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Registered number: 15204296
Eurotech House (Plymouth) Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Eurotech House (Plymouth) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Eurotech House (Plymouth) Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 15204296

| 31 October 2025 | 31 October 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,750 |  | 2,125
Investment Properties | 5 |  | 855,000 |  | 410,762
|  |  | 856,750 |  | 412,887
CURRENT ASSETS
Debtors | 6 | 3,880 |  | 8,046 |
Cash at bank and in hand |  | 149 |  | 22,343 |
|  | 4,029 |  | 30,389 |
Creditors: Amounts Falling Due Within One Year | 7 | (702,088 ) |  | (482,433 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (698,059 ) |  | (452,044 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 158,691 |  | (39,157 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (12,160 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (36,362 ) |  | -
NET ASSETS/(LIABILITIES) |  |  | 110,169 |  | (39,157 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Fair value reserve | 11 |  | 249,509 |  | -
Profit and Loss Account |  |  | (139,440 ) |  | (39,257 )
SHAREHOLDERS' FUNDS |  |  | 110,169 |  | (39,157)

Page 1
Page 2
Eurotech House (Plymouth) Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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

Mr Paul Huish Director
5 March 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Eurotech House (Plymouth) Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Eurotech House (Plymouth) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15204296 . The registered office is 6 Houndiscombe Road, Plymouth, PL4 6HH.
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.
2.2. Going Concern Disclosure
As at the year end the company's balance sheet shows net current liabilities of £697,558 (2024: £452,044). Accordingly, the directors have had to consider the basis upon which the accounts should be prepared and determine whether a going concern basis remains appropriate. The accounts have been prepared on a going concern basis, as the director continues to provide financial support to the company, when necessary. The director has also reviewed the position for twelve months from the date the accounts were approved and in his opinion the company will reduce the balance sheet deficiency and show positive results for the next financial period
2.3. 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 rental of the leasing of commercial property. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.4. 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 | 15% straight line

2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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Eurotech House (Plymouth) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost or Valuation
As at 1 November 2024 | 2,500
As at 31 October 2025 | 2,500
Depreciation
As at 1 November 2024 | 375
Provided during the period | 375
As at 31 October 2025 | 750
Net Book Value
As at 31 October 2025 | 1,750
As at 1 November 2024 | 2,125

Page 4
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Eurotech House (Plymouth) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Investment Property

| 31 October 2025
--- | ---
| £
Fair Value
As at 1 November 2024 | 410,762
Additions | 158,367
Fair value adjustments | 285,871
As at 31 October 2025 | 855,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Cost | 577,602 |  | -

The property has been included at a value provided by a RICs qualified professional valuer.
6. Debtors

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 306
Other debtors | 3,880 |  | 7,740
| 3,880 |  | 8,046

7. Creditors: Amounts Falling Due Within One Year

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 7,296 |  | -
Trade creditors | 17,517 |  | 5,857
Bank loans and overdrafts | 507,397 |  | 433,728
Other creditors | 169,878 |  | 42,848
| 702,088 |  | 482,433

8. Creditors: Amounts Falling Due After More Than One Year

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 12,160 |  | -

Page 5
Page 6
Eurotech House (Plymouth) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
9. Obligations Under Finance Leases and Hire Purchase

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 7,296 |  | -
Later than one year and not later than five years | 12,160 |  | -
| 19,456 |  | -
| 19,456 |  | -

10. Share Capital

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 November 2024 | - | (39,257 )
Profit for the year and total comprehensive income | - | 149,325
Transfer to/from Fair value reserve | - | (249,508)
Transfer to/from Profit & Loss Account | 249,509 | -
As at 31 October 2025 | 249,509 | (139,440 )

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