EUROTEMPEST LIMITED


Directors	EVANS, Marina
	ROBERTS, Francis Philip
	WOOD, Nicholas, Mr.


Registered Address	C/O Ucl Business Ltd, Floor 3a Maple House
	149 Tottenham Court Road
	London
	W1T 7NF


Registered Number	06045376 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		25,374		35,692
Tangible assets	5		1,195		1,814
			26,569		37,506
Current assets
Debtors	6	101,008		146,572
Cash at bank and on hand		566,347		285,404
		667,355		431,976
Creditors amounts falling due within one year	7	(642,585)		(413,524)
Net current assets (liabilities)			24,770		18,452
Total assets less current liabilities			51,339		55,958
Net assets			51,339		55,958
Capital and reserves
Called up share capital			6		6
Profit and loss account			51,333		55,952
Shareholders' funds			51,339		55,958

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 21 August 2026, and are signed on its behalf by:

WOOD, Nicholas, Mr.
Director
Registered Company No. 06045376

EUROTEMPEST LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from rendering of services
	Revenue arises from the licensing of software. Revenue from software licensing is recognised evenly across the period of the licence. Revenue is measured at the fair value of the consideration received or receivable for services provided in the normal course of business and net of refund, discounts and sales taxes.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current 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. Research and development repayable tax credits are recognised in the period they are received. 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.

Current 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. 
Research and development repayable tax credits are recognised in the period they are received. 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.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	8		8

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 January 25	184,181	184,181
Additions	17,857	17,857
At 31 December 25	202,038	202,038
Amortisation and impairment
At 01 January 25	148,489	148,489
Charge for year	28,175	28,175
At 31 December 25	176,664	176,664
Net book value
At 31 December 25	25,374	25,374
At 31 December 24	35,692	35,692

4.	Useful life of intangible assets
	Intangible assets are measured initially at cost. The depreciable amount of an intangible asset is amortised over its useful life. The useful life is estimated to be 5 years. The directors' routinely consider whether intangible assets are impaired and the carrying value, if there is impairment, is adjusted accordingly.

5.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 January 25	15,675	15,675
Additions	606	606
At 31 December 25	16,281	16,281
Depreciation and impairment
At 01 January 25	13,861	13,861
Charge for year	1,225	1,225
At 31 December 25	15,086	15,086
Net book value
At 31 December 25	1,195	1,195
At 31 December 24	1,814	1,814

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	98,669	118,800
Other debtors	-	23,877
Prepayments and accrued income	2,339	3,895
Total	101,008	146,572

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,558	3,239
Taxation and social security	57,767	64,781
Other creditors	3,295	8,078
Accrued liabilities and deferred income	579,965	337,426
Total	642,585	413,524