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Company Registration No. 11979555 (England and Wales)
EURO MERCHANDISERS LTD Unaudited accounts for the year ended 31 May 2025
EURO MERCHANDISERS LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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EURO MERCHANDISERS LTD Company Information for the year ended 31 May 2025
Director
PRIYANKA JAIN
Secretary
Mukul Kumar Jain
Company Number
11979555 (England and Wales)
Registered Office
104 COLLEGE ROAD VYMAN HOUSE HARROW MIDDLESEX HA1 1BQ UNITED KINGDOM
Accountants
RMR Partnership LLP Ground Floor, Vyman House 104 College Road Harrow Middlesex HA1 1BQ
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EURO MERCHANDISERS LTD Statement of financial position as at 31 May 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Investment property
4
333,772 
333,772 
Current assets
Debtors
5
1,612,858 
455,459 
Cash at bank and in hand
5,233 
182 
1,618,091 
455,641 
Creditors: amounts falling due within one year
6
(1,942,783)
(766,909)
Net current liabilities
(324,692)
(311,268)
Net assets
9,080 
22,504 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
8,980 
22,404 
Shareholders' funds
9,080 
22,504 
For the year ending 31 May 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 her 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 29 May 2026 and were signed on its behalf by
PRIYANKA JAIN Director Company Registration No. 11979555
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EURO MERCHANDISERS LTD Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
EURO MERCHANDISERS LTD is a private company, limited by shares, registered in England and Wales, registration number 11979555. The registered office is 104 COLLEGE ROAD, VYMAN HOUSE, HARROW, MIDDLESEX, HA1 1BQ, UNITED KINGDOM.
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.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
4
Investment property
2025 
£ 
Fair value at 1 June 2024
333,772 
At 31 May 2025
333,772 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
268 
Trade debtors
1,550,579 
330,717 
Other debtors
62,279 
124,474 
1,612,858 
455,459 
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EURO MERCHANDISERS LTD Notes to the Accounts for the year ended 31 May 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
4,129 
5,514 
Trade creditors
1,723,026 
716,735 
Amounts owed to group undertakings and other participating interests
(15,739)
(19,739)
Taxes and social security
28,998 
8,364 
Other creditors
143,770 
44,002 
Loans from directors
57,503 
10,937 
Accruals
1,096 
1,096 
1,942,783 
766,909 
7
Transactions with related parties
The company owed the director £1050.00 (For 2022 that was £531.00) at the balance sheet date.
8
Controlling party
Euro Merchandisers Ltd being 100% owned by Sapna General Trading LLC (11 70 St - Al Souq Al Kabeer - Dubai - United Arab Emirates)
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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