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Registered number: 13424511 EAGLE 2 LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 29 DECEMBER 2024
EAGLE 2 LIMITED REGISTERED NUMBER: 13424511 BALANCE SHEET AS AT 29 DECEMBER 2024
|  | 29 December |  | 24 December
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 211,342 |  | 211,342
|  |  | 211,342 |  | 211,342
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 76,811,559 |  | 53,254,007 |
|  | 76,811,559 |  | 53,254,007 |
Creditors: amounts falling due within one year | 6 | (12,520,377) |  | (8,337,976) |
Net current assets |  |  | 64,291,182 |  | 44,916,031
Total assets less current liabilities |  |  | 64,502,524 |  | 45,127,373
Net assets |  |  | 64,502,524 |  | 45,127,373
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 202 |  | 172
Share premium account |  |  | 69,259,696 |  | 49,541,305
Capital redemption reserve |  |  | 12 |  | 12
Profit and loss account |  |  | (4,757,386) |  | (4,414,116)
|  |  | 64,502,524 |  | 45,127,373
Page 1
EAGLE 2 LIMITED REGISTERED NUMBER: 13424511 BALANCE SHEET (CONTINUED) AS AT 29 DECEMBER 2024 The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 September 2025.
J D Simmonds
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
EAGLE 2 LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 29 DECEMBER 2024
1. | General information
Eagle 2 Limited is a private company limited by shares, and is incorporated in England and Wales (company number: 13424511). Its registered office is 101 New Cavendish Street, First Floor South, London, W1W 6XH. The Company's principal activity is that of a holding company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Financial Reporting Standard 102 - reduced disclosure exemptions
The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland": ∙the requirements of Section 7 Statement of Cash Flows; ∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d). This information is included in the consolidated financial statements of Competitive Socialising Group Limited as at 29 December 2024 and these financial statements may be obtained from 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.
| 2.3 | Going concern
The financial statements have been prepared on the going concern basis. The company is dependent on the group companies and shareholders for financial support, which the directors are confident will continue for a period of at least another 12 months following the approval of these financial statements. As at 29 December 2024, the Company had net assets of £64,502,524 (2023: £45,127,323). The group companies and shareholders have indicated their present intention to provide adequate finance to enable the company to continue in operational existence. The financial statements do not reflect any adjustments that would result from a withdrawal of financial support by the directors and shareholder, and accordingly the directors have continued to prepare the financial statements on the going concern basis. Page 3
EAGLE 2 LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 29 DECEMBER 2024 2.Accounting policies (continued)
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred.
| 2.7 | Current and deferred taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.8 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Page 4
EAGLE 2 LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 29 DECEMBER 2024 2.Accounting policies (continued)
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.11 | Provisions for liabilities
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the Balance Sheet.
3. | Employees
| The average monthly number of employees, including directors, during the period was 0 (2023 - 5).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 25 December 2023 | 211,342
| At 29 December 2024 | 211,342
Page 5
EAGLE 2 LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 29 DECEMBER 2024
5. | Debtors
|  |  |  |  | 29 December | 24 December
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 75,482,355 | 52,096,898
| Other debtors | 5,300 | 100
| Prepayments and accrued income | 227,326 | -
| Deferred taxation | 1,096,578 | 1,157,009
|  | 76,811,559 | 53,254,007
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 29 December | 24 December
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other loans | 3,976,776 | -
| Trade creditors | 31,200 | -
| Amounts owed to group undertakings | 8,388,476 | 8,337,976
| Accruals and deferred income | 123,925 | -
|  | 12,520,377 | 8,337,976
7. | Deferred taxation
|  | 2024
|  | £
| At beginning of year | 1,096,578
| At end of year | 1,096,578
Page 6
EAGLE 2 LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 29 DECEMBER 2024 7.Deferred taxation (continued)
| The deferred tax asset is made up as follows:
|  |  |  |  | 29 December | 24 December
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Tax losses carried forward | 1,096,578 | 1,157,009
|  | 1,096,578 | 1,157,009
8. | Share capital
|  |  |  |  | 29 December | 24 December
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 202 (2023 - 172) Ordinary shares of £1.00 each | 202 | 172
30 Ordinary shares with an aggregate nominal value of £30 were issued during the period as part of a share-for-share exchange to acquire additional share capital of Competitive Socialising Limited, a private company incorporated in England & Wales (registered number: 09015999).
9. | Related party transactions
| FRS 102 does not require disclosure of transactions entered into between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member.
10. | Controlling party
The smallest group to consolidate these financial statements is Competitive Socialising Group Limited, a private company incorporated in England & Wales (registered number: 13420604). The registered office of Competitive Socialising Group Limited is 101 New Cavendish Street, First Floor South, London, W1W 6XH.
11. | Auditors' information
The auditors' report on the financial statements for the period ended 29 December 2024 was unqualified. The audit report was signed on 9 September 2025 by Daniel Walters (Senior Statutory Auditor) on behalf of Harris & Trotter LLP.
Page 7