REGISTERED NUMBER: 14533346 (England and Wales)

ETG - EUROPE LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

Director:

M Leighton

Registered office:

Third Floor

207 Regent Street

London

W1B 3HH

Registered number:

14533346 (England and Wales)

Accountants:

Roberts & Co

Chartered Accountants

2 Tower House

Hoddesdon

Hertfordshire

EN11 8UR

Fixed assets

Tangible assets

4

11,479

-

Current assets

Stocks

51,472

49,793

Debtors

5

58,370

16,941

Cash at bank

41,560

28,600

151,402

95,334

Creditors

Amounts falling due within one year

6

80,305

64,325

Net current assets

71,097

31,009

Total assets less current liabilities

82,576

31,009

Capital and reserves

Called up share capital

10

10

Retained earnings

82,566

30,999

Shareholders' funds

82,576

31,009

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 May 2026 and were signed by:

M Leighton - Director

1.	Statutory information

ETG - Europe Ltd 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.

Turnover

Turnover 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.

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 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.

3.	Employees and directors

The average number of employees during the year was 1 (2024 - 1 ) .

4.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

Additions

11,723

At 31 December 2025

11,723

Depreciation

Charge for year

244

At 31 December 2025

244

Net book value

At 31 December 2025

11,479

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

58,370

16,941

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

-

6,204

Taxation and social security

29,050

2,409

Other creditors

51,255

55,712

80,305

64,325