London Europe Group Limited - Filleted accounts

Registered number

07809650

London Europe Group Limited

Filleted Accounts

31 January 2026

London Europe Group Limited
Registered number:		07809650
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		1,370,719			1,385,719

Current assets
Stocks		1,112,421			1,312,292
Debtors	4	106,128			144,688
Cash at bank and in hand		90,416			9,460
		1,308,965			1,466,440

Creditors: amounts falling due within one year	5	(1,495,147)			(1,719,737)

Net current liabilities			(186,182)			(253,297)

Total assets less current liabilities			1,184,537			1,132,422

Creditors: amounts falling due after more than one year	6		(290,789)			(336,728)

Provisions for liabilities			(24,386)			(24,386)

Net assets			869,362			771,308

Capital and reserves
Called up share capital			100			100
Revaluation reserve	8		97,544			97,544
Profit and loss account			771,718			673,664

Shareholders' funds			869,362			771,308

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Me Osman Kaderia
Director
Approved by the board on 2 September 2026

London Europe Group Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Plant and machinery	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Going concerns
	These accounts have been prepared on a going concern basis, on the understanding that the director and shareholders will continue to financially support the company


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 February 2025	1,500,000		4,415		1,504,415
	At 31 January 2026	1,500,000		4,415		1,504,415

	Depreciation
	At 1 February 2025	114,281		4,415		118,696
	Charge for the year	15,000		-		15,000
	At 31 January 2026	129,281		4,415		133,696

	Net book value
	At 31 January 2026	1,370,719		-		1,370,719
	At 31 January 2025	1,385,719		-		1,385,719


	Freehold land and buildings:			2026		2025
£					£
	Historical cost			687,070		687,070
	Cumulative depreciation based on historical cost			67,807		61,026
				619,263		626,044
	The freehold land and building have been included in the accounts at a fair value of £1,500,000. The valuation was provided by the director. Included in freehold land and building is a land, which is valued by the director at £750,000. No depreciation has been provided on this.


4	Debtors			2026		2025
£					£

	Trade debtors			101,634		107,243
	Other debtors			4,494		37,445
				106,128		144,688


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			40,241		95,435
	Trade creditors			1,066,569		1,255,797
	Taxation and social security costs			26,628		-
	Other creditors			98,262		103,972
	Director's account			263,447		264,533
				1,495,147		1,719,737


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			290,789		336,728


7	Loans			2026		2025
£					£
	Creditors include:

	Secured bank loans			331,029		431,747

	The bank loan facilities are secured by a fixed and floating charge over the assets of the company.


8	Revaluation reserve			2026		2025
£					£

	At 1 February 2025			97,544		97,544

	At 31 January 2026			97,544		97,544


9	Other information

	London Europe Group Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 4, West Road
	Hotspur Industrial Estate
	Tottenham
	London
	N17 0XJ