ACCOUNTS - Final Accounts preparation

Registered number: 11004474

EURO-ASIAN PRIVATE LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

EURO-ASIAN PRIVATE LIMITED

REGISTERED NUMBER: 11004474

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

Fixed assets
Investment property	5		270,000		307,000
			270,000		307,000
Current assets
Cash at bank and in hand		25,404		23,759
		25,404		23,759
Creditors: amounts falling due within one year	7	(4,784)		(6,989)
Net current assets			20,620		16,770
Total assets less current liabilities			290,620		323,770
Creditors: amounts falling due after more than one year	8		(171,493)		(171,493)

Net assets			119,127		152,277

Capital and reserves
Called up share capital	100	100
Profit and loss account	119,027	152,177
	119,127	152,277

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EURO-ASIAN PRIVATE LIMITED

REGISTERED NUMBER: 11004474

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2026

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 August 2026.

Dr S Wawdhane

Director

The notes on pages 3 to 7 form part of these financial statements.

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EURO-ASIAN PRIVATE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Euro-Asian Private Limited is a private company limited by shares and incorporated in England and Wales, registration number 11004474. The registered office is 1 The Atrium, Phoenix Square, Wyncolls Road, Colchester, Essex, CO4 9AS.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The director has assessed the Statement of Financial position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

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EURO-ASIAN PRIVATE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment

50%

Straight line method

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.8

Investment property

Investment property is carried at fair value determined annually by external valuers 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. Changes in fair value are recognised in profit or loss.

2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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EURO-ASIAN PRIVATE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average number of employees in the year was 2. (2025: 2)

4.	Tangible fixed assets

		Office equipment
		£
	Cost or valuation
	At 1 April 2025	4,350
	Disposals	(3,573)
	At 31 March 2026	777
	Depreciation
	At 1 April 2025	4,350
	Disposals	(3,573)
	At 31 March 2026	777
	Net book value
	At 31 March 2026	-
	At 31 March 2025	-

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EURO-ASIAN PRIVATE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

5.	Investment property

		Freehold investment property
		£
	Valuation
	At 1 April 2025	307,000
	Surplus on revaluation	(37,000)
	At 31 March 2026	270,000

The 2026 valuations were made by the director, on an open market value basis.

If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
	2026	2025
	£	£

	Historic cost	285,225	285,225
		285,225	285,225

Debtors

7.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Corporation tax	1,196	940
Other creditors	1,568	4,315
Accruals	2,020	1,734
	4,784	6,989

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EURO-ASIAN PRIVATE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

8.	Creditors: Amounts falling due after more than one year
		2026	2025
		£	£

Mortgage	171,493	171,493
	171,493	171,493

The mortgage is secured by a fixed charge against the investment property.

9.	Related party transactions
	During the year £4,314.83 was received from the director. Funds were drawn down by the director and private expenditure was incurred by the company with a combined value of £1,568.96 (2025: £1,556.24). At the year end £1,568.96 (2025: -£4,314.83) was due to the director. This amount is unsecured and repayable on demand.

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