Eurotop Fixing Limited
Unaudited Financial Statements
For the year ended 31 March 2025
Pages for Filing with Registrar
Company Registration No. 07544498 (England and Wales)
Eurotop Fixing Limited
Contents
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
Eurotop Fixing Limited
Balance Sheet
As at 31 March 2025
Page 1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
89,920
67,123
Current assets
Debtors
4
7,294,570
4,921,770
Cash at bank and in hand
2,057,509
2,280,536
9,352,079
7,202,306
Creditors: amounts falling due within one year
5
(1,659,292)
(1,054,603)
Net current assets
7,692,787
6,147,703
Total assets less current liabilities
7,782,707
6,214,826
Provisions for liabilities
(22,480)
(16,809)
Net assets
7,760,227
6,198,017
Capital and reserves
Called up share capital
6
2
2
Profit and loss reserves
7,760,225
6,198,015
Total equity
7,760,227
6,198,017

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

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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

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

Eurotop Fixing Limited
Balance Sheet (Continued)
As at 31 March 2025
Page 2
The financial statements were approved and signed by the director and authorised for issue on 21 January 2026
Mr M Hirtan
Director
Company Registration No. 07544498
Eurotop Fixing Limited
Notes to the Financial Statements
For the year ended 31 March 2025
Page 3
1
Accounting policies
Company information

Eurotop Fixing Limited is a private company limited by shares incorporated in England and Wales. The registered office is Orbital House, 20 Eastern Road, Romford, Essex, RM1 3PJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with Section 1A of 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

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

1.2
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.true

The company has a strong cash and reserves position at the time of approval of these financial statements. Having made enquiries, the Directors have concluded that there is a reasonable expectation that the company has adequate resources to continue in operational existence for at least 12 months from the date of approval of these financial statements. The company therefore continues to adopt the going concern basis in preparing its financial statements.

1.3
Turnover

Turnover represents amounts receivable for services provided, net of VAT to which the company has a contractual right to income. Retentions are recognised within turnover on an accruals basis with the remaining adjustments made to reflect the expected amounts withheld. This is due to the conditions and contingencies surrounding the payments of retentions.

1.4
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:

Plant and machinery
25% reducing balance
Fixtures, fittings & equipment
25% reducing balance
Motor vehicles
25% reducing balance
1.5
Fixed asset investments

Fixed asset investments are stated at cost less provision for diminution in value.

1.6
Cash and cash equivalents

Cash and cash equivalents include cash in hand and deposits held at call with banks.

1.7
Financial instruments

All of the company's financial assets and liabilities are basic and measured at amortised cost.

Eurotop Fixing Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2025
1
Accounting policies
(Continued)
Page 4
1.8
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.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
2
Eurotop Fixing Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2025
Page 5
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024
138,976
Additions
104,696
Disposals
(66,170)
At 31 March 2025
177,502
Depreciation and impairment
At 1 April 2024
71,853
Depreciation charged in the year
31,697
Eliminated in respect of disposals
(15,968)
At 31 March 2025
87,582
Carrying amount
At 31 March 2025
89,920
At 31 March 2024
67,123
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,904,462
1,087,275
Other debtors
5,363,794
3,809,251
Prepayments and accrued income
26,314
25,244
7,294,570
4,921,770
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
685,275
84,234
Corporation tax
440,784
327,104
Other taxation and social security
11,250
-
0
Other creditors
521,983
643,265
1,659,292
1,054,603
Eurotop Fixing Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2025
Page 6
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
2
2
2
2
7
Related party transactions

At the year end, included in o ther d ebtors is £3,712,077 (202 4: £2,416,597) due from Eurotop Investment Limited, a company 100% owned by Mr M Hirtan.

At the year end, included in other debtors is £38,913 (202 4: £8,955) due from the directors.

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