Company registration number 6014724 (England and Wales)
EUROTRUCK COMMERCIAL SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
EUROTRUCK COMMERCIAL SERVICES LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
EUROTRUCK COMMERCIAL SERVICES LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
90,916
117,358
Current assets
Stocks
18,500
18,500
Debtors
5
320,311
141,336
Investments
6
41,360
42,934
Cash at bank and in hand
295,910
382,245
676,081
585,015
Creditors: amounts falling due within one year
7
(86,900)
(81,150)
Net current assets
589,181
503,865
Total assets less current liabilities
680,097
621,223
Creditors: amounts falling due after more than one year
8
-
0
(8,333)
Net assets
680,097
612,890
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
679,997
612,790
Total equity
680,097
612,890
EUROTRUCK COMMERCIAL SERVICES LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

For the financial 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.

T he 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 5 May 2026 and are signed on its behalf by:
Mr D K Lukey
Director
Company registration number 6014724 (England and Wales)
EUROTRUCK COMMERCIAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Eurotruck Commercial Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is 75 Station Road, Bawtry, Doncaster, South Yorkshire, United Kingdom, DN10 6PU.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Intangible fixed assets - goodwill

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
15% Reducing balance
Computers
3 Years straight line
Motor vehicles
25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

EUROTRUCK COMMERCIAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

1.7
Leases
As lessee

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
5
EUROTRUCK COMMERCIAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2025 and 31 December 2025
8,000
Amortisation and impairment
At 1 January 2025 and 31 December 2025
8,000
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
-
0
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025
188,483
Additions
2,500
At 31 December 2025
190,983
Depreciation and impairment
At 1 January 2025
71,125
Depreciation charged in the year
28,942
At 31 December 2025
100,067
Carrying amount
At 31 December 2025
90,916
At 31 December 2024
117,358
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
75,144
141,267
Other debtors
245,167
69
320,311
141,336
EUROTRUCK COMMERCIAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
6
Current asset investments
2025
2024
£
£
Other investments
41,360
42,934
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
8,334
10,000
Trade creditors
11,968
19,224
Corporation tax
46,802
25,070
Other taxation and social security
17,208
24,456
Other creditors
2,588
2,400
86,900
81,150
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
8,333
2025-12-31 2025-01-01 false false false 05 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mrs C Lukey Mr D K Lukey Mrs C Lukey 6014724 2025-01-01 2025-12-31 6014724 2025-12-31 6014724 2024-12-31 6014724 core:OtherPropertyPlantEquipment 2025-12-31 6014724 core:OtherPropertyPlantEquipment 2024-12-31 6014724 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 6014724 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 6014724 core:WithinOneYear 2025-12-31 6014724 core:WithinOneYear 2024-12-31 6014724 core:AfterOneYear 2025-12-31 6014724 core:AfterOneYear 2024-12-31 6014724 core:CurrentFinancialInstruments 2025-12-31 6014724 core:CurrentFinancialInstruments 2024-12-31 6014724 core:ShareCapital 2025-12-31 6014724 core:ShareCapital 2024-12-31 6014724 core:RetainedEarningsAccumulatedLosses 2025-12-31 6014724 core:RetainedEarningsAccumulatedLosses 2024-12-31 6014724 bus:Director1 2025-01-01 2025-12-31 6014724 core:Goodwill 2025-01-01 2025-12-31 6014724 core:PlantMachinery 2025-01-01 2025-12-31 6014724 core:ComputerEquipment 2025-01-01 2025-12-31 6014724 core:MotorVehicles 2025-01-01 2025-12-31 6014724 2024-01-01 2024-12-31 6014724 core:NetGoodwill 2024-12-31 6014724 core:NetGoodwill 2025-12-31 6014724 core:NetGoodwill 2024-12-31 6014724 core:OtherPropertyPlantEquipment 2024-12-31 6014724 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 6014724 core:Non-currentFinancialInstruments 2025-12-31 6014724 core:Non-currentFinancialInstruments 2024-12-31 6014724 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 6014724 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 6014724 bus:FRS102 2025-01-01 2025-12-31 6014724 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 6014724 bus:Director2 2025-01-01 2025-12-31 6014724 bus:CompanySecretary1 2025-01-01 2025-12-31 6014724 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP