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Registered Number: 13797764
England and Wales
EURO STAIRS LIMITED
Abridged Accounts
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

Euro Stairs Limited Contents Page For the year ended 31 December 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Euro Stairs Limited Accountants' Report For the year ended 31 December 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. V-Tax Accountants and Business Consultants Limited 31 December 2025 .................................................... V-Tax Accountants and Business Consultants Limited 9 Brownlow Drive Rise Park Nottingham NG5 5AA 06 May 2026 1

Euro Stairs Limited Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 102,947 |  | 19,300
|  | 102,947 |  | 19,300
Current assets |  |  |
Stocks |  | 13,295 |  | 16,590
Debtors |  | 39,449 |  | -
Cash at bank and in hand |  | 88,564 |  | 24,761
|  | 141,308 |  | 41,351
Creditors: amount falling due within one year |  | (97,031) |  | (15,303)
Net current assets |  | 44,277 |  | 26,048
Total assets less current liabilities |  | 147,224 |  | 45,348
Creditors: amount falling due after more than one year |  | - |  | (40)
Provisions for liabilities |  | (1,107) |  | -
Net assets |  | 146,117 |  | 45,308
Capital and reserves |  |  |
Profit and loss account |  | 146,117 |  | 45,308
Shareholders' funds |  | 146,117 |  | 45,308
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 06 May 2026 and were signed by:
------------------------------- Basharat Hussain Director
2

Euro Stairs Limited Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information Euro Stairs Limited is a private company, limited by shares, registered in England and Wales, registration number 13797764, registration address Euro Stairs Ltd, The Old Foundry, Unit G1 55 Bath Street, Walsall, WS1 3BZ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 5 years Straight Line
Motor Vehicles | 4 years Straight Line
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 8 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 January 2025 | 19,375 |  | 6,000 |  | - |  | 25,375
Additions | 5,029 |  | 81,324 |  | 1,277 |  | 87,630
Disposals | - |  | - |  | - |  | -
At 31 December 2025 | 24,404 |  | 87,324 |  | 1,277 |  | 113,005
Depreciation
At 01 January 2025 | 1,575 |  | 4,500 |  | - |  | 6,075
Charge for year | 3,854 |  | - |  | 129 |  | 3,983
On disposals | - |  | - |  | - |  | -
At 31 December 2025 | 5,429 |  | 4,500 |  | 129 |  | 10,058
Net book values
Closing balance as at 31 December 2025 | 18,975 |  | 82,824 |  | 1,148 |  | 102,947
Opening balance as at 01 January 2025 | 17,800 |  | 1,500 |  | - |  | 19,300
4. | Share Capital Authorised 100 Class A shares of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
3