Company registration number 07802305 (England and Wales)
EAGLESTONE ADVISORY LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
EAGLESTONE ADVISORY LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
EAGLESTONE ADVISORY LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
4
309,965
386,220
Cash at bank and in hand
14,934
73,771
324,899
459,991
Creditors: amounts falling due within one year
5
(61,600)
(137,230)
Net current assets
263,299
322,761
Capital and reserves
Called up share capital
6
1,340,404
1,340,404
Profit and loss reserves
(1,077,105)
(1,017,643)
Total equity
263,299
322,761

The notes on pages 2 to 5 form part of these financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 27 April 2026
Mr Pedro Neto
Director
Company registration number 07802305 (England and Wales)
EAGLESTONE ADVISORY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Eaglestone Advisory Limited is a private company limited by shares incorporated in England and Wales. The registered office is Portman House, 2 Portman Street, London, England, W1H 6DU.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

Th true e Company has adequate resources to continue to operate as a going concern for the foreseeable future. This is based on the continuing financial support of the shareholders, parent company and other members of the Eaglestone group as required.

1.3
Turnover

Turnover represents net invoiced sales of services, excluding value added tax. Turnover is recognised on an ongoing basis for retainer fees. Completion fees are not recognised until the future events upon which their payment is contingent have been concluded.

1.4
Financial instruments

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 from banks and other third parties, loans to related parties and investments in ordinary shares.

Debt instruments (other than those wholly payable or receivable within one year) including loans and other accounts receivable and payable, are initially measured at present value of the future cashflows and subsequently at amortised cost using the effective interest rate method. Debt instruments that are payable or receivable within one year, typical trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration to be expected to be paid or received. However if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in the case of an outright short term loan that is not at market value, the financial asset or liability is measured, initially at present value of future cashflow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company.

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 found, the impairment loss is taken to the income statement.

Financial assets and liabilities are offset, and the net amount reported on 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 individually.

EAGLESTONE ADVISORY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.6
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2

No Directors received any remuneration in respect of their services to the Company. The Director who served during the year is also a Director of the ultimate parent Company and is remunerated else where within the Group. Although he receives remuneration in respect of his services to Eaglestone Advisory Limited and other members of the Group,it is not possible to allocate his remuneration to the individual Companies.

4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
300,000
375,000
Other debtors
9,965
11,220
309,965
386,220
EAGLESTONE ADVISORY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
4,779
4,449
Amounts owed to group undertakings
37,456
8,239
Other creditors
19,365
124,542
61,600
137,230
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Shares of £1 each
1,340,404
1,340,404
1,340,404
1,340,404
7
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Simon Medcalf
Statutory Auditor:
Xeinadin Audit Ltd
Date of audit report:
27 April 2026
8
Operating lease commitments
As lessee

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025
2024
£
£
Total commitments
15,132
14,688
EAGLESTONE ADVISORY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
9
Related party transactions

As a wholly owned subsidiary the company has taken advantage of the exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', to not disclose related party transactions with any other entities within the group.

10
Ultimate controlling party

Crossborder Investments NV (Incorporated in Netherlands) is the company's ultimate parent company. P M de C F Neto is the ultimate controlling party.

Eaglestone NV (Incorporated in Netherlands) is the company's immediate parent company. The registered office of which being:

Herengracht 450-454

1017 CA

Amsterdam,

The Netherlands

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