Company No: 11766302 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Christopher J Bravacos

REGISTERED OFFICE	45 Gresham Street
	London
	EC2V 7BG
	United Kingdom

COMPANY NUMBER

11766302 (England and Wales)

ACCOUNTANT	S&W Partners LLP
	4th Floor EQ Building
	111 Victoria Street
	Redcliffe
	Bristol
	BS1 6AX

	Note	2026		2025
		£		£
Current assets
Debtors	3	2,019		1,944
Cash at bank and in hand		515		543
		2,534		2,487
Creditors: amounts falling due within one year	4	( 194,586)		( 190,056)
Net current liabilities		(192,052)		(187,569)
Total assets less current liabilities		(192,052)		(187,569)
Net liabilities		( 192,052)		( 187,569)
Capital and reserves
Called-up share capital		100		100
Profit and loss account		( 192,152 )		( 187,669 )
Total shareholder's deficit		( 192,052)		( 187,569)

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Bravo Group Europe Ltd (registered number: 11766302) were approved and authorised for issue by the Director on 23 October 2026. They were signed on its behalf by:

Christopher J Bravacos Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Bravo Group Europe Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 45 Gresham Street, London, EC2V 7BG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Bravo Group Europe Ltd is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Going concern

The company has net liabilities and is supported by a loan from its parent entity. The parent entity has indicated that it will continue to support the company for the foreseeable future. Therefore the financial statements are prepared on a going concern basis.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise on monetary items.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Debtors

	2026		2025
	£		£
Other debtors	2,019		1,944

4. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	12,146		5,405
Amounts owed to Group undertakings	172,535		177,071
Other creditors	9,905		7,580
	194,586		190,056

The loan from the parent company (Bravo Group Inc) was provided interest free and is repayable on demand.

5. Related party transactions

The company has elected to take advantage of the exemption available under FRS 102 Section 1A Paragraph 1A.34 in respect of the disclosure of related party transactions with wholly owned group entities.

6. Ultimate controlling party

The Company’s ultimate parent undertaking is Bravo Group Inc, a company incorporated in the United States of America. Consolidated group financial statements are prepared by that entity. The address of the registered office is 20 North Market Square, Harrisburg, Pennsylvania, United States, PA 17101.