37,028

CURRENT ASSETS

Stocks

73,520

74,064

Debtors

6

260,885

263,086

Cash at bank and in hand

220,361

167,197

554,766

504,347

CREDITORS

Amounts falling due within one year

7

184,405

117,714

NET CURRENT ASSETS

370,361

386,633

TOTAL ASSETS LESS CURRENT LIABILITIES

402,955

423,661

PROVISIONS FOR LIABILITIES

3,281

2,121

NET ASSETS

399,674

421,540

CAPITAL AND RESERVES

Called up share capital

8

151,000

151,000

Retained earnings

248,674

270,540

SHAREHOLDERS' FUNDS

399,674

421,540

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 July 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 April 2026 and were signed by:

Mr P R Gregory - Director

1.	STATUTORY INFORMATION

Europex Equipment 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.

The presentation and functional currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared on a going concern basis under the historical cost convention.

Significant judgements and estimates

The principal accounting policies and significant judgements and estimates applied in the preparation of these financial statements are set out below. These policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover represents amounts earned on goods and services provided during the year and derives from the provision of goods and services falling within the company's ordinary activities.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

4% on cost straight line

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

All fixed assets are initially recorded at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 August 2024

128,009

49,799

48,114

45,545

271,467

Additions

-

850

900

-

1,750

At 31 July 2025

128,009

50,649

49,014

45,545

273,217

DEPRECIATION

At 1 August 2024

109,882

41,387

43,427

39,743

234,439

Charge for year

2,805

1,252

966

1,161

6,184

At 31 July 2025

112,687

42,639

44,393

40,904

240,623

NET BOOK VALUE

At 31 July 2025

15,322

8,010

4,621

4,641

32,594

At 31 July 2024

18,127

8,412

4,687

5,802

37,028

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

238,697

191,686

Amounts owed by group undertakings

17,481

67,701

Other debtors

4,707

3,699

260,885

263,086

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

99,675

70,062

Taxation and social security

65,475

46,496

Other creditors

19,255

1,156

184,405

117,714

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

A Ordinary

£1

1,000

1,000

150,000

B Ordinary

£1

150,000

150,000

151,000

151,000

9.	CONTINGENT LIABILITIES

At the balance sheet date the company had non-cancellable operating lease commitments with total

minimum payments within 1 year of £4,719 (2024: £5,823) and within 2 to 5 years of £9,438

(2024: £Nil).

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is P R & J Gregory Limited.

The company registered office address of P R & J Gregory Limited is 49 The Green, Ossett, West Yorkshire, WF5 0AL.