REGISTERED NUMBER: 15191105

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 5 OCTOBER 2023 TO 31 DECEMBER 2024

FOR

ESCOFFIER GLOBAL SERVICES LTD

Page

Statement of Financial Position

1

Notes to the Financial Statements

2

FIXED ASSETS

Investments

4

1

CURRENT ASSETS

Debtors

5

1

CREDITORS

Amounts falling due within one year

6

(5,251

)

NET CURRENT LIABILITIES

(5,250

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(5,249

)

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

(5,250

)

(5,249

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 26 September 2025 and were signed on its behalf by:

C Christopherson Jr. - Director

1.	GENERAL INFORMATION

Escoffier Global Services Ltd is a private limited company (limited by shares) incorporated in England and Wales. The address of the registered office is 12 New Fetter Lane, London, United Kingdom, EC4A 1JP.

The company incorporated on 5 October 2023, and the financial statements cover the period from incorporation to 31 December 2024.

The principal activity was that that of holding company.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied, other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

Going concern

The directors consider the going concern basis to be appropriate, having paid due regard to the company's projected results during the twelve months from the date the financial statements are approved, and the anticipated cash flows and mitigating actions that can be taken during that period. Furthermore, the main related party has confirmed that it will provide support for the foreseeable future.

Investments in subsidiaries

Investments in subsidiaries are measured at cost less accumulated impairment.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Debtors

Short-term debtors are measured at transaction price, less any impairment.

Creditors

Short-term creditors are measured at transaction price.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	FIXED ASSET INVESTMENTS

Investment

in

subsidiaries

£

Cost

Additions

1

At 31 December 2024

1

Net book value

At 31 December 2024

1

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed by group undertakings

1

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed to group undertakings

1

Accruals

5,250

5,251

7.	RELATED PARTY TRANSACTIONS

The company has taken advantage of the exemption available in FRS 102 from disclosing transactions with its fellow group undertakings, on the basis it is a 100% owned subsidiary within the group.

8.	ULTIMATE CONTROLLING PARTY

The name of the parent of the smallest group for which consolidated financial statements are drawn up, of which Escoffier Global Services Ltd is a member of is Triumph Higher Education Group LLC, whose registered office is 150 N Martingale Rd, Ste 300, Schaumburg IL 60173.