Eures Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 03532130

		2024		2023 as restated
	Notes	€	€	€	€
FIXED ASSETS
Investments	4		42,721		42,721

			42,721		42,721
CURRENT ASSETS
Debtors	5	4,153,501		4,153,501
Cash at bank and in hand		1,979		2,003

		4,155,480		4,155,504
Creditors: Amounts Falling Due Within One Year	6	(839,434 )		(89,434 )

NET CURRENT ASSETS (LIABILITIES)			3,316,046		4,066,070

TOTAL ASSETS LESS CURRENT LIABILITIES			3,358,767		4,108,791

NET ASSETS			3,358,767		4,108,791

CAPITAL AND RESERVES
Called up share capital	7		2,134,150		3,134,150
Profit and Loss Account			1,224,617		974,641

SHAREHOLDERS' FUNDS			3,358,767		4,108,791

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Eures Limited

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Vania Casini

Director

30/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Eures Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03532130 . The registered office is Birchin Court, 20 Birchin Lane, London, EC3V 9DJ.

2. Accounting Policies

2.1. Basis of Preparation of 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.

2.2. Financial Instruments

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Financial assets and financial liabilities are recognised initially at fair value. Financial assets are reduced for provision, for impairment, if required.

2.3. 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.

2.4. Preparation of consolidated financial statements

The financial statements contain information about Eures 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.

The company and its subsidiary undertaking comprise a small-sized group.

2.5. Investments in subsidiaries and associates

Investments in subsidiary and associate undertakings are recognised at cost.

2.6. Comparatives

Comparatives have been restated in respect of "investments -other participating interests" - Euro 1,820,500 is loan due from other participating interests and "investments in subsidiary undertakings - Euro 2,333,001 is loan due from subsidiary undertakings.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2023: 1)

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Eures Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Investments

	Subsidiaries	Associates	Unlisted	Total
	€	€	€	€
Cost or Valuation
As at 1 January 2024	1	42,500	220	42,721

As at 31 December 2024	1	42,500	220	42,721

Provision
As at 1 January 2024	-	-	-	-

As at 31 December 2024	-	-	-	-

Net Book Value
As at 31 December 2024	1	42,500	220	42,721

As at 1 January 2024	1	42,500	220	42,721

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Subsidiary
Qualitinveste Promocao E Investimentos Imobiliario.
Registered office: Portugal
Nature of business: Real Estate
	%
Class of shares:	holding
Ordinary shares	100.00

No other information available for the subsidiary undertaking.



Associated company
Rising Capital, S.A.
Registered office: Luxembourg
Nature of business:
	%
Class of shares:	holding
Ordinary	33.33

No information available for the associates company.

5. Debtors

	2024	2023 as restated
	€	€
Due within one year
Amounts owed by subsidiaries	2,333,001	2,333,001
Amounts owed by other participating interests	1,820,500	1,820,500

	4,153,501	4,153,501

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Eures Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

6. Creditors: Amounts Falling Due Within One Year

	2024	2023 as restated
	€	€
Other creditors	750,000	-
Shareholder loan	39,434	39,434
Debito vs Palatino	50,000	50,000

	839,434	89,434

7. Share Capital

	2024	2023 as restated
	€	€
Allotted, Called up and fully paid	2,134,150	3,134,150

Allotted, issued and fully paid 1,000 ordinary shares in £1 nominal value, and 2,132,977 ordinary shares in €1 nominal value.

8. Ultimate Controlling Party

The company's ultimate controlling party is Rolando Antonio Durao Ferreira De Oliveira by virtue of his ownership of 100% of the issued share capital in the company.

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