Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-3142024-01-01falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falseNo description of principal activityfalsetrue SC790951 2023-12-31 SC790951 2024-01-01 2024-12-31 SC790951 2023-01-01 2023-12-31 SC790951 2024-12-31 SC790951 c:Director1 2024-01-01 2024-12-31 SC790951 c:Director1 2024-12-31 SC790951 c:Director2 2024-01-01 2024-12-31 SC790951 c:Director2 2024-12-31 SC790951 c:Director3 2024-01-01 2024-12-31 SC790951 c:Director3 2024-12-31 SC790951 c:Director4 2024-01-01 2024-12-31 SC790951 c:Director4 2024-12-31 SC790951 c:RegisteredOffice 2024-01-01 2024-12-31 SC790951 d:CurrentFinancialInstruments 2024-12-31 SC790951 d:Non-currentFinancialInstruments 2024-12-31 SC790951 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 SC790951 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 SC790951 d:ShareCapital 2024-12-31 SC790951 d:RetainedEarningsAccumulatedLosses 2024-12-31 SC790951 c:OrdinaryShareClass1 2024-01-01 2024-12-31 SC790951 c:OrdinaryShareClass1 2024-12-31 SC790951 c:FRS102 2024-01-01 2024-12-31 SC790951 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 SC790951 c:FullAccounts 2024-01-01 2024-12-31 SC790951 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 SC790951 6 2024-01-01 2024-12-31 SC790951 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: SC790951










EUROSPRAY GROUP LIMITED
 FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

 
EUROSPRAY GROUP LIMITED
 

COMPANY INFORMATION


Directors
Mr J G A Fairnie (appointed 29 November 2023)
Mrs J Fairnie (appointed 29 November 2023)
Mr A S Mann (appointed 29 November 2023)
Mr M Strange (appointed 29 November 2023)




Registered number
SC790951



Registered office
Pentland House
Saltire Centre

Glenrothes

Fife

KY6 2AH




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
EUROSPRAY GROUP LIMITED
REGISTERED NUMBER: SC790951

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
£

Fixed assets
  

Investments
  
599,879

  
599,879

Current assets
  

Debtors: amounts falling due within one year
  
100

  
100

Creditors: amounts falling due within one year
  
(130,751)

Net current (liabilities)/assets
  
 
 
(130,651)

Total assets less current liabilities
  
469,228

Creditors: amounts falling due after more than one year
  
(392,253)

  

Net assets
  
76,975


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
76,875

  
76,975


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 period 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 income and retained earnings 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 G A Fairnie
Mr M Strange
Director
Director


Date: 16 June 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 1

 
EUROSPRAY GROUP LIMITED
REGISTERED NUMBER: SC790951

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024


Page 2

 
EUROSPRAY GROUP LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

Eurospray Group Limited is a private company, limited by shares, incoporated in Scotland, registration number SC181149. Pentland House, Saltire Centre, Glenrothes, Fife, KY6 2AH.

The company was incorporated on 29 November 2023 and began trading on 13 December 2023. 

The financial statements are presented in Sterling which is the functional currency of the company and
rounded to the nearest £.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.3

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the period was 4.


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
599,879



At 31 December 2024
599,879




Page 3

 
EUROSPRAY GROUP LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

5.


Debtors

2024
£


Other debtors
100

100



6.


Creditors: Amounts falling due within one year

2024
£

Other creditors
55,751

Secured repayable loan notes
75,000

130,751


Secured creditors hold a charge against the assets of the company until repaid. 


7.


Creditors: Amounts falling due after more than one year

2024
£

Other creditors
167,253

Secured repayable loan notes
225,000

392,253


Secured creditors hold a charge against the assets of the company until repaid. 


8.


Share capital

2024
£
Allotted, called up and fully paid


100 Ordinary shares of £1.00 each
100


On incorporation, 100 Ordinary shares of £1.00 each were issued.


Page 4