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

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

Lagrange (UK) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 168 Shepherds Bush Road, Hammersmith, London, W6 7PB.

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 amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties, and investment property at fair value. The principal accounting policies adopted are set out below.

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

The director has not prepared any detailed cash flow forecasts for the company on a standalone basis. However, the company is included in the group cash flow forecasts of the Traveland Group as it is managed at group level. The directors of the Traveland Group have confirmed that the group will have sufficient funds to meet it liabilities as they fall due for the foreseeable future, being at least 12 months for the date of the approval of these financial statements.

Traveland Group has also confirmed that it will provide such funds required by the company to enable it to continue in operational existence for the foreseeable future and the director has no reason to believe that it will not do so. Accordingly, the director is confident that the company will have sufficient funds to meet its liabilities as they fall due for at least 12 months from the date of approval of the financial statements and consequently have been prepared on a going concern basis.

Turnover represents revenue recognised on the date of departure net of VAT, trade discounts and agents' commissions.

Amounts received from customers in respect of departure dates after the balance sheet date are included in creditors.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Properties whose fair value can be measured reliably are held under the revaluation model and are carried at a revalued amount, being their fair value at the date of valuation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The fair value of the land and buildings is usually considered to be their market value.

Revaluation gains and losses are recognised in other comprehensive income and accumulated in equity, except to the extent that a revaluation gain reverses a revaluation loss previously recognised in profit or loss or a revaluation loss exceeds the accumulated revaluation gains recognised in equity; such gains and losses are recognised in profit or loss.

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. The company holds only basic financial instruments, which comprise cash and cash equivalents, trade and other debtors, trade and other creditors and loans and borrowings.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities, including creditors and loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

The tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

The costs of short-term employee benefits are recognised as a liability and an expense.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease.

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.

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

During the year, the directors reviewed the accounting policy applied to freehold property and concluded that adopting the revaluation model provides more relevant and reliable information to users of the financial statements.

Accordingly, the accounting policy for freehold property has been changed from the historical cost model to the revaluation model in accordance with Section 17 of FRS 102.

In line with Section 1A of FRS 102, there is no requirement to restate comparative information for prior periods. The change in accounting policy has therefore been applied prospectively.

The property has been revalued to fair value at the date of change, with the resulting revaluation surplus recognised in other comprehensive income and credited to a revaluation reserve within equity.

The fair value of the land and buildings has been arrived at on the basis of a valuation carried out by the directors on 22 November 2025. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

The fair value of the investment property has been arrived at on the basis of a valuation carried out by the directors on 22 November 2025. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

At the year end, £51,264 (2024: £nil) of profit and loss reserves were non-distributable in addition to those held in the revaluation reserve.

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:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 October 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.

The company agreed on 27 March 2013 to provide a guarantee of £44,300 to ABTA Limited in respect of its financial obligation and customer protection under ABTA's regulations.

The immediate parent undertaking is Lagrange Distribution SA, a company incorporated in Luxembourg.

The ultimate parent undertaking is Lasserre Investments SA, a company incorporated in Luxembourg.