EUROPEAN AEROSOLS LTD Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15710465

EUROPEAN AEROSOLS LTD

Filleted Unaudited Financial Statements

31 December 2025

EUROPEAN AEROSOLS LTD

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Intangible assets	6	37,400	43,200
Tangible assets	7	20,000	–
		--------	--------
		57,400	43,200

Current assets

Debtors	8	476,000	3,100
Cash at bank and in hand		80,900	5,000
		---------	-------
		556,900	8,100

Creditors: amounts falling due within one year	9	652,100	83,000
		---------	--------
Net current liabilities		95,200	74,900
		--------	--------
Total assets less current liabilities		( 37,800)	( 31,700)
		--------	--------

Capital and reserves

Called up share capital	10	100	100
Profit and loss account		( 37,900)	( 31,800)
		--------	--------
Shareholders deficit		( 37,800)	( 31,700)
		--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

EUROPEAN AEROSOLS LTD

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 19 August 2026 , and are signed on behalf of the board by:

MR M C ROZENDAL

Director

Company registration number: 15710465

EUROPEAN AEROSOLS LTD

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Wilberfoce House, Station Road, London, NW4 4QE.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income. Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the Company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Software	-	10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 6 (2024: 2 ).

5. Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. However the nature of estimation means that actual outcomes could differ from the estimates. In the Director's opinion there are no significant judgements or key sources of uncertainty.

6. Intangible assets

	Software
	£
Cost
At 1 January 2025	48,000
Additions	7,700
Other movements	( 11,000)
	--------
At 31 December 2025	44,700
	--------
Amortisation
At 1 January 2025	4,800
Charge for the year	7,300
Transfers	( 4,800)
	--------
At 31 December 2025	7,300
	--------
Carrying amount
At 31 December 2025	37,400
	--------
At 31 December 2024	43,200
	--------

7. Tangible assets

	Fixtures and fittings
	£
Cost
At 1 January 2025	–
Additions	20,000
	--------
At 31 December 2025	20,000
	--------
Depreciation
At 1 January 2025 and 31 December 2025	–
	--------
Carrying amount
At 31 December 2025	20,000
	--------
At 31 December 2024	–
	--------

8. Debtors

	2025	2024
	£	£
Trade debtors	475,900	–
Other debtors	100	3,100
	---------	-------
	476,000	3,100
	---------	-------

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	44,300	16,000
Amounts owed to group undertakings and undertakings in which the company has a participating interest	517,000	67,000
Social security and other taxes	48,100	–
Other creditors	42,700	–
	---------	--------
	652,100	83,000
	---------	--------

10. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

11. Controlling party

The company's immediate parent undertaking and ultimate controlling party is European Aerosols B.V, a company incorporated in Netherlands and registered at Wolfraamweg 2, Wolvega, Netherlands, 8471 XC. The company's results are not included in any publicly available consolidated accounts.