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Registration number: 04137948

Eagle One Leisure Holdings Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

Eagle One Leisure Holdings Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

Eagle One Leisure Holdings Limited

Company Information

Directors | P J Goodes N I Hole P Maclean

Registered office | Eagle House 1 Babbage Way Exeter Science Park Exeter Devon EX5 2FN

Accountants | Thompson Jenner LLP Chartered Accountants 1 Colleton Crescent Exeter Devon EX2 4DG

Eagle One Leisure Holdings Limited

(Registration number: 04137948)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 56,437 | 56,437
Current assets |  |  |
Debtors | 5 | 1 | 1
Net assets |  | 56,438 | 56,438
Capital and reserves |  |  |
Called up share capital |  | 56,438 | 56,438
Shareholders' funds |  | 56,438 | 56,438

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 5 May 2026 and signed on its behalf by:

......................................... P J Goodes Director

Eagle One Leisure Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a incorporated in the United Kingdom.

The address of its registered office is:
Eagle House
1 Babbage Way
Exeter Science Park
Exeter
Devon
EX5 2FN

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.

The financial statements are prepared in sterling, which is the functional currency of the company.

Group accounts not prepared

The company is part of a small group. The company has taken advantage of the exemption provided by Section 399 (2A) of the Companies Act 2006 and has not prepared group accounts.

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.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Eagle One Leisure Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 56,437 | 56,437

Subsidiaries | £
Cost or valuation
At 1 October 2024 and 30 September 2025 | 56,437
Carrying amount
At 30 September 2025 | 56,437
At 30 September 2024 | 56,437

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Eagle One Village Shopping Limited | Eagle House 1 Babbage Way Exeter Science Park Exeter Devon EX5 2FN | Ordinary | 100% | 100%
| United Kingdom |  |  |
Eagle One Country Shopping Limited | Eagle House 1 Babbage Way Exeter Science Park Exeter Devon EX5 2FN | Ordinary | 100% | 100%
| United Kingdom |  |  |

Eagle One Leisure Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
ECP Manco Limited | Eagle House 1 Babbage Way Exeter Science Park Exeter Devon EX5 2FN | Ordinary | 100% | 100%
| United Kingdom |  |  |

ECP Manco Limited is a subsidiary undertaking of Eagle One Country Shopping Limited.
The principal activity of Eagle One Village Shopping Limited is property investment. The company was dissolved on 4 November 2025.
The principal activity of Eagle One Country Shopping Limited is property investment.
The principal activity of ECP Manco Limited is property management.

5 | Debtors

| 2025 £ | 2024 £
Amounts owed by related parties | 1 | 1