Eurogen U.K. Limited

Eurogen U.K. Limited
Contents Page
For the year ended 31 March 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

Registered Number: 05008882 Eurogen U.K. Limited
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	29,768	29,842
		29,768	29,842
Current assets
Stocks		-	19,000
Debtors: amounts falling due within one year		9,368	18,192
Cash at bank and in hand		18,169	37,498
		27,537	74,690
Creditors: amount falling due within one year		(800)	(3,478)
Net current assets		26,737	71,212

Total assets less current liabilities		56,505	101,054
Provisions for liabilities		-	(5,755)
Net assets		56,505	95,299

Capital and reserves
Called up share capital	4	300	300
Profit and loss account		56,205	94,999
Shareholders' funds		56,505	95,299

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 16 July 2026 and were signed by:

-------------------------------
Andrew Brooker
Director

1

Eurogen U.K. Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

Eurogen U.K. Limited is a private company, limited by shares, registered in England and Wales, registration number 05008882, registration address 14 Saxon Road, Barnack, Stamford, Lincs, PE9 3EQ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	0% Reducing Balance
Plant and Machinery	15% Reducing Balance
Fixtures and Fittings	15% Reducing Balance
Computer Equipment	15% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 0 (2025 : 0).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 April 2025	29,350	3,500	4,446	3,873	41,169
Additions	-	-	-	-	-
Disposals	-	-	-	-	-
At 31 March 2026	29,350	3,500	4,446	3,873	41,169
Depreciation
At 01 April 2025	-	3,445	4,292	3,590	11,327
Charge for year	-	9	23	42	74
On disposals	-	-	-	-	-
At 31 March 2026	-	3,454	4,315	3,632	11,401
Net book values
Closing balance as at 31 March 2026	29,350	46	131	241	29,768
Opening balance as at 01 April 2025	29,350	55	154	283	29,842

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
300 Class A shares of £1.00 each	300		300
	300		300

2

Registered Number: 05008882
England and Wales
Abridged Accounts

for the year ended 31 March 2026
for
EUROGEN U.K. LIMITED