REGISTERED NUMBER: 09908727

Financial Statements for the Year Ended 31 August 2025

for

Eurogroup Consulting London Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G Bonnenfant

Eurogroup Consulting SAS

REGISTERED OFFICE:

Number 22 Mount Ephraim

Tunbridge Wells

Kent

TN4 8AS

REGISTERED NUMBER:

09908727

AUDITORS:

UHY Affinia

Chartered accountants & statutory auditor

168 Church Road

Hove

East Sussex

BN3 2DL

CURRENT ASSETS

Debtors

5

146,208

11,715

Cash at bank

212,447

283,623

358,655

295,338

CREDITORS

Amounts falling due within one year

6

77,816

118,125

NET CURRENT ASSETS

280,839

177,213

TOTAL ASSETS LESS CURRENT LIABILITIES

280,839

177,213

CAPITAL AND RESERVES

Called up share capital

7

10,000

10,000

Retained earnings

270,839

167,213

SHAREHOLDERS' FUNDS

280,839

177,213

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 April 2026 and were signed on its behalf by:

G Bonnenfant - Director

1.	STATUTORY INFORMATION

Eurogroup Consulting London Limited is a private company, limited by shares registered in England and Wales.

2.	ACCOUNTING POLICIES

Basis of preparing the 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.

Amounts are rounded to the nearest £.

Turnover

Turnover represents amounts receivable, under contracts for services, net of Value Added Tax. Turnover is recognised to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the balance sheet date turnover represents the value of the service provided to date based on a proportion of the total expected consideration at completion.Any related costs are accrued using the same percentage of completion.

Where services are provided in advance of the invoice being raised, the amounts are recorded as Accrued Income and included as part of Debtors receivable within one year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements , when there is a legally 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.

Basic financial assets

Basic financial assets, which include debtors, accrued income, prepayments, cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, accruals, deferred income and loans from fellow group companies 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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable 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.

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.

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.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The company is dependent upon the continued financial support of its holding company, which has undertaken to financially support the company for the next 12 months and for the foreseeable future. The financial statements have therefore been prepared on a going concern basis.

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

570

DEPRECIATION

At 1 September 2024

and 31 August 2025

570

NET BOOK VALUE

At 31 August 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

105,341

73,710

Provision for doubtful debts

(73,710

)

(73,710

)

Amounts owed by group undertakings

95,832

-

Other debtors

6,600

4,398

Tax

-

2,886

VAT

3,370

890

Accrued income and prepayments

8,775

3,541

146,208

11,715

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

15,826

10,827

Amounts owed to group undertakings

-

74,543

Tax

34,414

-

PAYE

827

-

Other creditors

474

672

Accruals

26,275

32,083

77,816

118,125

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

1,000

Ordinary

£10

10,000

10,000

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

The Report of the Auditors was unqualified.

Angharad Rosser FCA (Senior Statutory Auditor)

for and on behalf of UHY Affinia

9.	RELATED PARTY DISCLOSURES

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.

10.	POST BALANCE SHEET EVENTS

There were no events affecting the company since the financial year end.

11.	ULTIMATE CONTROLLING PARTY

The immediate parent company is Eurogroup Consulting SAS, a company incorporated in France.

The ultimate parent company and controlling party is Eurogroup Conseil SA, a company incorporated in France.

Eurogroup Conseil SA prepares group financial statements and copies can be obtained from 52/54 Quai de Dion Bouton, Tour Vista, 92800 Puteaux, France.