EUROMOS LTD - Filleted accounts

Registered number

09955063

EUROMOS LTD

Filleted Accounts

31 January 2026

EUROMOS LTD
Registered number:		09955063
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		153,688			190,443

Current assets
Stocks		228,939			205,139
Debtors	4	4,677			34,635
Cash at bank and in hand		23,661			2,093
		257,277			241,867

Creditors: amounts falling due within one year	5	(329,958)			(261,312)

Net current liabilities			(72,681)			(19,445)

Total assets less current liabilities			81,007			170,998

Creditors: amounts falling due after more than one year	6		(3,333)			(35,904)



Net assets			77,674			135,094

Capital and reserves
Called up share capital			1			1
Profit and loss account			77,673			135,093

Shareholders' funds			77,674			135,094

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 members have 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 Zulfikar Ali Kaya
Director
Approved by the board on 7 October 2026

EUROMOS LTD
Notes to the Accounts
for the year ended 31 January 2026


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.

	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:

	Fixtures, fittings, tools and equipment	20 % reducing balance.
	Plant and Machinery	20 % reducing balance.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.



2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			8		8


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	306,197		118,583		424,780
	Additions	1,667		-		1,667
	At 31 January 2026	307,864		118,583		426,447

	Depreciation
	At 1 February 2025	159,144		75,193		234,337
	Charge for the year	29,744		8,678		38,422
	At 31 January 2026	188,888		83,871		272,759

	Net book value
	At 31 January 2026	118,976		34,712		153,688
	At 31 January 2025	147,053		43,390		190,443


4	Debtors			2026		2025
£					£

	Trade debtors			(5,973)		2,067
	Deferred tax asset			-		32,568
	Other debtors			10,650		-
				4,677		34,635


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			7,936		3,142
	Trade creditors			215,245		99,943
	Taxation and social security costs			13,113		21,747
	Other creditors			93,664		136,480
				329,958		261,312


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			3,333		13,333
	Obligations under finance lease and hire purchase contracts			-		(1,429)
	Other creditors			-		24,000
				3,333		35,904

				2026		2025
£					£

7	Contingent liabilities
	Corporation tax liability if HMRC disallow R&D claim for 2022			-		28,607



8	Related party transactions
	Mr Zulfikar Ali Kaya



9	Other information

	EUROMOS LTD is a private company limited by shares and incorporated in England. Its registered office is:
	78
	Stocking Water Lane
	Enfield
	England
	EN3 7RL