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Company No: 00699065 (England and Wales)

# ENTREPRISES GENERALES (INVESTISSEMENTS) LIMITED

### Unaudited Financial Statements
For the financial year ended 31 July 2025
Pages for filing with the registrar

ENTREPRISES GENERALES (INVESTISSEMENTS) LIMITED

## Unaudited Financial Statements

For the financial year ended 31 July 2025

Contents

ENTREPRISES GENERALES (INVESTISSEMENTS) LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 July 2025
ENTREPRISES GENERALES (INVESTISSEMENTS) LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 July 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investment property | 4 | 5,237,000 |  | 5,300,000
Investments | 5 | 323,073 |  | 297,000
|  | 5,560,073 |  | 5,597,000
Current assets |  |  |  |
Debtors | 6 | 14,181 |  | 485,827
Cash at bank and in hand |  | 587,289 |  | 77,080
|  | 601,470 |  | 562,907
Creditors: amounts falling due within one year | 7 | ( 53,920) |  | ( 57,798)
Net current assets |  | 547,550 |  | 505,109
Total assets less current liabilities |  | 6,107,623 |  | 6,102,109
Provision for liabilities | 8 | ( 950,000) |  | ( 930,000)
Net assets |  | 5,157,623 |  | 5,172,109
Capital and reserves |  |  |  |
Called-up share capital | 9 | 1,000 |  | 1,000
Profit and loss account | 11 | 5,156,623 |  | 5,171,109
Total shareholder's funds |  | 5,157,623 |  | 5,172,109

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Entreprises Generales (Investissements) Limited (registered number: 00699065) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

R Tabouret Director |

30 March 2026

ENTREPRISES GENERALES (INVESTISSEMENTS) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025
ENTREPRISES GENERALES (INVESTISSEMENTS) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Entreprises Generales (Investissements) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is First Floor, 5 Fleet Place, London, EC4M 7RD, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover represents rent receivable and arises solely in the United Kingdom.

##### Taxation

Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in
equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles | 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

Financial assets
Basic financial assets, including trade and other debtors, are initially 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.
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Income and Retained Earnings/Statement of Comprehensive Income.

Financial liabilities
Basic financial liabilities, including trade and other creditors and accruals, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Equity instruments
Equity instruments issued by the company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

##### Other Investments

Other investments, whose fair value can be measured reliably, are held under the revaluation model and are carried at a revalued amount, being its fair value at the date of valuation. The fair value of a classic car, artwork and other assets held as investments, are usually considered to be its open market value.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the company during the year, including directors | 0 |  | 0

#### 3. Tangible assets

| Vehicles |  | Total
| £ |  | £
Cost |  |  |
At 01 August 2024 | 6,100 |  | 6,100
At 31 July 2025 | 6,100 |  | 6,100
Accumulated depreciation |  |  |
At 01 August 2024 | 6,100 |  | 6,100
At 31 July 2025 | 6,100 |  | 6,100
Net book value |  |  |
At 31 July 2025 | 0 |  | 0
At 31 July 2024 | 0 |  | 0

#### 4. Investment property

| Investment property
| £
Valuation |
As at 01 August 2024 | 5,300,000
Additions | 12,000
Fair value movement | (75,000)
As at 31 July 2025 | 5,237,000

Investment properties were valued by the director at 31 July 2025 on an open market value basis.

#### 5. Fixed asset investments

| Other investments |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 August 2024 | 297,000 |  | 297,000
Additions | 26,073 |  | 26,073
At 31 July 2025 | 323,073 |  | 323,073
Carrying value at 31 July 2025 | 323,073 |  | 323,073
Carrying value at 31 July 2024 | 297,000 |  | 297,000

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 8,338 |  | 23,836
Other debtors | 5,843 |  | 461,991
| 14,181 |  | 485,827

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 3,835 |  | 16,207
Corporation tax | 29,000 |  | 21,000
Other creditors | 21,085 |  | 20,591
| 53,920 |  | 57,798

#### 8. Provision for liabilities

| 2025 |  | 2024
| £ |  | £
Deferred tax | 950,000 |  | 930,000

#### 9. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1,000 Ordinary shares of £ 1.00 each | 1,000 |  | 1,000

#### 10. Related party transactions

Other related party transactions

During the year, fees of £8,143 (2024 - £45,234) were charged by a company which is controlled by the company's director and his family.

#### 11. Retained earnings

| 2025 |  | 2024
| £ |  | £
At the beginning of the year | 5,171,109 |  | 4,283,312
Profit/(loss) for the year | (14,486) |  | 887,797
| 5,156,623 |  | 5,171,109

Non-distributable profits included above

| 2025 |  | 2024
| £ |  | £
At the beginning of the year | 3,509,553 |  | 2,637,620
Non distributable profits in the year | (95,000) |  | 871,933
| 3,414,553 |  | 3,509,553

| 2025 |  | 2024
| £ |  | £
Distributable profits | 1,742,070 |  | 1,661,556

#### 12. Ultimate controlling party

Wapato Investments S.A. , a company registered in B.V.I. , was regarded as the company's ultimate parent company at the Statement of Financial Position date.