REGISTERED NUMBER: 05246381 (England and Wales)

Report of the Directors and

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Euroflo Group Limited

Page

Company Information

1

Report of the Directors

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

B Jenkins

D A Jenkins

A D Jenkins

SECRETARY:

B Jenkins

REGISTERED OFFICE:

Unit 3B Greystoke Business Centre

High Street

Portishead

Bristol

Somerset

BS20 6PY

REGISTERED NUMBER:

05246381 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

The directors present their report with the financial statements of the company for the year ended 30 September 2025.

During the year the company paid a contribution to the Employee Benefit Trust of £125,000. If the contribution had not been made the trading profit would have been £122,592.

During the year the company made the following charitable donations:

British Heart Foundation

£1440

Enthuse (The Grand Appeal)

£1440

Jessie May Trust

£1440

Shelter

£1690

Brace

£1440

Dorothy House

£1440

Macmillan Cancer Trust

£ 287

Evie Dove Foundation

£ 50

Just Giving

£ 135

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of maintenance of building services controls and related systems.

EVENTS SINCE THE END OF THE YEAR

Information relating to events since the end of the year is given in the notes to the financial statements.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 October 2024 to the date of this report.

B Jenkins

D A Jenkins

A D Jenkins

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

B Jenkins - Director

8 June 2026

FIXED ASSETS

Tangible assets

4

107,533

107,158

CURRENT ASSETS

Stocks

32,858

24,563

Debtors

5

1,468,369

1,654,886

Cash at bank and in hand

404,367

404,854

1,905,594

2,084,303

CREDITORS

Amounts falling due within one year

6

591,117

704,374

NET CURRENT ASSETS

1,314,477

1,379,929

TOTAL ASSETS LESS CURRENT LIABILITIES

1,422,010

1,487,087

PROVISIONS FOR LIABILITIES

21,371

17,676

NET ASSETS

1,400,639

1,469,411

CAPITAL AND RESERVES

Called up share capital

9

400

400

Retained earnings

10

1,400,239

1,469,011

SHAREHOLDERS' FUNDS

1,400,639

1,469,411

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 June 2026 and were signed on its behalf by:

A D Jenkins - Director

1.	STATUTORY INFORMATION

Euroflo Group Limited 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.

The financial statements are presented in Pounds Sterling (£), which is the Company's functional and presentation currency.

Critical accounting judgements and key sources of estimation uncertainty

The directors consider that there are no critical judgements or key sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Revenue from engineering contracts is recognised over time by reference to the stage of completion of the contract activity at the balance sheet date, when the outcome can be estimated reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The financial statements have been prepared on a going concern basis. The directors have considered the Company's financial position and are satisfied that it has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2024 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

182,725

73,780

21,953

278,458

Additions

22,807

18,217

-

41,024

Disposals

(20,687

)

(27,890

)

(2,400

)

(50,977

)

At 30 September 2025

184,845

64,107

19,553

268,505

DEPRECIATION

At 1 October 2024

103,780

49,217

18,303

171,300

Charge for year

21,911

7,279

912

30,102

Eliminated on disposal

(14,983

)

(23,421

)

(2,026

)

(40,430

)

At 30 September 2025

110,708

33,075

17,189

160,972

NET BOOK VALUE

At 30 September 2025

74,137

31,032

2,364

107,533

At 30 September 2024

78,945

24,563

3,650

107,158

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 October 2024

13,537

Transfer to ownership

(13,537

)

At 30 September 2025

-

DEPRECIATION

At 1 October 2024

6,398

Charge for year

1,785

Transfer to ownership

(8,183

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

7,139

5.

DEBTORS

30.9.25

30.9.24

£

£

Amounts falling due within one year:

Trade debtors

60,151

-

Other debtors

3,567

3,567

Inter Company Debtor

265,343

265,434

Prepayments and accrued income

793,231

991,477

Prepayments

50,553

43,571

1,172,845

1,304,049

Amounts falling due after more than one year:

Amounts recoverable

295,524

350,837

Aggregate amounts

1,468,369

1,654,886

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts (see note 7)

-

2,709

Trade creditors

248,406

314,961

Tax

34,720

79,325

Social security and other taxes

14,525

22,795

VAT

117,200

118,455

Other creditors

15,784

19,981

Accrued expenses

160,482

146,148

591,117

704,374

7.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

30.9.25

30.9.24

£

£

Net obligations repayable:

Within one year

-

2,709

The Company had no material commitments under non-cancellable operating leases at the balance sheet date.

8.	SECURED DEBTS

The Company had no secured liabilities at the balance sheet date

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

100

Ordinary B

£1.00

100

100

300

Ordinary

£1.00

300

300

400

400

10.

RESERVES

Retained

earnings

£

At 1 October 2024

1,469,011

Deficit for the year

(68,772

)

At 30 September 2025

1,400,239

11.	CONTINGENT LIABILITIES

The Company had no contingent liabilities at the balance sheet date.

12.	RELATED PARTY DISCLOSURES

The Directors of Euroflo Group Ltd are also Directors and ultimate controlling party of AHC Management Services Ltd. During the year the company received invoices from AHC Management Services Ltd of £708,000 for management charges (2024 - £658,000).The balance owed to AHC Management Ltd and contained within trade creditors at 30 September 2025 was £30,800 (2024 - £58,800).

During the year AHC Management Services Ltd repaid £8,270 (2024 - repaid £11,605) of the inter-company loan to Euroflo Group Ltd. The balance owed to Euroflo Group Ltd at 30 September 2025 was £213,655 (2024 -£221,925). The balance is unsecured, interest-free and repayable on demand.

B Jenkins and A Jenkins, both Directors of Euroflo Group Ltd are also the Directors and ultimate controlling party of Euroflo BV a company operated in the Netherlands. During the year Euroflo Group Ltd loaned £8,179 (2024 loaned - £10.273) to Euroflo BV. The balance owed to Euroflo Group at 30th September 2025 was £51,688 (2024 - £43,509). The balance is unsecured, interest-free and repayable on demand.

13.	POST BALANCE SHEET EVENTS

There have been no events after the balance sheet date affecting the Company since the financial period.

14.	ULTIMATE CONTROLLING PARTY

The directors Mr B Jenkins and Mr A Jenkins are jointly the ultimate controlling party by virtue of them owning 82% of the issued share capital.