Eurofracht Limited

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

Registered number: 04292844

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		2		2
Tangible Assets	5		810		115
Investments	6		1		1

			813		118
CURRENT ASSETS
Debtors		432,997		369,720
Cash at bank and in hand		91,152		89,484

		524,149		459,204
Creditors: Amounts Falling Due Within One Year		(313,239 )		(275,934 )

NET CURRENT ASSETS (LIABILITIES)			210,910		183,270

TOTAL ASSETS LESS CURRENT LIABILITIES			211,723		183,388

NET ASSETS			211,723		183,388

CAPITAL AND RESERVES
Called up share capital	7		188		188
Capital redemption reserve			30		30
Profit and Loss Account			211,505		183,170

SHAREHOLDERS' FUNDS			211,723		183,388

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Eurofracht Limited

Abridged Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mrs Helen Littlewood

Director

21 October 2026

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

1. General Information

Eurofracht Limited Registered number 04292844 is a limited by shares company incorporated in England & Wales. The Registered Office is Astley Park Estate, Chaddock Lane, Astley, Manchester, M29 7JY.

The financial statements are presented in Sterling, which is the functional currency of the company.

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It was amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are the company's website which was amortised to profit and loss account over its estimated economic life of 3 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Fixtures & Fittings	20% reducing balance
Computer Equipment	33% straight line

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

The 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 year 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.

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Eurofracht Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2026

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.9. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was 5 (2025: 5)

4. Intangible Assets

	Total
	£
Cost
As at 1 April 2025	22,200

As at 31 March 2026	22,200

Amortisation
As at 1 April 2025	22,198

As at 31 March 2026	22,198

Net Book Value
As at 31 March 2026	2

As at 1 April 2025	2

5. Tangible Assets

	Total
	£
Cost
As at 1 April 2025	45,793
Additions	1,205

As at 31 March 2026	46,998

Depreciation
As at 1 April 2025	45,678
Provided during the period	510

As at 31 March 2026	46,188

Net Book Value
As at 31 March 2026	810

As at 1 April 2025	115

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Eurofracht Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2026

6. Investments

	Total
	£
Cost or Valuation
As at 1 April 2025	1

As at 31 March 2026	1

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	1

As at 1 April 2025	1

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	188	188

8. Directors Advances, Credits and Guarantees

Both secured and unsecured interest free loans have been made to the directors amounting to £80,700 and the maximum amounts outstanding in the year were £80,700 ( 2025 : £80,700 ). The secured loan of £59,000 ( 2025 : £59,000 ) is secured on an overseas property jointly owned by Mrs B Stones, and the loan agreement stipulated that capital repayments would commence ten years after 30 October 2003. Capital repayments were not made in the current or previous year.

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