REGISTERED NUMBER: 05955761 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2026

for

Europark Properties (Industrial) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

4

DIRECTOR:

I Booth

REGISTERED OFFICE:

Grange Barn

Sutton Grange

Ripon

North Yorkshire

HG4 3JZ

REGISTERED NUMBER:

05955761 (England and Wales)

ACCOUNTANTS:

Farries Kirk & McVean

Dumfries Enterprise Park

Heathhall

Dumfries

DUMFRIESSHIRE

DG1 3SJ

FIXED ASSETS

Tangible assets

4

20,280

23,570

Investment property

5

2,997,072

2,997,072

3,017,352

3,020,642

CURRENT ASSETS

Debtors

6

22,780,050

22,280,292

Cash at bank

2,034

8,909

22,782,084

22,289,201

CREDITORS

Amounts falling due within one year

7

25,263,076

24,815,450

NET CURRENT LIABILITIES

(2,480,992

)

(2,526,249

)

TOTAL ASSETS LESS CURRENT LIABILITIES

536,360

494,393

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

536,260

494,293

536,360

494,393

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 11th June 2026 and were signed by:

I Booth - Director

1.	STATUTORY INFORMATION

Europark Properties (Industrial) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 15%

Fixtures and fittings - 15%

Computer equipment - 15%

Amounts written off each asset over the estimated useful life represent cost less residual value.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2025

and 31st March 2026

93,373

DEPRECIATION

At 1st April 2025

69,803

Charge for year

3,290

At 31st March 2026

73,093

NET BOOK VALUE

At 31st March 2026

20,280

At 31st March 2025

23,570

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st April 2025

and 31st March 2026

2,997,072

NET BOOK VALUE

At 31st March 2026

2,997,072

At 31st March 2025

2,997,072

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

14,718

26,531

Other debtors

22,765,332

22,253,761

22,780,050

22,280,292

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

8,310

6,885

Taxation and social security

22,607

12,760

Other creditors

25,232,159

24,795,805

25,263,076

24,815,450