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REGISTERED NUMBER: 09558299 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

LE VERRE GOURMAND UK LIMITED

LE VERRE GOURMAND UK LIMITED (REGISTERED NUMBER: 09558299) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| LE VERRE GOURMAND UK LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTOR: | S T R Owens

| REGISTERED OFFICE: | 46 Chesterton Road

| Cambridge

| Cambridgeshire

| CB4 1EN

| REGISTERED NUMBER: | 09558299 (England and Wales)

| ACCOUNTANTS: | Thompson Taraz Rand Ltd

| Chartered Accountants

| 10 Jesus Lane

| Cambridge

| Cambridgeshire

| CB5 8BA

LE VERRE GOURMAND UK LIMITED (REGISTERED NUMBER: 09558299) |

BALANCE SHEET

30 JUNE 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 5 | 825 |  | 1,100 |  |

Tangible assets | 6 | 11 |  | 23 |  |

Investments | 7 | 29,490 |  | 29,490 |  |

30,326 |  | 30,613 |  |

CURRENT ASSETS

Debtors | 8 | 600 |  | 344 |  |

Cash and cash equivalents | 3,000 |  | 905 |  |

3,600 |  | 1,249 |  |

CREDITORS

Amounts falling due within one year | 9 | (6,621 | ) | (8,979 | ) |

NET CURRENT LIABILITIES | (3,021 | ) | (7,730 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 27,305 |  | 22,883 |  |

CREDITORS

Amounts falling due after more than one year | 10 | (3,507 | ) | (4,445 | ) |

NET ASSETS | 23,798 |  | 18,438 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 100 |  | 100 |  |

Retained earnings | 23,698 |  | 18,338 |  |

SHAREHOLDERS' FUNDS | 23,798 |  | 18,438 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

LE VERRE GOURMAND UK LIMITED (REGISTERED NUMBER: 09558299) |

BALANCE SHEET - continued

30 JUNE 2025

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 March 2026 and were signed by:

B Goddard - Director

LE VERRE GOURMAND UK LIMITED (REGISTERED NUMBER: 09558299) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Le Verre Gourmand UK 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 financial statements have been prepared under the historical cost convention.

| Preparation of consolidated financial statements

| The financial statements contain information about Le Verre Gourmand UK 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.

| Revenue recognition

| Turnover is represented by Sales Commissions receivable excluding Value Added Tax.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Thirsty Brand are being amortised evenly over their estimated useful life of ten years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

| Financial instruments

| Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

LE VERRE GOURMAND UK LIMITED (REGISTERED NUMBER: 09558299) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

3. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit and loss account on a straight line basis over the period of the lease.

| Going concern

| The financial statements have been prepared on the going concern basis because the main liabilities of the company are a trade creditor with a company with a common director, and a loan from the director. The company and the director have confirmed that they will not require settlement until the company is in a position to make settlement.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

5. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 2,750 |  |

| AMORTISATION

| At 1 July 2024 | 1,650 |  |

| Charge for year | 275 |  |

| At 30 June 2025 | 1,925 |  |

| NET BOOK VALUE

| At 30 June 2025 | 825 |  |

| At 30 June 2024 | 1,100 |  |

6. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 49 |  |

| DEPRECIATION

| At 1 July 2024 | 26 |  |

| Charge for year | 12 |  |

| At 30 June 2025 | 38 |  |

| NET BOOK VALUE

| At 30 June 2025 | 11 |  |

| At 30 June 2024 | 23 |  |

LE VERRE GOURMAND UK LIMITED (REGISTERED NUMBER: 09558299) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

7. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 29,490 |  |

| NET BOOK VALUE

| At 30 June 2025 | 29,490 |  |

| At 30 June 2024 | 29,490 |  |

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 600 |  | - |  |

| Other debtors | - |  | 344 |  |

600 |  | 344 |  |

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 2,280 |  | - |  |

| Tax | 466 |  | - |  |

| VAT | 1,301 |  | 500 |  |

| Other creditors | 1,052 |  | 921 |  |

| Director's current account | 712 |  | 6,788 |  |

| Accrued expenses | 810 |  | 770 |  |

6,621 |  | 8,979 |  |

10. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Loan | 3,507 |  | 4,445 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |