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Registered number: 06051060
Financiere Du Bosquet Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Financiere Du Bosquet Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1
Notes to the Financial Statements | 2—4

Page 1
Financiere Du Bosquet Limited
Statement of Financial Position
As At 31 March 2026
Statement of Financial Position
Registered number: 06051060

| 2026 | 2025
--- | --- | ---
| Notes | € | € | € | €
FIXED ASSETS
CURRENT ASSETS
Debtors | 4 | 331,953 |  | 3,793,317 |
Investments | 5 | 1,694,120 |  | 85,964 |
Cash at bank and in hand |  | 1,121,996 |  | 91,676 |
|  | 3,148,069 |  | 3,970,957 |
Creditors: Amounts Falling Due Within One Year | 6 | (164,622 ) |  | (675,957 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,983,447 |  | 3,295,000
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,983,447 |  | 3,295,000
NET ASSETS |  |  | 2,983,447 |  | 3,295,000
CAPITAL AND RESERVES
Called up share capital | 7 |  | 767,336 |  | 767,336
Revaluation reserve | 8 |  | 303,555 |  | 195,164
Income Statement |  |  | 1,912,556 |  | 2,332,500
SHAREHOLDERS' FUNDS |  |  | 2,983,447 |  | 3,295,000

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr Jean-Paul Vallas Director
20 July 2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Financiere Du Bosquet Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Financiere Du Bosquet Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06051060 . The registered office is International House, 64 Nile Street, London, N1 7SR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
At the time of approving these financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and is willing to provide the necessary financial support as necessary.
Accordingly these financial statement have been prepared on a going concern basis.
2.3. Investment Properties
Investment in subsidiaries are measured at cost less accumulated impairment.
Investment in listed company shares are remeasured to market value at each reportign date. Gains and losses on remeasurement are recognised in profit or loss for the period.
2.4. 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 bank and other thirs partiesand investment in ordinary shares.
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 objective evidence of impairment is found, and impairment loss is recognised in Statement of comprehensive income.
2.5. Foreign Currencies
Functional and presentationl currency
The Company's functional and presentational currency is Euros.
Transactional and balances
Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.
At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value are determined.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 2
Page 3
Financiere Du Bosquet Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met beforerevenue is recognised.
Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;
- it is probable that the company will receive the consideration due under the contract;
- the stage of completion of the contract at the end of the reporting period can be measured reliably; and
- the cost incurred and the cost to complete the contract can be measured reliably.

2.8. Interest Income
Interest income is recognised in profit or loss using the effective interest method.
2.9. Finance Cost
Finance cost are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue cost are initiallyrecognised as a reduction in the proceeds of the associated capital instrument.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| € |  | €
Due within one year
Other debtors | 331,953 |  | 3,793,317

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment
5. Current Asset Investments

| 2026 |  | 2025
--- | --- | --- | ---
| € |  | €
Listed investments | 1,694,120 |  | 85,964

Page 3
Page 4
Financiere Du Bosquet Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| € |  | €
Trade creditors | - |  | 2
Other creditors | 162,388 |  | 671,824
Taxation and social security | 2,234 |  | 4,131
| 164,622 |  | 675,957

Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction cost, and are measured subsequently at amortised cost using the effective interest method.
7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| € |  | €
Allotted, Called up and fully paid | 767,336 |  | 767,336

8. Reserves

| Revaluation reserve | Income Statement
--- | --- | ---
| € | €
As at 1 April 2025 | 195,164 | 2,332,500
Profit for year | - | 10,056
Surplus on revaluation | 108,391 | -
Other comprehensive income for the year | 108,391 | -
Total comprehensive income for the year | 108,391 | 10,056
Dividends paid | - | (430,000)
As at 31 March 2026 | 303,555 | 1,912,556

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