Euro Healthcare Services Limited

Registered number

SC147982

Unaudited Filleted Accounts

31 December 2025

Euro Healthcare Services Limited
Registered number:		SC147982
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		575,485			393,232

Creditors: amounts falling due within one year	4	(464,677)			(281,953)

Net current liabilities			(464,677)			(281,953)

Total assets less current liabilities			110,808			111,279

Creditors: amounts falling due after more than one year	5		(43,561)			(50,195)



Net assets			67,247			61,084

Capital and reserves
Called up share capital			1			1
Capital redemption reserve			1			1
Profit and loss account			76,228			61,082

Shareholder's funds			76,230			61,084

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr John D. Murray
Director
Approved by the board on 16 September 2026

Euro Healthcare Services Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Residential letting properties			over 125 years
	Commercial land and buildings			over 15 years
	Furniture and equipment			over 4 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	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. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					0		0


3	Tangible fixed assets
		Land and buildings Commercial		Land and buildings Residential		Furniture and equipment		Total
£			£		£		£
	Cost
	At 1 January 2025	119,928		329,178		19,862		468,968
	Additions	-		185,765		11,222		196,987
	At 31 December 2025	119,928		514,943		31,084		665,955

	Depreciation
	At 1 January 2025	67,948		1,793		5,995		75,736
	Charge for the year	5,660		2,800		6,274		14,734
	At 31 December 2025	73,608		4,593		12,269		90,470

	Net book value
	At 31 December 2025	46,320		510,350		18,815		575,485
	At 31 December 2024	51,980		327,385		13,867		393,232


4	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					10,330		9,375
	Trade creditors					173		6,307
	Amounts owed to associated undertakings					419,363		234,045
	Taxation and social security costs					2,194		-
	Other creditors					32,617		32,226
						464,677		281,953


5	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					43,561		50,195


6	Loans					2025		2024
£							£
	Creditors include:
	Instalments falling due for payment after more than five years					30,904		34,904


	Secured bank loans					47,561		50,195

	Bank loans are secured by fixed and floating charges.


7	Related party transactions

	Eurocare Impex Services Ltd
	A company in common ownership
	The company lets office premises to Eurocare Impex Services Limited. Rent of £3,000 was charged in the year. Eurocare Impex Services Limited has also provided an interest free loan to fund investment.
	Amount due to / (from) the related party					419,363		234,045


8	Controlling party

	The Company is under the control of its sole shareholder, Mr J. D. Murray


9	Other information

	Euro Healthcare Services Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
	107 Irish Street
	Dumfries
	DG1 2NP