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REGISTERED NUMBER: 09301806 (England and Wales)

E & V Partners Limited

Financial Statements

for the period

1 December 2024 to 31 July 2025

| E & V Partners Limited (Registered number: 09301806) |

Contents of the Financial Statements

for the period 1 December 2024 to 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| E & V Partners Limited |

Company Information

for the period 1 December 2024 to 31 July 2025

| Director: | Eryck Rebbouh

| Registered office: | New Derwent House

| 69-73 Theobalds Road

| London

| WC1X 8TA

| Registered number: | 09301806 (England and Wales)

| E & V Partners Limited (Registered number: 09301806) |

Balance Sheet

31 July 2025

2025 | 2024 |

| Notes | £ | £

Current assets

Debtors | 4 | 2 |  | 2 |  |

Cash at bank | 204 |  | 98,513 |  |

206 |  | 98,515 |  |

Creditors

Amounts falling due within one year | 5 | - |  | 15,090 |  |

Net current assets | 206 |  | 83,425 |  |

Total assets less current liabilities | 206 |  | 83,425 |  |

Capital and reserves

Called up share capital | 6 | 2 |  | 2 |  |

Retained earnings | 204 |  | 83,423 |  |

Shareholders' funds | 206 |  | 83,425 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 September 2025 and were signed by:

Eryck Rebbouh - Director

| E & V Partners Limited (Registered number: 09301806) |

Notes to the Financial Statements

for the period 1 December 2024 to 31 July 2025

1. | Statutory information

| E & V Partners 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.

| Significant judgements and estimates

| Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| (a) Critical judgements in applying the Company's accounting policies

| The Company makes a number of assessments which require judgement in preparing the accounts and can have a significant effect upon the financial statements. However due to the straight forward nature of the Company's business, management does not believe that there are any judgements that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

| (b) Key accounting estimates and assumptions

| The Company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. However due to the straight forward nature of the Company's business, management does not believe that there are any estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

| Financial instruments

| Financial assets and liabilities are recognised when the Company becomes party to the contractual provisions of the financial instrument. The Company holds both basic financial instruments which comprise cash and cash equivalents, trade and other receivables, equity investments, trade and other payables. The company has chosen to apply the provisions of Section 11 Basic Financial Instruments.

| Financial assets

| (i) Cash and cash equivalents include cash in hand, deposits held with banks, and other short-term highly liquid investments with original maturities of three months or less.

| (ii) Trade and other receivables

| Trade and other receivables are initially recognised at the transaction price, including any transaction costs, and subsequently measured at amortised cost including the effective interest method, less any provision for impairment. Amounts that are receivable within one year are measured at the undiscounted amount of the cash expected to be received, net of any impairment.

| At the end of each reporting period, the Company assesses whether there is objective evidence that an receivable amount may be impaired. A provision for impairment is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables. The amount of the provision is the difference between the asset's carrying amount and the present value of the estimated future cash flows, discounted at the effective interest rate. The amount of the provision is recognised immediately in profit or loss.

| E & V Partners Limited (Registered number: 09301806) |

Notes to the Financial Statements - continued

for the period 1 December 2024 to 31 July 2025

2. | Accounting policies - continued

| (iii) Equity investments

| Equity investments comprise ordinary shares, not publicly traded in active markets for which a reliable fair value cannot be measured reliably. Equity investments are initially recognised at fair value, which is the transaction price excluding transaction costs and are subsequently measured at fair value through profit or loss.

| (iv) Trade and other payables and loans and borrowings

| Trade and other payables and loans and borrowings are initially measured at the transaction price, including any transaction costs, and subsequently measured at amortised cost using the effective interest method. Amounts that are payable within one year are measured at the discounted amount of the cash expected to be paid.

| Foreign currencies

| 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 transaction. Exchange differences are taken into account in arriving at the operating result.

| Going concern

| These financial statements have been prepared on a going concern basis.

| The current economic conditions present increased risks for all businesses. In response to such conditions, the directors have carefully considered these risks including an assessment on uncertainty on future trading projection for a period of at least 12 months from the date of signing the financial statements, and the extent to which they might affect the preparation of the financial statements on a going concern basis.

| Based on assessment, the directors consider that the Company maintains an appropriate level of liquidity, sufficient to meet the demands of the business including any capital and servicing obligations and external debt liabilities.

| In addition, the Company's assets are assessed for recoverability on a regular basis, and the directors consider that the Company is not exposed to losses on these assets which would affect their decision to adopt the going concern basis.

| The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future and that there are no material uncertainties that lead to significant doubts upon the Company's ability to continue as a going concern. Thus the directors have continued to adopt the going concern basis of accounting in preparing these financial statements.

3. | Employees and directors

| The average number of employees during the period was NIL (2024 - NIL).

4. | Debtors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Called up share capital not paid | 2 |  | 2 |  |

5. | Creditors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Directors' current accounts | - |  | 15,090 |  |

6. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 2 | Ordinary | £1 | 2 |  | 2 |  |

| E & V Partners Limited (Registered number: 09301806) |

Notes to the Financial Statements - continued

for the period 1 December 2024 to 31 July 2025

7. | Ultimate controlling party

| The controlling party is Gulliver Sarl.