0 false false false false false false false true false false true false false false false false false No description of principal activity 2024-11-01 Sage Accounts Production Advanced 2024 - FRS102_2024 6,629 6,341 288 288 xbrli:pure xbrli:shares iso4217:GBP SC257659 2024-11-01 2025-10-31 SC257659 2025-10-31 SC257659 2024-10-31 SC257659 2023-11-01 2024-10-31 SC257659 2024-10-31 SC257659 2023-10-31 SC257659 bus:RegisteredOffice 2024-11-01 2025-10-31 SC257659 bus:LeadAgentIfApplicable 2024-11-01 2025-10-31 SC257659 bus:Director1 2024-11-01 2025-10-31 SC257659 core:WithinOneYear 2025-10-31 SC257659 core:WithinOneYear 2024-10-31 SC257659 core:ShareCapital 2025-10-31 SC257659 core:ShareCapital 2024-10-31 SC257659 core:RetainedEarningsAccumulatedLosses 2025-10-31 SC257659 core:RetainedEarningsAccumulatedLosses 2024-10-31 SC257659 bus:Director1 2024-10-31 SC257659 bus:Director1 2023-10-31 SC257659 bus:SmallEntities 2024-11-01 2025-10-31 SC257659 bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC257659 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC257659 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC257659 bus:FullAccounts 2024-11-01 2025-10-31 SC257659 core:FurnitureFittingsToolsEquipment 2024-11-01 2025-10-31 SC257659 core:FurnitureFittingsToolsEquipment 2025-10-31 SC257659 core:FurnitureFittingsToolsEquipment 2024-10-31
COMPANY REGISTRATION NUMBER: SC257659

A & A Eurotalk Limited

Unaudited Financial Statements

For the year ended

31 October 2025

A & A Eurotalk Limited

Financial Statements

Year ended 31 October 2025

Contents | Page

Officers and professional advisers | 1

Director's report | 2

Statement of financial position | 3

Notes to the financial statements | 4

A & A Eurotalk Limited

Officers and Professional Advisers

Director | M Gray

Registered office | C/O Nelson Gilmour Smith
| 47 Cadzow Street
| Hamilton
| ML3 6ED

Accountants | Nelson Gilmour Smith
| Chartered Accountants
| 47 Cadzow Street
| Hamilton
| ML3 6ED

A & A Eurotalk Limited

Director's Report

Year ended 31 October 2025
The director presents his report and the unaudited financial statements of the company for the year ended 31 October 2025 .
The company has been dormant as defined in section 1169 of the Companies Act 2006 throughout the year. It is anticipated that the company will remain dormant for the foreseeable future.
Director
The director who served the company during the year was as follows:

M Gray |

Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 16 April 2026 and signed on behalf of the board by:

M Gray |
Director |

Registered office:
C/O Nelson Gilmour Smith
47 Cadzow Street
Hamilton
ML3 6ED

A & A Eurotalk Limited

Statement of Financial Position

31 October 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 4 |  | 288 | 288

Current assets

Debtors | 5 | 9,000 |  | 9,000

Creditors: amounts falling due within one year | 6 | 18,125 |  | 18,125
| -------- |  | --------
Net current liabilities |  | 9,125 | 9,125
|  | ------- | -------
Total assets less current liabilities |  | ( 8,837) | ( 8,837)
|  | ------- | -------
Net liabilities |  | ( 8,837) | ( 8,837)
|  | ------- | -------

Capital and reserves

Called up share capital |  | 1 | 1
Profit and loss account |  | ( 8,838) | ( 8,838)
|  | ------- | -------
Shareholders deficit |  | ( 8,837) | ( 8,837)
|  | ------- | -------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
The company did not trade during the year and has not made either a profit or loss.
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
Director's responsibilities:
- The members have 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 Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 16 April 2026 , and are signed on behalf of the board by:

M Gray |
Director |

Company registration number: SC257659

A & A Eurotalk Limited

Notes to the Financial Statements

Year ended 31 October 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is C/O Nelson Gilmour Smith, 47 Cadzow Street, Hamilton, ML3 6ED.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Income statement
The company is dormant as defined by section 1169 of the Companies Act 2006. The company received no income and incurred no expenditure during the current year.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Equipment | - | 25% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
4. Tangible assets

| Equipment | Total
| £ | £
Cost |  |
At 1 November 2024 and 31 October 2025 | 6,629 | 6,629
| ------- | -------
Depreciation |  |
At 1 November 2024 and 31 October 2025 | 6,341 | 6,341
| ------- | -------
Carrying amount |  |
At 31 October 2025 | 288 | 288
| ------- | -------
At 31 October 2024 | 288 | 288
| ------- | -------

5. Debtors

| 2025 | 2024
| £ | £
Other debtors | 9,000 | 9,000
| ------- | -------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Other creditors | 18,125 | 18,125
| -------- | --------

7. Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:

| Balance brought forward and outstanding
| 2025 | 2024
| £ | £
M Gray | ( 17,265) | ( 17,265)
| -------- | --------

8. Related party transactions
Control:- The company was under the control of M Gray throughout the current and previous year. M Gray is the managing director and sole shareholder. Transactions:- The balance remaining due to the company from Sew Nice Ltd at the end of the year was £9,000 (2024 : £9,000).