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Registered number: 06999176 EURO MUNICIPAL LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
EURO MUNICIPAL LIMITED REGISTERED NUMBER: 06999176 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 4,711,878 |  | 3,647,158
Current assets |  |  |  |  |
Stocks | 5 | 457,800 |  | 601,500 |
Debtors: amounts falling due after more than one year | 6 | 141,171 |  | 174,810 |
Debtors: amounts falling due within one year | 6 | 1,563,145 |  | 1,344,212 |
Cash at bank and in hand |  | 249,637 |  | 168,437 |
|  | 2,411,753 |  | 2,288,959 |
Creditors: amounts falling due within one year | 7 | (1,543,343) |  | (877,609) |
Net current assets |  |  | 868,410 |  | 1,411,350
Total assets less current liabilities |  |  | 5,580,288 |  | 5,058,508
Creditors: amounts falling due after more than one year | 8 |  | (167,795) |  | (322,594)
Net assets |  |  | 5,412,493 |  | 4,735,914
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 5,412,491 |  | 4,735,912
|  |  | 5,412,493 |  | 4,735,914
Page 1
EURO MUNICIPAL LIMITED REGISTERED NUMBER: 06999176 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 February 2026.
M P Forrester
Director
The notes on pages 3 to 10 form part of these financial statements. Page 2
EURO MUNICIPAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
The company is a private limited company, which is incorporated and registered in England (registration number: 06999176). The address of the registered office is Cromwell House, 68 West Gate, Mansfield, Nottinghamshire, NG18 1RR. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
| 2.2 | Going concern
At the date of signing there is still a degree of uncertainty about the full economic impact of the cost of living crisis and the wider geo-political issues. The director continues to monitor the position closely, however he believes that the company can continue at an appropriate level of activity and therefore continues to adopt the going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
EURO MUNICIPAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.4 | Operating leases: the Company as lessor
Rental income from operating leases is credited to profit or loss on a straight-line basis over the lease term.
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
EURO MUNICIPAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 20% | reducing balance basis
|  |  |  | Motor vehicles | - | 25% | reducing balance basis
|  |  |  | Fixtures, fittings and equipment | - | 20% | reducing balance or 33.33% straight line basis
|  |  |  | Vehicles held for hire | - | 25% | reducing balance basis
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 15 (2024 - 16).
Page 5
EURO MUNICIPAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures, fittings and equipment | Vehicles held for hire | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 September 2024 | 178,969 | 256,191 | 107,772 | 5,770,737 | 6,313,669
| Additions | - | 192,419 | 2,118 | 2,532,656 | 2,727,193
| Disposals | - | (103,997) | - | (920,463) | (1,024,460)
| At 31 August 2025 | 178,969 | 344,613 | 109,890 | 7,382,930 | 8,016,402
| Depreciation |  |  |  |  |
| At 1 September 2024 | 121,051 | 104,998 | 60,932 | 2,379,530 | 2,666,511
| Charge for the year on owned assets | 11,586 | 56,400 | 14,238 | 1,007,596 | 1,089,820
| Disposals | - | (40,950) | - | (410,857) | (451,807)
| At 31 August 2025 | 132,637 | 120,448 | 75,170 | 2,976,269 | 3,304,524
| Net book value |  |  |  |  |
| At 31 August 2025 | 46,332 | 224,165 | 34,720 | 4,406,661 | 4,711,878
| At 31 August 2024 | 57,918 | 151,193 | 46,840 | 3,391,207 | 3,647,158
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Motor vehicles | 358,226 | 477,635
|  | 358,226 | 477,635
Page 6
EURO MUNICIPAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods for resale | 457,800 | 601,500
|  | 457,800 | 601,500
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Deferred tax asset (note 9) | 141,171 | 174,810
|  | 141,171 | 174,810
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 1,301,603 | 1,087,238
| Other debtors | 16,036 | 19,029
| Prepayments and accrued income | 245,506 | 237,945
|  | 1,563,145 | 1,344,212
Page 7
EURO MUNICIPAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,253,395 | 487,107
| Corporation tax | 49,207 | -
| Other taxation and social security | 18,213 | 157,954
| Obligations under finance lease and hire purchase contracts | 154,799 | 189,799
| Other creditors | 67,729 | 41,082
| Accruals and deferred income | - | 1,667
|  | 1,543,343 | 877,609
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| HP & finance leases | 154,799 | 189,799
|  | 154,799 | 189,799
| Details of security provided:
The hire purchase liabilities are secured on the related assets.
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 167,795 | 322,594
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| HP & finance leases | 167,795 | 322,594
|  | 167,795 | 322,594
| Details of security provided:
The hire purchase liabilities are secured on the related assets. Page 8
EURO MUNICIPAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
9. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 154,799 | 189,799
| Between 1-5 years | 167,795 | 322,594
|  | 322,594 | 512,393
Page 9
EURO MUNICIPAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
10. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 174,810
| Charged to profit or loss | (33,639)
| At end of year | 141,171
| The deferred tax asset is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Capital allowances | 141,171 | 174,810
|  | 141,171 | 174,810
11. | Pension commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £12,587 (2024 - £11,858). Contributions totalling £5,129 (2024 - £5,155) were payable to the fund at the balance sheet date and are included in creditors. 12.Other financial commitments This company has provided a guarantee against the borrowing of its parent company.
13. | Controlling party
The company is a 100% subsidiary of Euro Municipal (Holdings) Limited a company registered in England & Wales. The address of the registered office is Cromwell House, 68 West Gate, Mansfield, Nottinghamshire, NG18 1RR. Dividends paid to the parent from this company totalled £94,527 (2024: £218,652). The company is exempt from being included in consolidated accounts as it is part of a small group.
Page 10