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REGISTERED NUMBER: 13052286 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

FOR

CIVVALS HOLDINGS LIMITED

CIVVALS HOLDINGS LIMITED (REGISTERED NUMBER: 13052286)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CIVVALS HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2024







DIRECTORS: M A Kazi
B Rouill
X J C R Poulet-Goffard
Y A Benali





REGISTERED OFFICE: 50 Seymour Street
London
W1H 7JG





REGISTERED NUMBER: 13052286 (England and Wales)





AUDITORS: SBM Associates Limited
24 Wandsworth Road
London
SW8 2JW

CIVVALS HOLDINGS LIMITED (REGISTERED NUMBER: 13052286)

BALANCE SHEET
31 MAY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investments 4 2,182,776 2,182,776

CURRENT ASSETS
Debtors 5 200 200
Cash at bank and in hand 1,915 1,915
2,115 2,115
CREDITORS
Amounts falling due within one year 6 192,905 192,905
NET CURRENT LIABILITIES (190,790 ) (190,790 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,991,986

1,991,986

CAPITAL AND RESERVES
Called up share capital 400 400
Share premium 7 1,627,801 1,627,801
Retained earnings 7 363,785 363,785
SHAREHOLDERS' FUNDS 1,991,986 1,991,986

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 Board of Directors and authorised for issue on 13 December 2024 and were signed on its behalf by:





M A Kazi - Director


CIVVALS HOLDINGS LIMITED (REGISTERED NUMBER: 13052286)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024


1. STATUTORY INFORMATION

Civvals Holdings 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Preparation of consolidated financial statements
The financial statements contain information about Civvals Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

CIVVALS HOLDINGS LIMITED (REGISTERED NUMBER: 13052286)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 June 2023
and 31 May 2024 2,182,776
NET BOOK VALUE
At 31 May 2024 2,182,776
At 31 May 2023 2,182,776

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 200 200

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed to group undertakings 192,905 192,905

7. RESERVES
Retained Share
earnings premium Totals
£    £    £   

At 1 June 2023 363,785 1,627,801 1,991,586
Profit for the year 328,000 328,000
Dividends (328,000 ) (328,000 )
At 31 May 2024 363,785 1,627,801 1,991,586

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Stephen B McAlpine (Senior Statutory Auditor)
for and on behalf of SBM Associates Limited

CIVVALS HOLDINGS LIMITED (REGISTERED NUMBER: 13052286)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


9. ULTIMATE CONTROLLING PARTY

The immediate parent company is Memaudit SARL and the ultimate parent company is Orcom SA, a company incorporated in France.The regsitered office of Orcom SA is 2 Avenue de Paris, 45000 Orleons, France.
.
The ultimate controlling party is Michel Fernand Rene Marie Martin by virtue of his interest in the ultimate parent company.