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Registration number: 15612483

Bagatelle Holdings Ltd
Unaudited Filleted Financial Statements
for the Period from 3 April 2024 to 30 April 2025

Bagatelle Holdings Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Bagatelle Holdings Ltd

Company Information

Director | Mr A Joubert

Registered office | 114 St Martin's Lane Covent Garden London United Kingdom WC2N 4BE

Accountants | Bourner Bullock Chartered Accountants 114 St Martin's Lane Covent Garden London WC2N 4BE

Bagatelle Holdings Ltd

(Registration number: 15612483)
Balance Sheet as at 30 April 2025

| Note | 2025 £
Fixed assets |  |
Investments | 5 | 357
Creditors: Amounts falling due within one year | 6 | (3,058)
Net liabilities |  | (2,701)
Capital and reserves |  |
Called up share capital | 9 | 100
Retained earnings |  | (2,801)
Shareholders' deficit |  | (2,701)

For the financial period ending 30 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the Company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 10 March 2026

......................................... Mr A Joubert Director

Bagatelle Holdings Ltd

Notes to the Unaudited Financial Statements for the Period from 3 April 2024 to 30 April 2025

1 | General information

The Company is a private company limited by share capital, incorporated in England and Wales .

The address of its registered office is:
114 St Martin's Lane
Covent Garden
London
WC2N 4BE
United Kingdom

Principal activity

The principal activity of the Company is that of an investment holding company.

These financial statements were authorised for issue by the director on 10 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies 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.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Disclosure of long or short period

The financial statements are for the long period from 03 April 2024, being the company’s incorporation date, to 30 April 2025.

Going concern

The company made a loss in the period and has net current liabilities. The company is dependent on the support from the shareholders to continue as a going concern. The financial statements have been prepared on a going concern basis that assumes further funding will be obtained.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the Group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the Group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Bagatelle Holdings Ltd

Notes to the Unaudited Financial Statements for the Period from 3 April 2024 to 30 April 2025

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Financial instruments

Classification
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans to/from related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors

Basic financial assets, including trade and other debtors, are intially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.
Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Bagatelle Holdings Ltd

Notes to the Unaudited Financial Statements for the Period from 3 April 2024 to 30 April 2025

3 | Significant judgements and key sources of estimation uncertainty

Judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion there are no significant judgements or key sources of estimation uncertainty.

4 | Staff numbers

The average number of persons employed by the Company (including the director) during the period, was 0.

5 | Investments

| 2025 £
Investments in associates | 357

Associates | £
Cost
Additions | 357
Provision
Carrying amount
At 30 April 2025 | 357

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £
Due within one year |
Accruals and deferred income | 2,160
Other creditors | 898
| 3,058

7 | Related party transactions

Summary of transactions with other related parties

During the period, the shareholder advanced funds to the company totalling £998 and received repayments totalling £100. At the balance sheet date the amounts owed to the shareholder totalled £898.

Bagatelle Holdings Ltd

Notes to the Unaudited Financial Statements for the Period from 3 April 2024 to 30 April 2025

8 | Dividends

|  | 2025
|  | £
Final dividend of £Nil per ordinary share |  | -

9 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary shares of £1 each | 100 | 100