Company Registration No. SC243993 (Scotland)
Euguard (Scotland) Limited
Unaudited accounts
for the year ended 28 February 2026
Euguard (Scotland) Limited
Unaudited accounts
Contents
Euguard (Scotland) Limited
Company Information
for the year ended 28 February 2026
Directors
Paulo Jorge Da Fonseca Dias
Paulo Jorge Da Fonseca Dias
Company Number
SC243993 (Scotland)
Registered Office
Suite 27, Geddes House
Kirkton North
Livingston
EH54 6GU
Scotland
Accountants
Rachael Hamilton
Independent Bookkeeping Ltd
Alba Innovation Centre, The Alba Campus
Rosebank Way
Livingston
West Lothian
EH54 7GA
Euguard (Scotland) Limited
Statement of financial position
as at 28 February 2026
Called up share capital not paid
1,485
-
Tangible assets
14,367
22,592
Cash at bank and in hand
42,506
-
Creditors: amounts falling due within one year
(87,981)
(50,913)
Net current assets/(liabilities)
9,399
(13,007)
Total assets less current liabilities
25,251
9,585
Creditors: amounts falling due after more than one year
(31,773)
(38,658)
Net liabilities
(6,522)
(29,073)
Profit and loss account
(6,522)
(29,073)
Shareholders' funds
(6,522)
(29,073)
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by
Paulo Jorge Da Fonseca Dias
Director
Company Registration No. SC243993
Euguard (Scotland) Limited
Notes to the Accounts
for the year ended 28 February 2026
Euguard (Scotland) Limited is a private company, limited by shares, registered in Scotland, registration number SC243993. The registered office is Suite 27, Geddes House, Kirkton North, Livingston, EH54 6GU, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
Straight-line
Fixtures & fittings
Straight-line
Computer equipment
straight-line
4
Tangible fixed assets
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 March 2025
65,863
1,180
67,043
At 28 February 2026
70,563
1,662
72,225
At 1 March 2025
44,345
106
44,451
Charge for the year
13,407
-
13,407
At 28 February 2026
57,752
106
57,858
At 28 February 2026
12,811
1,556
14,367
At 28 February 2025
21,518
1,074
22,592
Euguard (Scotland) Limited
Notes to the Accounts
for the year ended 28 February 2026
Amounts falling due within one year
Trade debtors
56,033
37,906
Amounts falling due after more than one year
Accrued income and prepayments
3,456
-
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
-
6,538
Obligations under finance leases and hire purchase contracts
-
6,538
Trade creditors
25,344
133
Taxes and social security
-
(1,926)
Loans from directors
19,767
17,563
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
1,559
1,088
Other creditors
15,000
15,000
Taxes and social security
(2,853)
-
8
Average number of employees
During the year the average number of employees was 3 (2025: 2).