Company registration number SC626668 (Scotland)
Drops Euro Solutions Limited
Unaudited financial statements
for the year ended 30 April 2025
Pages for filing with registrar
Drops Euro Solutions Limited
Balance sheet
as at 30 April 2025
1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
2
-
0
145
Current assets
Debtors
107
140
Cash at bank and in hand
18,530
31,002
18,637
31,142
Creditors: amounts falling due within one year
(600)
(5,845)
Net current assets
18,037
25,297
Net assets
18,037
25,442
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
17,937
25,342
Total equity
18,037
25,442
Drops Euro Solutions Limited
Balance sheet (continued)
as at 30 April 2025
2

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 21 January 2026
Nicholas Dalgarno
Director
Company registration number SC626668 (Scotland)
Drops Euro Solutions Limited
Notes to the financial statements
for the year ended 30 April 2025
3
1
Accounting policies
Company information

Drops Euro Solutions Limited is a private company limited by shares incorporated in Scotland. The registered office is 47 Allison Close, Cove Bay, Aberdeen, AB12 3WG.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
3 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Drops Euro Solutions Limited
Notes to the financial statements (continued)
for the year ended 30 April 2025
1
Accounting policies (continued)
4
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Tangible fixed assets
Total
£
Cost
At 1 May 2024 and 30 April 2025
5,220
Depreciation and impairment
At 1 May 2024
5,075
Depreciation charged in the year
145
At 30 April 2025
5,220
Carrying amount
At 30 April 2025
-
0
At 30 April 2024
145
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