REGISTERED NUMBER: 11376233 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026

FOR

EU-GSE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Ajmair Singh Helate

REGISTERED OFFICE:

c/o National Business Register Group Ltd

Suite 7, The Courtyard, Russell House

6 Doctors Lane

Henley-in-Arden

Warwickshire

B95 5AW

REGISTERED NUMBER:

11376233 (England and Wales)

CURRENT ASSETS

Debtors

4

191,634

294,327

Cash at bank and in hand

1,487

77,233

193,121

371,560

CREDITORS

Amounts falling due within one year

5

56,107

328,500

NET CURRENT ASSETS

137,014

43,060

TOTAL ASSETS LESS CURRENT LIABILITIES

137,014

43,060

CREDITORS

Amounts falling due after more than one year

6

13,777

25,017

NET ASSETS

123,237

18,043

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

123,137

17,943

123,237

18,043

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 October 2026 and were signed by:

Mr Ajmair Singh Helate - Director

1.	STATUTORY INFORMATION

EU-GSE Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

-

60

Directors' current accounts

116,676

219,309

Tax

74,958

74,958

191,634

294,327

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade creditors

6,574

8,497

Tax

46,406

75,566

Social security and other taxes

838

824

VAT

-

65,292

Deferred Revenue

-

174,721

Accrued expenses

2,289

3,600

56,107

328,500

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.26

31.5.25

£

£

Other loans - 2-5 years

13,777

25,017

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2026 and 31 May 2025:

31.5.26

31.5.25

£

£

Mr Ajmair Singh Helate

Balance outstanding at start of year

219,310

222,097

Amounts advanced

66,589

103,025

Amounts repaid

(169,222

)

(105,812

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

116,677

219,310