REGISTERED NUMBER: 15710580 (England and Wales)

FINANCIAL STATEMENTS FOR THE PERIOD 9 MAY 2024 TO 31 DECEMBER 2024

FOR

EURO TOCA ENTERTAINMENT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr M J Brent

Mr A D Harman

Mr Y Maruyama

Mr C P E J Watine

Mr R Lizcano Perret

REGISTERED OFFICE:

240 High Holborn

3rd Floor

London

WC1V 7DN

REGISTERED NUMBER:

15710580 (England and Wales)

SENIOR STATUTORY AUDITOR:

Mr Graham David Lyon FCCA

AUDITORS:

CG LEE Limited

Chartered Certified Accountants

Statutory Auditors

Ingram House

Meridian Way

Norwich

Norfolk

NR7 0TA

FIXED ASSETS

Investments

5

5,368,054

CURRENT ASSETS

Debtors

6

16,160

Cash at bank

1,000

17,160

CREDITORS

Amounts falling due within one year

7

(12,515

)

NET CURRENT ASSETS

4,645

TOTAL ASSETS LESS CURRENT LIABILITIES

5,372,699

CREDITORS

Amounts falling due after more than one year

8

(96,958

)

NET ASSETS

5,275,741

CAPITAL AND RESERVES

Called up share capital

9

67,105

Share premium

5,300,949

Retained earnings

(92,313

)

SHAREHOLDERS' FUNDS

5,275,741

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by:

Mr M J Brent - Director

1.	STATUTORY INFORMATION

Euro Toca Entertainment 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.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The principal accounting policies of the company applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Basis of accounting

These financial statements are prepared on a going concern basis, under the historical cost convention. The functional and presentation currency of these financial statements is pound sterling.

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 held at cost less accumulated impairment losses.

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.

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 period 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.

4.

EMPLOYEES

The average number of employees during the period was NIL.

5.	INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

5,368,054

At 31 December 2024

5,368,054

NET BOOK VALUE

At 31 December 2024

5,368,054

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

16,160

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed to group undertakings

1,000

Other creditors

11,515

12,515

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Amounts owed to group undertakings

96,958

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

value:

£

1,342,100

A1 Ordinary

£0.01

13,421

2,684,200

A2 Ordinary

£0.01

26,842

2,684,200

B Ordinary shares

£0.01

26,842

67,105

During the year, 1,342,100 A1 Ordinary shares of £0.01 each were allotted as fully paid at a premium of £0.79 per share.

During the year, 26,684,200 A2 Ordinary shares of £0.01 each were allotted as fully paid at a premium of £0.79 per share.

During the year, 26,684,200 B Ordinary shares of £0.01 each were allotted as fully paid at a premium of £0.79 per share.

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

The Auditors' Report was unqualified.

Mr Graham David Lyon FCCA (Senior Statutory Auditor)

for and on behalf of CG LEE Limited

11.	RELATED PARTY DISCLOSURES

12.	PARENT AND ULTIMATE CONTROLLING PARTY