REGISTERED NUMBER: 06071480 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Eshores Limited

Page

Company information

1

Chartered accountants' report

2

Balance sheet

3

Notes to the financial statements

5

Directors:

J I S Atkinson

N M Brown

G Lapidus

Registered office:

137 Barlow Moor Road

Didsbury

Manchester

M20 2PW

Registered number:

06071480 (England and Wales)

Accountants:

Langricks (Holmfirth) Limited

4 Greenfield Road

Holmfirth

West Yorkshire

HD9 2JT

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance sheet. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Eshores Limited for the year ended 31 March 2026 which comprise the Income statement, Balance sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Eshores Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Eshores Limited and state those matters that we have agreed to state to the Board of Directors of Eshores Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Eshores Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Eshores Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Eshores Limited. You consider that Eshores Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Eshores Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Langricks (Holmfirth) Limited

4 Greenfield Road

Holmfirth

West Yorkshire

HD9 2JT

19 August 2026

Fixed assets

Intangible assets

4

10,083

-

Tangible assets

5

15,514

13,798

25,597

13,798

Current assets

Debtors

6

1,646,799

978,257

Cash at bank

405,152

423,288

2,051,951

1,401,545

Creditors

Amounts falling due within one year

7

237,792

140,909

Net current assets

1,814,159

1,260,636

Total assets less current liabilities

1,839,756

1,274,434

Provisions for liabilities

6,399

3,450

Net assets

1,833,357

1,270,984

Capital and reserves

Called up share capital

30,000

30,000

Retained earnings

1,803,357

1,240,984

1,833,357

1,270,984

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2026 and were signed on its behalf by:

G Lapidus - Director

J I S Atkinson - Director

1.	STATUTORY INFORMATION

Eshores Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Where the company is acting as principal under the Package Travel and Linked Travel Arrangements Regulations 2018, turnover is recognised an a gross basis together with the corresponding travel costs on a departure basis.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website costs is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

25% on cost

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing arrangement, where it is recognised at the present value of future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Taxation

Taxation for the year 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

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 year 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2025 - 22 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

29,847

Additions

15,125

Disposals

(29,847

)

At 31 March 2026

15,125

AMORTISATION

At 1 April 2025

29,847

Charge for year

5,042

Eliminated on disposal

(29,847

)

At 31 March 2026

5,042

NET BOOK VALUE

At 31 March 2026

10,083

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

120,273

Additions

10,125

Disposals

(93,663

)

At 31 March 2026

36,735

DEPRECIATION

At 1 April 2025

106,475

Charge for year

8,409

Eliminated on disposal

(93,663

)

At 31 March 2026

21,221

NET BOOK VALUE

At 31 March 2026

15,514

At 31 March 2025

13,798

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

116,917

94,875

Amounts owed by group undertakings

1,487,433

869,776

Other debtors

42,449

13,606

1,646,799

978,257

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

11,232

18,845

Amounts owed to group undertakings

129,484

-

Taxation and social security

47,585

94,873

Other creditors

49,491

27,191

237,792

140,909

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.26

31.3.25

£

£

Within one year

30,975

12,986

Between one and five years

47,827

15,802

78,802

28,788

9.	POST BALANCE SHEET EVENTS

Subsequent to the balance sheet date, the Group completed a restructuring process, following which Gravity Topco 2026 Limited became the ultimate parent undertaking, and Gravity Midco Limited became an intermediate holding company.

The Group secured additional financing, and the Company became a party to Group guarantees in respect of borrowings totalling £6 million.

At the year end, Mercia loans amounting to £953,291 (2025: £808,435) were secured against the assets of the Group, to which the Company is a party.

On 6 May 2026, the Group fully repaid its two Mercia loans for total consideration of £1.01 million, which included accrued interest and early repayment charges, as part of the Shawbrook refinancing.

10.	ULTIMATE CONTROLLING PARTY

The company is under the joint control of the directors, and there is no individual controlling the company.

Throughout the year the intermediate parent company is Eternal Holdco Limited , and the ultimate parent undertaking is Travel Seen Limited.