Acorah Software Products - Accounts Production 19.3.550 false true 30 December 2024 31 December 2023 false 31 December 2024 30 December 2025 30 December 2025 12367493 Mr H W Callard Mrs N Dakin Mr A Callard Mrs J Faulkner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12367493 2024-12-30 12367493 2025-12-30 12367493 2024-12-31 2025-12-30 12367493 frs-core:CurrentFinancialInstruments 2025-12-30 12367493 frs-core:ComputerEquipment 2025-12-30 12367493 frs-core:ComputerEquipment 2024-12-31 2025-12-30 12367493 frs-core:ComputerEquipment 2024-12-30 12367493 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-30 12367493 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 2025-12-30 12367493 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-30 12367493 frs-core:PlantMachinery 2025-12-30 12367493 frs-core:PlantMachinery 2024-12-31 2025-12-30 12367493 frs-core:PlantMachinery 2024-12-30 12367493 frs-core:RetainedEarningsAccumulatedLosses 2025-12-30 12367493 frs-bus:CompanyLimitedByGuarantee 2024-12-31 2025-12-30 12367493 frs-bus:FilletedAccounts 2024-12-31 2025-12-30 12367493 frs-bus:SmallEntities 2024-12-31 2025-12-30 12367493 frs-bus:AuditExempt-NoAccountantsReport 2024-12-31 2025-12-30 12367493 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-31 2025-12-30 12367493 frs-bus:Director1 2024-12-31 2025-12-30 12367493 frs-bus:Director2 2024-12-31 2025-12-30 12367493 frs-bus:Director3 2024-12-31 2025-12-30 12367493 frs-bus:Director4 2024-12-31 2025-12-30 12367493 frs-countries:EnglandWales 2024-12-31 2025-12-30 12367493 2023-12-30 12367493 2024-12-30 12367493 2023-12-31 2024-12-30 12367493 frs-core:CurrentFinancialInstruments 2024-12-30 12367493 frs-core:RetainedEarningsAccumulatedLosses 2024-12-30
Registered number: 12367493
Europa Weightlifting Limited
Unaudited Financial Statements
For The Year Ended 30 December 2025
Claritex Accountants
71-75 Shelton Street
Covent Garden
London
WC2H 9JQ
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 12367493
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 205,378 390,770
205,378 390,770
CURRENT ASSETS
Debtors 5 6,544 -
Cash at bank and in hand 16,951 60,344
23,495 60,344
Creditors: Amounts Falling Due Within One Year 6 (197,887 ) (420,402 )
NET CURRENT ASSETS (LIABILITIES) (174,392 ) (360,058 )
TOTAL ASSETS LESS CURRENT LIABILITIES 30,986 30,712
NET ASSETS 30,986 30,712
Income and Expenditure Account 30,986 30,712
MEMBERS' FUNDS 30,986 30,712
For the year ending 30 December 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board
Mr A Callard
Director
23/07/2026
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Europa Weightlifting Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 12367493 . The registered office is 8 Chaucer Park, Dartford, DA1 1RE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 25% on cost
Plant & Machinery 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in surplus or deficit for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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2.5. Government Grant
Government grants are recognised in the income and expenditure account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income and expenditure account over the useful life of the asset concerned.
All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: NIL)
4 -
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 31 December 2024 676,713 146,442 399 823,554
Additions - 3,671 499 4,170
As at 30 December 2025 676,713 150,113 898 827,724
Depreciation
As at 31 December 2024 383,696 48,988 100 432,784
Provided during the period 169,178 20,225 159 189,562
As at 30 December 2025 552,874 69,213 259 622,346
Net Book Value
As at 30 December 2025 123,839 80,900 639 205,378
As at 31 December 2024 293,017 97,454 299 390,770
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 6,544 -
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,672 -
Other creditors 193,798 416,114
Taxation and social security 417 4,288
197,887 420,402
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7. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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