Company No: 14298311 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
				Restated - note 2
Fixed assets
Investments	4	546,753		546,753
		546,753		546,753
Current assets
Debtors	5	5,396		30,525
		5,396		30,525
Creditors: amounts falling due within one year	6	( 73,557)		( 295,517)
Net current liabilities		(68,161)		(264,992)
Total assets less current liabilities		478,592		281,761
Net assets		478,592		281,761
Capital and reserves
Called-up share capital	7	265,268		265,268
Profit and loss account		213,324		16,493
Total shareholders' funds		478,592		281,761

For the financial year ending 31 August 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 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 Profit and Loss Account has not been delivered.

The financial statements of European Leisure Investment Group Limited (registered number: 14298311) were approved and authorised for issue by the Board of Directors on 26 May 2026. They were signed on its behalf by:

B H Thomas Director

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

European Leisure Investment Group 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 Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include 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 £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption in section 399 of the Companies Act 2006 not to prepare consolidated accounts, because the group it heads qualifies as small. The financial statements present information about the Company as an individual entity only.

Prior year adjustment

The prior period adjustment relates to the correction of the fixed asset investments value. This has not resulted in a change to the prior year profit.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Prior year adjustment

		As previously reported		Adjustment		As restated
Year ended 31 August 2024		£		£		£
Fixed asset investments		8,657		4,345		13,002
Amounts owed to fellow subsidiaries		(8,657)		(4,345)		(13,002)

3. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

4. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 September 2024	546,753
At 31 August 2025	546,753
Carrying value at 31 August 2025	546,753
Carrying value at 31 August 2024	546,753

Investments in shares

Name of entity	Registered office	Principal activity	Class of shares	Ownership 31.08.2025	Ownership 31.08.2024
SAS Eurobase	2 route de Brouilla - 66740 Saint Genis des Fontaines	Motorhome related trade	Ordinary	50.00%	50.00%
Ucamp	3 Impasse Carnot - 30400 Villeneuve-Les-Avignon	Motorhome related trade	Ordinary	90.00%	0.00%
Leisure Homes Direct Limited	Towngate House, 2-8 Parkstone Road, Poole, Dorset, BH15 2PW	Motorhome related trade	Ordinary A	98.00%	0.00%
BCT Freight Limited	4 Cedar Park, Cobham Road, Ferndown, Industrial Estate, Wimborne, Dorset, BH21 7SF	Motorhome related trade	Ordinary and Ordinary A	100.00%	0.00%
GNV Europe	17 Boulevard Augustin Cieussa - 13007 Marseille	Motorhome related trade	Ordinary	0.00%	50.00%

5. Debtors

	2025		2024
	£		£
Other debtors	5,396		30,525

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to fellow subsidiaries	13,003		295,223
Other creditors	60,554		294
	73,557		295,517

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
5,018 Ordinary A shares of £ 1.00 each	5,018		5,018
250 Ordinary B shares of £ 1.00 each	250		250
	5,268		5,268
260,000 Preference non-redeemable shares of £ 1.00 each	260,000		260,000
	265,268		265,268