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

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

Escapade SPV Limited is a private company limited by shares incorporated in England and Wales. The registered office is Building 1000, Cambridge Research Park, Waterbeach, CB25 9PD.

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.

Accounting period length

The company has extended its accounting reference date from 30 June 2025 to 31 July 2025. Accordingly, the current financial statements have been prepared for the extended reporting period from 1 July 2024 to 31 July 2025, a period of 13 months.

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.

Basic financial instruments are initially measured at transaction price and subsequently measured at amortised cost

using the effective interest method.

The company’s basic financial instruments comprise:

• trade and other debtors

• trade and other creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at

transaction price.

Financial assets are assessed for indicators of impairment at each reporting date.

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

The assessment of going concern requires significant judgement in evaluating future cash flows, forecast trading results and available sources of funding. The directors have considered these matters and concluded that the Company has adequate resources to continue in operational existence for the foreseeable future and that it remains appropriate to prepare the financial statements on a going concern basis.

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

Details of the company's subsidiaries at 31 July 2025 are as follows:

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.

The financial statements of the Company for the year ended 30 June 2024 were not audited. As part of our audit of the current year's financial statements, we performed procedures on the opening balances as at 1 July 2024 in accordance with International Standard on Auditing (UK) 510, Initial Audit Engagements – Opening Balances. We obtained sufficient appropriate audit evidence that the opening balances do not contain misstatements that materially affect the current year's financial statements.

As at the balance sheet date, the Company's immediate parent undertaking was Escapade Silverstone Limited, a company incorporated in England and Wales.

The Company's ultimate parent undertaking is Emerging Advisory Limited, a company incorporated in England and Wales.

The ultimate controlling party of the Company is Will Tindall, who is the majority shareholder of Emerging Advisory Limited and, by virtue of that shareholding, exercises ultimate control over the Company.