Registration number: 03626691

Euronova Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Euronova Limited

Company Information

Director

C.L. Stevens

Registered office

The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

Accountants

Burton Sweet Limited Chartered Accountants & Business AdvisorsThe Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

Euronova Limited

(Registration number: 03626691)
Balance Sheet
28 February 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	930	1,033
Tangible assets	5	436	1,091
		1,366	2,124
Current assets
Stocks	6	2,979	4,990
Debtors	7	14,102	14,652
Cash at bank and in hand		413,636	346,353
		430,717	365,995
Creditors: Amounts falling due within one year	8	(26,929)	(22,193)
Net current assets		403,788	343,802
Total assets less current liabilities		405,154	345,926
Creditors: Amounts falling due after more than one year	8	(59,723)	(39,595)
Provisions for liabilities		(8,939)	(8,452)
Net assets		336,492	297,879
Capital and reserves
Called up share capital		100	100
Retained earnings		336,392	297,779
Shareholders' funds		336,492	297,879

Euronova Limited

(Registration number: 03626691)
Balance Sheet
28 February 2026

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Approved and authorised by the director on 26 October 2026
 

......................................... C.L. Stevens Director

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Euronova Limited

Notes to the Unaudited Financial Statements
Year Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Clock Tower
5 Farleigh Court
Old Weston Road
Flax Bourton
Bristol
BS48 1UR

These financial statements were authorised for issue by the director on 26 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Euronova Limited

Notes to the Unaudited Financial Statements
Year Ended 28 February 2026

Foreign currency transactions and balances

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 of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating result.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% straight line

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price.

Euronova Limited

Notes to the Unaudited Financial Statements
Year Ended 28 February 2026

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2025 - 4).

Euronova Limited

Notes to the Unaudited Financial Statements
Year Ended 28 February 2026

4	Intangible assets

	Trademarks, patents and licenses  £	Total £
Cost or valuation
At 1 March 2025	1,033	1,033
At 28 February 2026	1,033	1,033
Amortisation
Amortisation charge	103	103
At 28 February 2026	103	103
Carrying amount
At 28 February 2026	930	930
At 28 February 2025	1,033	1,033

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 March 2025	2,622	2,622
At 28 February 2026	2,622	2,622
Depreciation
At 1 March 2025	1,531	1,531
Charge for the year	655	655
At 28 February 2026	2,186	2,186
Carrying amount
At 28 February 2026	436	436
At 28 February 2025	1,091	1,091

Euronova Limited

Notes to the Unaudited Financial Statements
Year Ended 28 February 2026

6

Stocks

	2026 £	2025 £
Other inventories	2,979	4,990

7

Debtors

Current	2026 £	2025 £
Trade debtors	13,320	10,141
Prepayments	782	4,511
	14,102	14,652

8

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	-	1,354
Taxation and social security	21,520	12,565
Accruals and deferred income	2,850	2,759
Other creditors	2,559	5,515
	26,929	22,193

Creditors: amounts falling due after more than one year

	2026 £	2025 £
Due after one year
Loans and borrowings	59,723	39,595