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Registered number: 12079647 UK & EUROPEAN VENTURES LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
UK & EUROPEAN VENTURES LIMITED REGISTERED NUMBER: 12079647 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  |  |  | As restated
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,595 |  | 1,006
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 25,332 |  | 62,513 |
Bank and cash balances |  | 64,476 |  | 62,215 |
|  | 89,808 |  | 124,728 |
Creditors: amounts falling due within one year | 6 | (19,324) |  | (65,276) |
Net current assets |  |  | 70,484 |  | 59,452
Total assets less current liabilities |  |  | 72,079 |  | 60,458
Creditors: amounts falling due after more than one year | 7 |  | - |  | (1,797)
Net assets |  |  | 72,079 |  | 58,661
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 72,078 |  | 58,660
|  |  | 72,079 |  | 58,661
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UK & EUROPEAN VENTURES LIMITED REGISTERED NUMBER: 12079647 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 August 2026.
................................................ N Bancroft Cooke
Director
The notes on pages 4 to 8 form part of these financial statements. Page 2
UK & EUROPEAN VENTURES LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 January 2024 | 1 | 28,278 | 28,279
Profit for the year | - | 30,382 | 30,382
At 1 January 2025 | 1 | 58,660 | 58,661
Profit for the year | - | 14,918 | 14,918
Dividends | - | (1,500) | (1,500)
At 31 December 2025 | 1 | 72,078 | 72,079
| The notes on pages 4 to 8 form part of these financial statements.
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UK & EUROPEAN VENTURES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
UK & European Ventures Limited is a private limited company incorporated and registered in England and Wales. Its registered office and trading address is 16 Ennismore Mews, London, SW7 1AN. The company registration number is 12079647. The principal activity of the company continued to be that of management consultancy activities. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is GBP. Transactions 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 was determined.
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover 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 before turnover is recognised: Rendering of services Turnover 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 turnover 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 costs incurred and the costs to complete the contract can be measured reliably. Page 4
UK & EUROPEAN VENTURES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs 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 costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 4 years straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Page 5
UK & EUROPEAN VENTURES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.10 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.12 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 January 2025 | 2,868
| Additions | 1,310
| At 31 December 2025 | 4,178
| Depreciation |
| At 1 January 2025 | 1,862
| Charge for the year on owned assets | 721
| At 31 December 2025 | 2,583
| Net book value |
| At 31 December 2025 | 1,595
| At 31 December 2024 | 1,006
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UK & EUROPEAN VENTURES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 11,134 | 47,942
| Amounts owed by participating interests | 2,589 | 2,589
| Accrued income | 11,609 | 11,982
|  | 25,332 | 62,513
6. | Creditors: amounts falling due within one year
|  |  |  |  |  | As restated
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 1,797 | 3,528
| Trade creditors | 3,144 | 2,760
| Corporation tax | 3,653 | 9,823
| Other creditors | 5,939 | 43,742
| Accruals | 4,791 | 5,423
|  | 19,324 | 65,276
7. | Creditors: amounts falling due after more than one year
|  |  |  |  |  | As restated
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 1,797
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UK & EUROPEAN VENTURES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  |  | As restated
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 1,797 | 3,528
| Amounts falling due 1-2 years |  |
| Bank loans | - | 1,797
|  | 1,797 | 5,325
| The company received a Coronavirus Business Interruption Loan of £17,000 in June 2020. The balance owed at the reporting date amounted to £1,797 (2024: £5,325). The loan is a fixed rate interest bearing loan, repayable within 72 months with interest charged at a rate of 2.5% per annum. The loan is unsecured. Comparative figures have been re-presented to reflect the appropriate classification of bank borrowings between amounts falling due within one year and amounts falling due after more than one year.
9. | Related party transactions
| At the balance sheet date, £2,589 (2024: £2,589) were due from related companies. These amounts are interest free and repayable on demand. At the balance sheet date the amount owed to the director was £881 (2024: £41,744). The loan is interest free and repayable on demand.
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