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Company registration number: 14691260
Euro Findings Limited
Unaudited filleted financial statements
31 March 2026
Euro Findings Limited
Contents
Directors and other information
Accountants report
Statement of financial position
Statement of changes in equity
Notes to the financial statements
Euro Findings Limited
Directors and other information
Directors Peter Tuson
John Batchelor
Company number 14691260
Registered office 26-27 Kirby Street
Hatton Garden
London
Greater London
EC1N 8TE
Accountants Pollock Taylor Ltd
Chartered Certified Accountants
Units 6-7, Thurrock Commercial Park
Juliette Way
Purfleet
Essex
RM15 4YA
Euro Findings Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Euro Findings Limited
Year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Euro Findings Limited for the year ended 31 March 2026 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.
This report is made solely to the board of directors of Euro Findings Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Euro Findings Limited and state those matters that we have agreed to state to the board of directors of Euro Findings Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Euro Findings Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that Euro Findings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Euro Findings Limited. You consider that Euro Findings Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Euro Findings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Pollock Taylor Ltd
Chartered Certified Accountants
Units 6-7, Thurrock Commercial Park
Juliette Way
Purfleet
Essex
RM15 4YA
15 July 2026
Euro Findings Limited
Statement of financial position
31 March 2026
31/03/26 31/03/25
Note £ £ £ £
Fixed assets
Intangible assets 6 3,344,355 4,459,140
Tangible assets 7 33,689 34,847
_________ _________
3,378,044 4,493,987
Current assets
Stocks 504,420 511,216
Debtors 8 1,169,098 1,006,109
Cash at bank and in hand 2,598,314 394,389
_________ _________
4,271,832 1,911,714
Creditors: amounts falling due
within one year 9 ( 1,698,178) ( 1,328,993)
_________ _________
Net current assets 2,573,654 582,721
_________ _________
Total assets less current liabilities 5,951,698 5,076,708
Provisions for liabilities ( 8,422) ( 6,621)
_________ _________
Net assets 5,943,276 5,070,087
_________ _________
Capital and reserves
Called up share capital 100 100
Share premium account 4,954,600 4,954,600
Profit and loss account 988,576 115,387
_________ _________
Shareholders funds 5,943,276 5,070,087
_________ _________
For the year ending 31 March 2026 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.
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.
These financial statements were approved by the board of directors and authorised for issue on 15 July 2026 , and are signed on behalf of the board by:
Peter Tuson
Director
Company registration number: 14691260
Euro Findings Limited
Statement of changes in equity
Year ended 31 March 2026
Called up share capital Share premium account Profit and loss account Total
£ £ £ £
At 1 March 2424 100 - - 100
Profit for the year 580,387 580,387
_________ _________ _________ _________
Total comprehensive income for the year - - 580,387 580,387
Dividends paid and payable ( 465,000) ( 465,000)
Transaction costs 4,954,600 4,954,600
_________ _________ _________ _________
Total investments by and distributions to owners - 4,954,600 ( 465,000) 4,489,600
_________ _________ _________ _________
At 31 March 2025 and 1 April 2025 100 4,954,600 115,387 5,070,087
Profit for the year 1,818,189 1,818,189
_________ _________ _________ _________
Total comprehensive income for the year - - 1,818,189 1,818,189
Dividends paid and payable ( 945,000) ( 945,000)
_________ _________ _________ _________
Total investments by and distributions to owners - - ( 945,000) ( 945,000)
_________ _________ _________ _________
At 31 March 2026 100 4,954,600 988,576 5,943,276
_________ _________ _________ _________
Euro Findings Limited
Notes to the financial statements
Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Antwerp House, 26-27 Kirby Street, Hatton Garden, London, Greater London, EC1N 8TE.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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.
Turnover
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.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
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:
Goodwill - 5 % 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 are 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 capital and reserves, 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 capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fittings fixtures and equipment - 15 % reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 19 (2025: 20 ).
5. Tax on profit
Major components of tax expense
Year Period
ended ended
31/03/26 31/03/25
£ £
Current tax:
UK current tax expense 979,328 349,374
_________ _________
Deferred tax:
Origination and reversal of timing differences 1,801 6,621
_________ _________
Tax on profit 981,129 355,995
_________ _________
6. Intangible assets
Goodwill Total
£ £
Cost
At 1 April 2025 and 31 March 2026 4,954,600 4,954,600
_________ _________
Amortisation
At 1 April 2025 495,460 495,460
Charge for the year 1,114,785 1,114,785
_________ _________
At 31 March 2026 1,610,245 1,610,245
_________ _________
Carrying amount
At 31 March 2026 3,344,355 3,344,355
_________ _________
At 31 March 2025 4,459,140 4,459,140
_________ _________
7. Tangible assets
Fixtures, fittings and equipment Total
£ £
Cost
At 1 April 2025 40,995 40,995
Additions 4,786 4,786
_________ _________
At 31 March 2026 45,781 45,781
_________ _________
Depreciation
At 1 April 2025 6,148 6,148
Charge for the year 5,944 5,944
_________ _________
At 31 March 2026 12,092 12,092
_________ _________
Carrying amount
At 31 March 2026 33,689 33,689
_________ _________
At 31 March 2025 34,847 34,847
_________ _________
8. Debtors
31/03/26 31/03/25
£ £
Trade debtors 1,169,098 1,006,109
_________ _________
9. Creditors: amounts falling due within one year
31/03/26 31/03/25
£ £
Trade creditors 222,888 557,943
Corporation tax 979,328 349,374
Social security and other taxes 470,789 404,376
Other creditors 25,173 17,300
_________ _________
1,698,178 1,328,993
_________ _________