EURO SALES & DEVELOPMENTS LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 03158952

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,867		5,599
Investment Properties	5		550,528		550,528

			553,395		556,127
CURRENT ASSETS
Cash at bank and in hand		2,035		2,681

		2,035		2,681
Creditors: Amounts Falling Due Within One Year	6	(123,689 )		(94,527 )

NET CURRENT ASSETS (LIABILITIES)			(121,654 )		(91,846 )

TOTAL ASSETS LESS CURRENT LIABILITIES			431,741		464,281

Creditors: Amounts Falling Due After More Than One Year	7		(156,000 )		(181,539 )

NET ASSETS			275,741		282,742

CAPITAL AND RESERVES
Called up share capital	8		192		192
Profit and Loss Account			275,549		282,550

SHAREHOLDERS' FUNDS			275,741		282,742

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EURO SALES & DEVELOPMENTS LTD

Balance Sheet (continued)

As At 31 March 2026

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.

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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Stephen Williams

Director

05/08/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

EURO SALES & DEVELOPMENTS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 03158952 . The registered office is 48 The Causeway, Chippenham, Wiltshire, SN15 3DD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

25% S.L.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: NIL)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 April 2025	16,972

As at 31 March 2026	16,972

Depreciation
As at 1 April 2025	11,373
Provided during the period	2,732

As at 31 March 2026	14,105

Net Book Value
As at 31 March 2026	2,867

As at 1 April 2025	5,599

5. Investment Property

	2026
	£
Fair Value
As at 1 April 2025 and 31 March 2026	550,528

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EURO SALES & DEVELOPMENTS LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	110	(1 )
Other creditors	116,179	87,107
Taxation and social security	7,400	7,421

	123,689	94,527

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	156,000	181,539

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	192	192

9. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	1,000	1,225

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