REGISTERED NUMBER: 03658791

Financial Statements for the Year Ended 31st December 2025

for

Eurodisc Manufacturing Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

S Pryor

SECRETARY:

A L Pryor

REGISTERED OFFICE:

4b Printing House Yard

Hackney Road

London

E2 7PR

REGISTERED NUMBER:

03658791

ACCOUNTANTS:

Armstrong & Co

Chartered Accountants

4a Printing House Yard

Hackney Road

London

E2 7PR

FIXED ASSETS

Tangible assets

4

6,538

12,414

CURRENT ASSETS

Debtors

5

184,067

128,257

Cash at bank

99,334

106,376

283,401

234,633

CREDITORS

Amounts falling due within one year

6

262,224

210,312

NET CURRENT ASSETS

21,177

24,321

TOTAL ASSETS LESS CURRENT LIABILITIES

27,715

36,735

CREDITORS

Amounts falling due after more than one year

7

8,032

10,017

NET ASSETS

19,683

26,718

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8

19,583

26,618

SHAREHOLDERS' FUNDS

19,683

26,718

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 4th June 2026 and were signed by:

S Pryor - Director

1.	STATUTORY INFORMATION

Eurodisc Manufacturing Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

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 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.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1st January 2025

4,860

19,833

17,368

42,061

Additions

-

-

565

565

At 31st December 2025

4,860

19,833

17,933

42,626

DEPRECIATION

At 1st January 2025

4,860

9,522

15,265

29,647

Charge for year

-

4,958

1,483

6,441

At 31st December 2025

4,860

14,480

16,748

36,088

NET BOOK VALUE

At 31st December 2025

-

5,353

1,185

6,538

At 31st December 2024

-

10,311

2,103

12,414

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

183,967

128,157

Other debtors

100

100

184,067

128,257

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans

9,759

16,249

Hire purchase contracts

1,985

1,985

Trade creditors

187,769

139,164

Corporation tax

4,283

3,478

Social security and other taxes

-

(518

)

VAT liability

41,969

29,205

Accrued expenses

16,459

20,749

262,224

210,312

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

8,032

10,017

8.

RESERVES

Retained

earnings

£

At 1st January 2025

26,618

Profit for the year

6,275

Dividends

(13,310

)

At 31st December 2025

19,583

9.	RELATED PARTY DISCLOSURES

Eurodisc Manufacturing Limited (EML) has entered into a sales and management agreement with MPO France SAS under which MPO has some influence over the financial and operating policies of EML.

The following transactions were entered into during the period:

(1) Interest charged by MPO France SAS during the year amounted to £5,773 (2023: £24,192). At the balance sheet date the total owing to MPO France SAS included in accruals is £16,248.50 (2023: £26,724) and total loan balance outstanding to MPO France SAS was £5,773 (2023: £26,724).

(2) During the year EML purchased at arms length goods and services to the value of £595,887 (2023: £860,916) from MPO France SAS. At the balance sheet date £137,307 (2023: £92,001) was outstanding.