Challenger Europe Limited - Dormant accounts - members and to registrar (filleted) 20.1

REGISTERED NUMBER: 05216455 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2019

for

Challenger Europe Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Certified Accountants' Report

5

DIRECTOR:

R S Smith

REGISTERED OFFICE:

210 Ordnance Business Park

Aerodrome Road

Gosport

Hampshire

PO13 0FG

REGISTERED NUMBER:

05216455 (England and Wales)

ACCOUNTANTS:

Henry Thomas Advisory

Chartered Certified Accountants

20C Ordnance Row

Portsmouth

Hampshire

PO1 3DN

FIXED ASSETS

Investments

4

1,500

CREDITORS

Amounts falling due within one year

5

1,400

NET CURRENT LIABILITIES

(1,400

)

(1,400

)

TOTAL ASSETS LESS CURRENT LIABILITIES

100

CAPITAL AND RESERVES

Called up share capital

100

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 30 September 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2019 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 12 May 2020 and were signed by:

R S Smith - Director

1.	STATUTORY INFORMATION

Challenger Europe Limited is a private company, limited by shares , registered in England and Wales. The company's registered

number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either

financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest

in the assets of the company after deducting all of its liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including

transaction costs and subsequently measured at amortised cost using the effective interest

method. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including trade and other creditors are initially recognised at transaction price. Financial liabilities

classified as payable within one year are not amortised.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable

on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2018 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

COST

At 1 October 2018

and 30 September 2019

1,300

200

1,500

NET BOOK VALUE

At 30 September 2019

1,300

200

1,500

At 30 September 2018

1,300

200

1,500

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.19

30.9.18

£

Amounts owed to group undertakings

400

Other creditors

1,000

1,400

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial

statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned

that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the

Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of

Challenger Europe Limited for the year ended 30 September 2019 which comprise the Income Statement, Balance Sheet and the related

notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Challenger Europe Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Challenger Europe Limited and state those matters that we have agreed to state to the director of Challenger Europe Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Challenger Europe Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Challenger Europe Limited. You consider that Challenger Europe Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Challenger Europe Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Henry Thomas Advisory

Chartered Certified Accountants

20C Ordnance Row

Portsmouth

Hampshire

PO1 3DN

12 May 2020