Company registration number: 04208557
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Euro Training Services Limited
Pages for filing with the Registrar
Company registration number: 04208557
Euro Training Services Limited
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 27,011 50,963
27,011 50,963
Current assets
Debtors 5 38,216 47,304
Cash at bank and in hand 131,600 122,167
169,816 169,471
Creditors: amounts falling due within one year
6 (74,803) (53,911)
Net current assets 95,013 115,560
Total assets less current liabilities 122,024 166,523
Creditors: Amounts falling due after more than one year
7 (15,618) (38,077)
NET ASSETS 106,406 128,446
Capital and reserves
Called up share capital 101 101
Profit and loss account 106,305 128,345
TOTAL EQUITY 106,406 128,446
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 04208557
Euro Training Services Limited
Balance sheet - continued
as at 31 March 2026
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 24 September 2026 and signed on its behalf by:
Mr S D'Alton, Director
24 September 2026
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Euro Training Services Limited
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Euro Training Services Limited is a private company registered in England and Wales. Its registered number is 04208557. The company is limited by shares. Its registered office is Summerville, Petfield Close, Sheerness, Kent, ME12 3NU.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 20% reducing balance
Motor vehicles - 20% reducing balance
Computer equipment - 25% reducing balance
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Euro Training Services Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 2 (2025 - 2).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 April 2025 71,425
Disposals (19,995)
At 31 March 2026 51,430
Depreciation
At 1 April 2025 20,462
Charge for year 8,956
Eliminated on disposal (4,999)
At 31 March 2026 24,419
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Euro Training Services Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
4 Tangible fixed assets - continued
Net book value
At 31 March 2026 27,011
At 31 March 2025 50,963
5 Debtors
2026 2025
£ £
Trade debtors 35,214 36,816
Other debtors - 4,000
Prepayments and accrued income 3,002 6,488
38,216 47,304
6 Creditors: amounts falling due within one year
2026 2025
£ £
Hire purchase and finance leases 11,900 17,153
Amounts owed to directors 575 495
Other creditors 600 5,115
Taxation 35,138 16,970
VAT payable 21,891 11,011
Accruals and deferred income 4,699 3,167
74,803 53,911
7 Creditors: amounts falling due after more than one year
2026 2025
£ £
Hire purchase and finance leases 15,618 38,077
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