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EUROCASTORS LIMITED

Registered Number
SC045570
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2025

EUROCASTORS LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

Alan Douglas Butchart

Company Secretary

Susan Jane Butchart

Registered Address

Dalton Road
Southfield Estate
Glenrothes
KY6 2SS

Registered Number

SC045570 (Scotland)
EUROCASTORS LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets3138,404147,530
138,404147,530
Current assets
Stocks218,863238,603
Debtors488,29847,585
Cash at bank and on hand297,144320,184
604,305606,372
Creditors amounts falling due within one year5(76,462)(57,055)
Net current assets (liabilities)527,843549,317
Total assets less current liabilities666,247696,847
Creditors amounts falling due after one year6(12,450)(13,890)
Provisions for liabilities(1,048)(1,484)
Net assets652,749681,473
Capital and reserves
Called up share capital120,000120,000
Profit and loss account532,749561,473
Shareholders' funds652,749681,473
The financial statements were approved and authorised for issue by the Director on 8 July 2025, and are signed on its behalf by:
Alan Douglas Butchart
Director
Registered Company No. SC045570
EUROCASTORS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
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.
Employee benefits
The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Freehold property: 2% on cost Plant and machinery: 10% on cost and 20% on cost.
Stocks and work in progress
Stock and work in progress are valued at the lower of cost and net realisable value.
2.Average number of employees

20252024
Average number of employees during the year11
3.Tangible fixed assets

Land & buildings

Plant & machinery

Total

£££
Cost or valuation
At 01 April 24407,860199,168607,028
At 31 March 25407,860199,168607,028
Depreciation and impairment
At 01 April 24268,136191,362459,498
Charge for year6,8332,2939,126
At 31 March 25274,969193,655468,624
Net book value
At 31 March 25132,8915,513138,404
At 31 March 24139,7247,806147,530
4.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables57,63940,002
Amounts owed by associates and joint ventures / participating interests2,706593
Prepayments and accrued income27,9536,990
Total88,29847,585
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables53,63239,930
Taxation and social security18,15211,530
Other creditors2,4673,130
Accrued liabilities and deferred income2,2112,465
Total76,46257,055
6.Creditors: amounts due after one year

2025

2024

££
Other creditors12,45013,890
Total12,45013,890