EUROFIN SERVICES LIMITED Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03042240

EUROFIN SERVICES LIMITED

Filleted Unaudited Financial Statements

31 March 2026

EUROFIN SERVICES LIMITED

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Current assets

Debtors	6	565	156
Cash at bank and in hand		7,052	7,927
		-------	-------
		7,617	8,083

Creditors: amounts falling due within one year	7	229		796
		-------		-------
Net current assets			7,388	7,287
			-------	-------
Total assets less current liabilities			7,388	7,287

Creditors: amounts falling due after more than one year	8	10	–
		-------	-------
Net assets		7,378	7,287
		-------	-------

Capital and reserves

Called up share capital	100	100
Profit and loss account	7,278	7,187
	-------	-------
Shareholder funds	7,378	7,287
	-------	-------

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 income and retained earnings has not been delivered.

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.

Director's responsibilities:

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

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 18 August 2026 , and are signed on behalf of the board by:

M Wells
Director

Company registration number: 03042240

EUROFIN SERVICES 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 and Wales. The address of the registered office is Hornbeam House, Church Lane, Ewshot, Farnham, GU10 5BD.

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'.

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.

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. Management does not believe that any significant accounting judgements or estimates have been applied to this set of financial statements that have a significant risk of causing a material adjustment to the carrying amounts of the assets and liabilities within the next financial year.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

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.

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:

Fixtures and fittings	-	25% reducing balance
Office equipment	-	20% straight line

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.

Financial instruments

The Company has financial assets and liabilities of a kind that qualify as basic financial instruments.Basic financial instruments are initially recognised at transaction value and subsequently measured at amortised cost using the effective interest method.Financial assets held at amortised cost comprise cash at bank and in hand,together with trade and other debtors.Financial liabilities held at amortised cost comprise trade and other creditors.

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 as a finance cost 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 1 (2025: 1 ).

5. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 April 2025	1,520	2,453	3,973
Disposals	–	( 600)	( 600)
	-------	-------	-------
At 31 March 2026	1,520	1,853	3,373
	-------	-------	-------
Depreciation
At 1 April 2025	1,520	2,453	3,973
Disposals	–	( 600)	( 600)
	-------	-------	-------
At 31 March 2026	1,520	1,853	3,373
	-------	-------	-------
Carrying amount
At 31 March 2026	–	–	–
	-------	-------	-------
At 31 March 2025	–	–	–
	-------	-------	-------

6. Debtors

	2026	2025
	£	£
Trade debtors	565	156
	----	----

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	59	347
Corporation tax	22	99
Social security and other taxes	148	350
	----	----
	229	796
	----	----

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Social security and other taxes	10	–
	----	----