Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 management consultancy regarding the sales of tiles and associated products The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-10-01 false 3 3 true true false 02137870 2024-10-01 2025-09-30 02137870 2023-10-01 2024-09-30 02137870 2025-09-30 02137870 2024-09-30 02137870 c:Director1 2024-10-01 2025-09-30 02137870 d:PlantMachinery 2024-10-01 2025-09-30 02137870 d:PlantMachinery 2025-09-30 02137870 d:PlantMachinery 2024-09-30 02137870 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 02137870 d:MotorVehicles 2024-10-01 2025-09-30 02137870 d:MotorVehicles 2025-09-30 02137870 d:MotorVehicles 2024-09-30 02137870 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 02137870 d:FurnitureFittings 2024-10-01 2025-09-30 02137870 d:FurnitureFittings 2025-09-30 02137870 d:FurnitureFittings 2024-09-30 02137870 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 02137870 d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 02137870 d:FreeholdInvestmentProperty 2025-09-30 02137870 d:FreeholdInvestmentProperty 2024-09-30 02137870 d:CurrentFinancialInstruments 2025-09-30 02137870 d:CurrentFinancialInstruments 2024-09-30 02137870 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 02137870 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 02137870 d:ShareCapital 2025-09-30 02137870 d:ShareCapital 2024-09-30 02137870 d:RetainedEarningsAccumulatedLosses 2025-09-30 02137870 d:RetainedEarningsAccumulatedLosses 2024-09-30 02137870 c:OrdinaryShareClass1 2024-10-01 2025-09-30 02137870 c:OrdinaryShareClass1 2025-09-30 02137870 c:OrdinaryShareClass1 2024-09-30 02137870 c:FRS102 2024-10-01 2025-09-30 02137870 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 02137870 c:FullAccounts 2024-10-01 2025-09-30 02137870 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 02137870 2 2024-10-01 2025-09-30 02137870 e:PoundSterling 2024-10-01 2025-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 02137870
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 30 SEPTEMBER 2025
| EUROWONDER LIMITED
EUROWONDER LIMITED REGISTERED NUMBER:02137870 |  |
BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 6,000 |  | 171
Investments | 5 |  | 527,541 |  | 527,541
Investment property | 6 |  | 600,000 |  | 600,000
|  |  | 1,133,541 |  | 1,127,712
Current assets |  |  |  |  |
Stocks |  | 19,800 |  | 24,800 |
Debtors: amounts falling due within one year | 7 | 1,014 |  | 797 |
Current asset investments | 8 | 3,191,393 |  | 3,178,485 |
Cash at bank and in hand | 9 | 72,127 |  | 139,623 |
|  | 3,284,334 |  | 3,343,705 |
Creditors: amounts falling due within one year | 10 | (50,783) |  | (190,954) |
Net current assets |  |  | 3,233,551 |  | 3,152,751
Total assets less current liabilities |  |  | 4,367,092 |  | 4,280,463
Net assets |  |  | 4,367,092 |  | 4,280,463
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | 4,366,092 |  | 4,279,463
|  |  | 4,367,092 |  | 4,280,463
Page 1
EUROWONDER LIMITED REGISTERED NUMBER:02137870 |  |
BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Mr J Critchley
Director
Date: 8 April 2026
Page 2
EUROWONDER LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Eurowonder Limited is a private company,limited by shares, registered in England and Wales. The company's registered number and registered office can be found on the company information page. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
| 2.2 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.3 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
EUROWONDER LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 20% | on cost
|  |  |  | Motor vehicles | - | 25% | on cost
|  |  |  | Fixtures and fittings | - | 20% | on cost
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Investment property
Iinvestment property is stated at fair value as estimated by the directors. Full external valuation has not been carried out due to the undue cost and effort involved.
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
Page 4
EUROWONDER LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 October 2024 | 36,824 | 42,086 | 13,774 | 92,684
| Additions | 7,500 | - | - | 7,500
| Disposals | (6,824) | (31,886) | (1,312) | (40,022)
| At 30 September 2025 | 37,500 | 10,200 | 12,462 | 60,162
| Depreciation |  |  |  |
| At 1 October 2024 | 36,824 | 42,086 | 13,603 | 92,513
| Charge for the year on owned assets | 1,500 | - | 171 | 1,671
| Disposals | (6,824) | (31,886) | (1,312) | (40,022)
| At 30 September 2025 | 31,500 | 10,200 | 12,462 | 54,162
| Net book value |  |  |  |
| At 30 September 2025 | 6,000 | - | - | 6,000
| At 30 September 2024 | - | - | 171 | 171
5. | Fixed asset investments
|  | Other investments
|  | £
| At 1 October 2024 | 527,541
| At 30 September 2025 | 527,541
| Investments are recognised at fair value calculated from historical cost and the directors best estimates of current market conditions. Full external valuation has not been carried out due to the undue cost and effort involved.
Page 5
EUROWONDER LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 October 2024 | 600,000
| At 30 September 2025 | 600,000
| If investment property had not been revalued in 2021, it would have been included at a historical cost of £325,000.
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,014 | 797
|  | 1,014 | 797
8. | Current asset investments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Fixed term deposits | 3,191,393 | 3,178,485
|  | 3,191,393 | 3,178,485
9. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 72,127 | 139,623
|  | 72,127 | 139,623
Page 6
EUROWONDER LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
10. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 4,536 | 6,012
| Corporation tax | 28,355 | 31,106
| Other taxation and social security | 5,338 | 8,022
| Other creditors | 2,530 | 137,153
| Accruals and deferred income | 10,024 | 8,661
|  | 50,783 | 190,954
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security |  |
| PAYE/NI control | - | 1,488
| VAT control | 5,338 | 6,534
|  | 5,338 | 8,022
11. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Authorised, allotted, called up and fully paid |  |
|  | 1,000 (2024 - 1,000) Ordinary shares of £1.00 each | 1,000 | 1,000
12. | Related party transactions
| During the year, the company purchased goods and services, in the ordinary course of business, from a related party, Critchcraft Limited, a company controlled by Mr Jeremy Critchley. The value of sales made to Critchcraft Limited amounted to £140,748 (2024; £165,037). The value of purchases amounted to £3,994 (2024: £8,707). Sales and purchases are made on the normal credit terms. The current balance owed from Critchcraft Limited is £1,014 and the current balance owed to Critchcraft Limited is £2,939.
13. | Controlling party
The controlling party is Mr Jeremy Critchley who owns 99.9% of the issued share capital.
Page 7