Saftrans Europa Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12689817

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		66,064		25,171

			66,064		25,171
CURRENT ASSETS
Debtors	5	7,833		6,788
Cash at bank and in hand		4,895		8,669

		12,728		15,457
Creditors: Amounts Falling Due Within One Year	6	(12,074 )		(11,683 )

NET CURRENT ASSETS (LIABILITIES)			654		3,774

TOTAL ASSETS LESS CURRENT LIABILITIES			66,718		28,945

Creditors: Amounts Falling Due After More Than One Year	7		(51,166 )		(19,154 )

NET ASSETS			15,552		9,791

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			15,551		9,790

SHAREHOLDERS' FUNDS			15,552		9,791

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Saftrans Europa Limited

Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Laurentiu Safta

Director

26/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Saftrans Europa Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12689817 . The registered office is 5 Ledsham Close, St. Leonards-On-Sea, TN37 7LF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	18
Motor Vehicles	18

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Saftrans Europa Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 July 2025	22,500	9,995	32,495
Additions	35,495	19,900	55,395

As at 30 June 2026	57,995	29,895	87,890

Depreciation
As at 1 July 2025	4,050	3,274	7,324
Provided during the period	9,710	4,792	14,502

As at 30 June 2026	13,760	8,066	21,826

Net Book Value
As at 30 June 2026	44,235	21,829	66,064

As at 1 July 2025	18,450	6,721	25,171

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	7,833	6,788

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	3,873	3,586
Bank loans and overdrafts	442	442
Corporation tax	-	1,372
VAT	3,664	2,188
Director's loan account	4,095	4,095

	12,074	11,683

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Saftrans Europa Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	12,924	-
LOAN CAPITAL	17,306	-
MAN TGX BK71JMV	18,199	-
Director's loan account	2,737	19,154

	51,166	19,154

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	12,924	-

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

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