Euro Piling Products Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC244620

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		653		353

			653		353
CURRENT ASSETS
Stocks	5	129,699		86,150
Debtors	6	381,482		301,701
Cash at bank		777,880		657,664

		1,289,061		1,045,515
Creditors: Amounts Falling Due Within One Year	7	(1,187,494 )		(906,167 )

NET CURRENT ASSETS (LIABILITIES)			101,567		139,348

TOTAL ASSETS LESS CURRENT LIABILITIES			102,220		139,701

NET ASSETS			102,220		139,701

CAPITAL AND RESERVES
Called up share capital	8		100,000		100,000
Profit and Loss Account			2,220		39,701

SHAREHOLDERS' FUNDS			102,220		139,701

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Euro Piling Products Limited

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Stephen Brazill

Director

19 September 2025

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

1. General Information

Euro Piling Products Limited is a private company, limited by shares, incorporated in Scotland, registered number SC244620 . The registered office is 5 Stenzel Place, The Elms, Stepps, Glasgow, G33 6EJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the entity.

2.2. 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 and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	33.33%
Computer Equipment	33.33%

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Financial Instruments

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

2.6. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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Euro Piling Products Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 29 February 2024	620	2,975	3,595
Additions	-	574	574
Disposals	-	(249 )	(249 )

As at 28 February 2025	620	3,300	3,920

Depreciation
As at 29 February 2024	620	2,622	3,242
Provided during the period	-	274	274
Disposals	-	(249 )	(249 )

As at 28 February 2025	620	2,647	3,267

Net Book Value
As at 28 February 2025	-	653	653

As at 29 February 2024	-	353	353

5. Stocks

	2025	2024
	£	£
Stock	129,699	86,150

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	380,318	268,217
Other debtors	1,164	33,484

	381,482	301,701

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	186,689	204,093
Other creditors	1,000,805	702,074

	1,187,494	906,167

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100,000	100,000

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