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Unaudited Financial Statements |
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for the Period 1 October 2016 to 31 December 2017 |
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for |
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Euniva Ltd |
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REGISTERED NUMBER:
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Unaudited Financial Statements |
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for the Period 1 October 2016 to 31 December 2017 |
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for |
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Euniva Ltd |
Euniva Ltd (Registered number: SC516433) |
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Contents of the Financial Statements |
for the Period 1 October 2016 to 31 December 2017 |
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Page |
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Company Information | 1 |
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Balance Sheet | 2 |
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Notes to the Financial Statements | 4 |
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Euniva Ltd |
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Company Information |
for the Period 1 October 2016 to 31 December 2017 |
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DIRECTOR: |
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REGISTERED OFFICE: |
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REGISTERED NUMBER: |
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ACCOUNTANTS: |
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4 Polwarth Gardens |
Edinburgh |
EH11 1LW |
Euniva Ltd (Registered number: SC516433) |
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Balance Sheet |
31 December 2017 |
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2017 | 2016 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 3 |
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CURRENT ASSETS |
Debtors | 4 |
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Cash at bank |
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CREDITORS |
Amounts falling due within one year | 5 |
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NET CURRENT ASSETS |
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TOTAL ASSETS LESS CURRENT
LIABILITIES |
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CREDITORS |
Amounts falling due after more than
one year |
6 |
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NET ASSETS/(LIABILITIES) |
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( |
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CAPITAL AND RESERVES |
Called up share capital | 8 |
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Retained earnings | 9 |
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SHAREHOLDERS' FUNDS |
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The director acknowledges his responsibilities for: |
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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. |
Euniva Ltd (Registered number: SC516433) |
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Balance Sheet - continued |
31 December 2017 |
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In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
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The financial statements were approved by the director on
by: |
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Euniva Ltd (Registered number: SC516433) |
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Notes to the Financial Statements |
for the Period 1 October 2016 to 31 December 2017 |
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1. | STATUTORY INFORMATION |
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Euniva Ltd is a
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registered number and registered office address can be found on the Company Information |
page. |
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2. | ACCOUNTING POLICIES |
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Basis of preparing the financial statements |
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First year adoption of Financial Reporting Standard 102 ( FRS 102) Section 1A |
These financial statements for the period ended 31 December 2017 are the first that are |
prepared in accordance with FRS 102 Section 1A. The previous financial statements were |
prepared in accordance with UK GAAP, the date of transition to FRS 102 Section 1A is |
24 September 2015. |
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Turnover |
Turnover is measured at the fair value of the consideration received or receivable, excluding |
discounts, rebates, value added tax and other sales taxes. |
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Tangible fixed assets |
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Plant and machinery | - |
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Foreign currencies |
Assets and liabilities in foreign currencies are translated into sterling at the rates of |
exchange ruling at the balance sheet date. Transactions in foreign currencies are translated |
into sterling at the rate of exchange ruling at the date of transaction. Exchange differences |
are taken into account in arriving at the operating result. |
Euniva Ltd (Registered number: SC516433) |
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Notes to the Financial Statements - continued |
for the Period 1 October 2016 to 31 December 2017 |
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3. | TANGIBLE FIXED ASSETS |
Freehold | Plant and |
property | machinery | Totals |
£ | £ | £ |
COST |
At 1 October 2016 |
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Additions |
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At 31 December 2017 |
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DEPRECIATION |
At 1 October 2016 |
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Charge for period |
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At 31 December 2017 |
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NET BOOK VALUE |
At 31 December 2017 |
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At 30 September 2016 |
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4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2017 | 2016 |
£ | £ |
Trade debtors |
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VAT |
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Prepayments |
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5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2017 | 2016 |
£ | £ |
Trade creditors |
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Tax |
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Proposed dividends | 10,000 | - |
Accrued expenses |
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6. |
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR |
2017 | 2016 |
£ | £ |
Other loans (see note 7) |
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Directors' loan accounts | 867,545 | 319,932 |
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Euniva Ltd (Registered number: SC516433) |
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Notes to the Financial Statements - continued |
for the Period 1 October 2016 to 31 December 2017 |
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7. | LOANS |
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An analysis of the maturity of loans is given below: |
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2017 | 2016 |
£ | £ |
Amounts falling due between two and five years: |
Other loans - 2-5 years |
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8. | CALLED UP SHARE CAPITAL |
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Allotted, issued and fully paid: |
Number: | Class: | Nominal | 2017 | 2016 |
value: | £ | £ |
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Ordinary | £1 | 1,000 | 1,000 |
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9. | RESERVES |
Retained |
earnings |
£ |
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At 1 October 2016 | ( |
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Profit for the period |
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Dividends | ( |
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At 31 December 2017 |
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10. | TRANSACTIONS WITH DIRECTORS |
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The following advances and credits to a director subsisted during the periods ended |
31 December 2017 and 30 September 2016: |
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2017 | 2016 |
£ | £ |
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Balance outstanding at start of period |
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Amounts advanced |
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Amounts repaid |
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Amounts written off | - | - |
Amounts waived | - | - |
Balance outstanding at end of period |
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Euniva Ltd (Registered number: SC516433) |
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Notes to the Financial Statements - continued |
for the Period 1 October 2016 to 31 December 2017 |
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11. | RELATED PARTY DISCLOSURES |
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Dr H Moradi |
Dr H Moradi owns 50% of the share capital of Euniva Ltd |
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During the period, Dr Moradi advanced £568,046 to the company. As at the year end Mr |
Moradi was owed £867,546 from the company. |
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Daniel McCloy Property Ltd |
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Mr Cyrus Mossavi, director of Daniel McCloy Property Ltd, is the son of Mr F Moosavi who |
owns 50% of the share capital of Euniva Ltd. At the year end, Euniva Ltd owed Daniel |
McCloy Property Ltd £13,964. |
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12. | ULTIMATE CONTROLLING PARTY |
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During the period, the company was under the control of Mr Fereidoon Moosavi and Dr |
Homayoun Moradi. |