Eurohouse Design Ltd - Filleted accounts

Registered number

06404292

Eurohouse Design Ltd

Filleted Accounts

31 October 2025

Eurohouse Design Ltd
Registered number:		06404292
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		47,641			35,129

Current assets
Debtors	4	40,695			48,541
Cash at bank and in hand		6,518			6,588
		47,213			55,129

Creditors: amounts falling due within one year	5	(64,610)			(75,729)

Net current liabilities			(17,397)			(20,600)

Total assets less current liabilities			30,244			14,529

Creditors: amounts falling due after more than one year	6		(29,849)			(14,165)



Net assets			395			364

Capital and reserves
Called up share capital			100			100
Profit and loss account			295			264

Shareholders' funds			395			364

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr J M Stera
Director
Approved by the board on 15 July 2026

Eurohouse Design Ltd
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery etc	25% on reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			4		4


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 November 2024	13,828		76,754		90,582
	Additions	1,148		37,430		38,578
	Disposals	-		(32,197)		(32,197)
	At 31 October 2025	14,976		81,987		96,963

	Depreciation
	At 1 November 2024	11,957		43,496		55,453
	Charge for the year	755		15,124		15,879
	On disposals	-		(22,010)		(22,010)
	At 31 October 2025	12,712		36,610		49,322

	Net book value
	At 31 October 2025	2,264		45,377		47,641
	At 31 October 2024	1,871		33,258		35,129


4	Debtors			2025		2024
£					£

	Trade debtors			40,105		47,350
	Other debtors			590		1,191
				40,695		48,541


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			17,156		8,946
	Trade creditors			4,596		9,008
	Taxation and social security costs			30,427		40,171
	Other creditors			12,431		17,604
				64,610		75,729


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			29,849		14,165


7	Other information

	Eurohouse Design Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Drayson House
	Chiltern Road
	Great Missenden
	Buckinghamshire
	HP16 9LJ