REGISTERED NUMBER: 03152616 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

EUROSUN INTERNATIONAL LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

Ms S Drozdova

REGISTERED OFFICE:

505 Pinner Road

Harrow

Middlesex

HA2 6EH

REGISTERED NUMBER:

03152616 (England and Wales)

ACCOUNTANTS:

Sterling Accounts Limited

t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Eurosun International Limited for the year ended 31 March 2026 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Eurosun International Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Eurosun International Limited and state those matters that we have agreed to state to the director of Eurosun International Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Eurosun International Limited and its director for our work or for this report.

It is your duty to ensure that Eurosun International Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Eurosun International Limited. You consider that Eurosun International Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Eurosun International Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Sterling Accounts Limited

t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

30 October 2026

FIXED ASSETS

Investment property

4

400,000

440,000

CURRENT ASSETS

Debtors

5

1,800

3,500

Cash at bank

109,756

97,556

111,556

101,056

CREDITORS

Amounts falling due within one year

6

6,036

6,215

NET CURRENT ASSETS

105,520

94,841

TOTAL ASSETS LESS CURRENT LIABILITIES

505,520

534,841

PROVISIONS FOR LIABILITIES

57,247

51,108

NET ASSETS

448,273

483,733

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

208,572

254,711

Retained earnings

239,601

228,922

SHAREHOLDERS' FUNDS

448,273

483,733

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

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

The director acknowledges her 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 October 2026 and were signed by:

Ms S Drozdova - Director

1.	STATUTORY INFORMATION

Eurosun International 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents rents receivable.Turnover is recognised on a rent receivable basis to the balance sheet date.

Investment property

Investment property whose fair value can be measured reliably without undue cost or effort shall be measured at fair value at each reporting date with changes in fair value recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. 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 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 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

440,000

Revaluations

(40,000

)

At 31 March 2026

400,000

NET BOOK VALUE

At 31 March 2026

400,000

At 31 March 2025

440,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2008

190,819

Valuation in 2009

(25,000

)

Valuation in 2010

25,000

Valuation in 2014

155,000

Valuation in 2015

40,000

Valuation in 2016

20,000

Valuation in 2017

6,000

Valuation in 2023

(46,000

)

Valuation in 2025

(60,000

)

Valuation in 2026

(40,000

)

Cost

134,181

400,000

In the opinion of the directors the fair value of the investment properties as at 31 March 2026 is not significantly different to that stated above.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,800

3,500

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

2,505

1,964

Other creditors

3,531

4,251

6,036

6,215

7.	RELATED PARTY DISCLOSURES

At the balance sheet date the director, Ms S Drozdova, had a credit balance of £1,138 (2025: £1,138) on her current account. This represents an interest free loan to the company.