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Registration number: SC143041

Eurotechnology Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 December 2025

Eurotechnology Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

Eurotechnology Limited

Company Information

Directors | Mr E Robb Mr D Robb

Registered office | Johnstone House 52-54 Rose Street Aberdeen Aberdeenshire AB10 1HA

Solicitors | Ledingham Chalmers LLP 52-54 Rose Street Aberdeen

Accountants | Tax Innovations Limited Innovations House 19 Staple Gardens Winchester Hampshire SO23 8SR

Eurotechnology Limited

(Registration number: SC143041)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 19,000 | 19,000
Current assets |  |  |
Debtors | 5 | 964,977 | 1,031,847
Cash at bank and in hand |  | 27,003 | 13,976
|  | 991,980 | 1,045,823
Creditors: Amounts falling due within one year | 6 | (203,128) | (191,781)
Net current assets |  | 788,852 | 854,042
Net assets |  | 807,852 | 873,042
Capital and reserves |  |  |
Called up share capital | 7 | 500,000 | 500,000
Share premium reserve |  | 177,788 | 177,788
Retained earnings |  | 130,064 | 195,254
Shareholders' funds |  | 807,852 | 873,042

Eurotechnology Limited

(Registration number: SC143041)
Balance Sheet as at 31 December 2025

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 April 2026 and signed on its behalf by:

......................................... Mr E Robb Director

Eurotechnology Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Johnstone House
52-54 Rose Street
Aberdeen
Aberdeenshire
AB10 1HA
Scotland

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Eurotechnology Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Vehicles, plant and machinery | 25% on cost

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Eurotechnology Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 January 2025 | 19,000 | 29,701 | 28,062 | 76,763
At 31 December 2025 | 19,000 | 29,701 | 28,062 | 76,763
Depreciation
At 1 January 2025 | - | 29,701 | 28,062 | 57,763
At 31 December 2025 | - | 29,701 | 28,062 | 57,763
Carrying amount
At 31 December 2025 | 19,000 | - | - | 19,000
At 31 December 2024 | 19,000 | - | - | 19,000

Included within the net book value of land and buildings above is £19,000 (2024 - £19,000) in respect of short leasehold land and buildings.

Eurotechnology Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5 | Debtors

Current | Note | 2025 £ | 2024 £
Amounts owed by related parties | 8 | 961,809 | 1,028,699
Prepayments |  | 3,168 | 3,148
|  | 964,977 | 1,031,847

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 8 | 200,129 | 188,781
Accruals and deferred income |  | 2,999 | 3,000
|  | 203,128 | 191,781

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 500,000 | 500,000 | 500,000 | 500,000

Eurotechnology Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

8 | Related party transactions

Summary of transactions with parent

Eurotechnology International Ltd Provision of working capital
The balance has no interest or fixed date of repayment.

Summary of transactions with other related parties

Eurotechnology International WLL
Eurotechnology Incon WLL - Bahrain
Eurotechnology International Co Ltd
Eurotechnology International WLL - Bahrain
Eurotechnology International WLL - Qatar
(Entities ultimately controlled by Mr D Robb) Provision of working capital.
The loan has no interest or fixed date of repayment.

Loans to related parties

2025 | Parent £ | Other related parties £ | Total £
At start of period | 844,415 | 184,284 | 1,028,699
Repaid | (24,311) | (42,579) | (66,890)
At end of period | 820,104 | 141,705 | 961,809

2024 | Parent £ | Other related parties £ | Total £
At start of period | 863,620 | 209,932 | 1,073,552
Repaid | (19,205) | (25,648) | (44,853)
At end of period | 844,415 | 184,284 | 1,028,699

Loans from related parties

2025 | Entities with joint control or significant influence £ | Total £
At start of period | 188,781 | 188,781
Repaid | 11,348 | 11,348
At end of period | 200,129 | 200,129

Eurotechnology Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

2024 | Entities with joint control or significant influence £ | Total £
At start of period | 183,823 | 183,823
Repaid | 4,958 | 4,958
At end of period | 188,781 | 188,781

9 | Parent and ultimate parent undertaking

The company's immediate parent is Eurotechnology International Co. Ltd, incorporated in Saudi Arabia.