REGISTERED NUMBER: 07582121 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

EUROREACH LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

S T Oraee-Mirzamani

REGISTERED OFFICE:

Suite 337 The Brentano Suite

915 High Road

London

N12 8QJ

REGISTERED NUMBER:

07582121 (England and Wales)

FIXED ASSETS

Tangible assets

4

3,577

3,256

Investment property

5

8,243,016

8,211,473

8,246,593

8,214,729

CURRENT ASSETS

Debtors

6

1,397,824

1,476,809

Cash at bank

56,626

7,831

1,454,450

1,484,640

CREDITORS

Amounts falling due within one year

7

156,067

352,910

NET CURRENT ASSETS

1,298,383

1,131,730

TOTAL ASSETS LESS CURRENT LIABILITIES

9,544,976

9,346,459

CREDITORS

Amounts falling due after more than one year

8

(3,635,162

)

(3,654,180

)

PROVISIONS FOR LIABILITIES

(1,305,620

)

(1,305,620

)

NET ASSETS

4,604,194

4,386,659

CAPITAL AND RESERVES

Called up share capital

99

99

Revaluation reserve

4,253,297

4,253,297

Retained earnings

350,798

133,263

4,604,194

4,386,659

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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 June 2026 and were signed by:

S T Oraee-Mirzamani - Director

1.	STATUTORY INFORMATION

Euroreach 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 as modified by the revaluation of certain assets.

Tangible fixed assets

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

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 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

19,850

Additions

1,216

At 30 September 2025

21,066

DEPRECIATION

At 1 October 2024

16,594

Charge for year

895

At 30 September 2025

17,489

NET BOOK VALUE

At 30 September 2025

3,577

At 30 September 2024

3,256

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

8,211,473

Additions

31,543

At 30 September 2025

8,243,016

NET BOOK VALUE

At 30 September 2025

8,243,016

At 30 September 2024

8,211,473

Fair value at 30 September 2025 is represented by:

£

Valuation in 2021

5,839,333

Cost

2,403,683

8,243,016

The director of the company carried out valuations of the properties at 30 September 2021 based on available market data.

In the opinion of the director, there are no material movements between the current market value of the properties and the value shown on the face of the balance sheet.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other debtors

1,397,824

1,476,809

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

8,253

-

Trade creditors

8,404

34,409

Taxation and social security

1,021

28,723

Other creditors

138,389

289,778

156,067

352,910

Included within other creditors are accrued expenses of £3,300 (2024: £18,890) and deferred income of £7,875 (2024: £7,875).

Also included in other creditors is a balance of £111,482 (2024: £210,377) due to the director Seyed Taghi Oraee-Mirzamani. No interest is charged on this balance.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

887

19,905

Other creditors

3,634,275

3,634,275

3,635,162

3,654,180

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

3,634,275

3,634,275

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Bank loan

3,634,275

3,634,275

The bank loans are secured by way of fixed and floating charges over all undertakings and all property and assets of the company.