Financiere Du Bosquet Limited

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

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

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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)

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

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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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		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