European M Symbol Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07814200

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		44,148		51,036
Tangible Assets	5		99,898		99,898

			144,046		150,934
CURRENT ASSETS
Debtors	6	2,645		1,119

		2,645		1,119
Creditors: Amounts Falling Due Within One Year	7	(103,333 )		(91,388 )

NET CURRENT ASSETS (LIABILITIES)			(100,688 )		(90,269 )

TOTAL ASSETS LESS CURRENT LIABILITIES			43,358		60,665

NET ASSETS			43,358		60,665

CAPITAL AND RESERVES
Called up share capital	8		2,905,123		2,905,123
Profit and Loss Account			(2,861,765 )		(2,844,458 )

SHAREHOLDERS' FUNDS			43,358		60,665

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European M Symbol Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Franco Malenotti

Director

22/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

European M Symbol Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07814200 . The registered office is 4th Floor, 58-59 Great Marlborough Street,, London W1F 7JY.

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

There are uncertainties relating to the company's ability to continue as a going concern. That is dependent on continuing support from the parent company, Manarin S.r.l.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Intangibel assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisatio and any accumulated impairement losses.

Patents and licences are being amortised evenly over their estimated useful life of six years.

2.4. Intangible Fixed Assets and Amortisation - Intellectual Property

Intellectual property assets are trademark. This is amortised to the the profit and loss account over its estimated economic life of 10 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% on cost

Classic Motorcycles showroom display - depreciation 0%

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	1	1

	1	1

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European M Symbol Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Other	Intellectual Property	Total
	£	£	£
Cost
As at 1 January 2025	336,000	68,881	404,881

As at 31 December 2025	336,000	68,881	404,881

Amortisation
As at 1 January 2025	336,000	17,845	353,845
Provided during the period	-	6,888	6,888

As at 31 December 2025	336,000	24,733	360,733

Net Book Value
As at 31 December 2025	-	44,148	44,148

As at 1 January 2025	-	51,036	51,036

5. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	99,898	4,170	104,068

As at 31 December 2025	99,898	4,170	104,068

Depreciation
As at 1 January 2025	-	4,170	4,170

As at 31 December 2025	-	4,170	4,170

Net Book Value
As at 31 December 2025	99,898	-	99,898

As at 1 January 2025	99,898	-	99,898

6. Debtors

	2025	2024
	£	£
Due within one year
VAT	2,645	1,119

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European M Symbol Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals and deferred income	1,850	3,200
Amounts owed to group undertakings-Manarin S.r.l.	101,483	88,188

	103,333	91,388

All balances owed to group undertakings were unsecured,interest free and repayable on demand. All of above are associated companies, under common control.

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2,905,123	2,905,123

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