BrightAccountsProduction v1.0.0 v1.0.0 2023-11-22 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts Holding company 22 December 2025 0 15301917 2024-11-30 15301917 2023-11-21 15301917 2023-11-22 2024-11-30 15301917 uk-bus:PrivateLimitedCompanyLtd 2023-11-22 2024-11-30 15301917 uk-curr:PoundSterling 2023-11-22 2024-11-30 15301917 uk-bus:SmallCompaniesRegimeForAccounts 2023-11-22 2024-11-30 15301917 uk-bus:FullAccounts 2023-11-22 2024-11-30 15301917 uk-bus:Director1 2023-11-22 2024-11-30 15301917 uk-bus:Director2 2023-11-22 2024-11-30 15301917 uk-bus:Director3 2023-11-22 2024-11-30 15301917 uk-bus:RegisteredOffice 2023-11-22 2024-11-30 15301917 uk-core:ShareCapital 2024-11-30 15301917 uk-core:RetainedEarningsAccumulatedLosses 2024-11-30 15301917 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-11-30 15301917 uk-bus:FRS102 2023-11-22 2024-11-30 15301917 uk-core:AdditionsToInvestments 2024-11-30 15301917 uk-core:CostValuation 2024-11-30 15301917 uk-core:CurrentFinancialInstruments 2024-11-30 15301917 uk-core:WithinOneYear 2024-11-30 15301917 2023-11-22 2024-11-30 15301917 uk-bus:AuditExempt-NoAccountantsReport 2023-11-22 2024-11-30 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 15301917

Parnasa Investments Holding Limited

Unaudited Financial Statements

for the financial period from 22 November 2023 (date of incorporation) to 30 November 2024

Parnasa Investments Holding Limited

DIRECTOR AND OTHER INFORMATION

Directors | MIHAILS SULIKS SULIKS (Appointed 9 February 2024, Resigned 28 May 2024)
| EVGENY MULYUKOV (Appointed 22 November 2023, Resigned 9 February 2024)
| Igor Matrosov (Appointed 28 May 2024)
Company Registration Number | 15301917
Registered Office and Business Address | 10-12 Bourlet Close
| London
| W1W 7BR
| United Kingdom

Parnasa Investments Holding Limited

Company Registration Number: 15301917

BALANCE SHEET

as at 30 November 2024

|  |  | Nov 24
|  | Notes | £
Fixed Assets

Investments |  | 6 | 2
|  |  | ─────────
Current Assets

Debtors |  | 7 | 5,424,179
Creditors: amounts falling due within one year |  | 8 | (5,427,179)
|  |  | ─────────
Net Current Liabilities |  |  | (3,000)
|  |  | ─────────
Total Assets less Current Liabilities |  |  | (2,998)
|  |  | ═════════
Capital and Reserves

Called up share capital |  |  | 2
Retained earnings |  |  | (3,000)
|  |  | ─────────
Equity attributable to owners of the company |  |  | (2,998)
|  |  | ═════════
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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Director's Report.

For the financial period from 22 November 2023 (date of incorporation) to 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Director and authorised for issue on 22 December 2025

________________________________ |  |  |
Igor Matrosov |  |  |
Director |  |  |

Parnasa Investments Holding Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial period from 22 November 2023 (date of incorporation) to 30 November 2024

1. | General Information
| Parnasa Investments Holding Limited is a company limited by shares incorporated in England. The registered office of the company is 10-12 Bourlet Close, London, W1W 7BR, United Kingdom which is also the principal place of business of the company. Holding company The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the year ended 30 November 2024 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets
| Consolidated accounts
| The company is entitled to the exemption in Section 399 of the Companies Act 2006 from the obligation to prepare group accounts.
| Investments
| Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Profit and Loss Account in the year in which it is receivable.
| 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 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.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at 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 where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Period of financial statements
| The financial statements are for the 12 month 9 days period from 22 November 2023 (date of incorporation) to 30 November 2024.

4. | Statement on previous periods
| The company did not present financial statements for previous periods.

5. | Employees
| The average monthly number of employees, including during the period 0

6. | Investments
|  | Group and | Total
|  | participating |
|  | interests/ |
|  | joint ventures |
| Investments | £ | £
| Cost
| Additions | 2 | 2
|  | ───────── | ─────────
| At 30 November 2024 | 2 | 2
|  | ───────── | ─────────
| Net book value
| At 30 November 2024 | 2 | 2
|  | ═════════ | ═════════

7. | Debtors | Nov 24
|  | £
| Amounts owed by related parties | 5,424,177
| Other debtors | 2
|  | ─────────
|  | 5,424,179
|  | ═════════

8. | Creditors | Nov 24
| Amounts falling due within one year | £
| Amounts owed to group undertakings | 5,427,177
| Other creditors | 2
|  | ─────────
|  | 5,427,179
|  | ═════════

9. | Capital commitments
| The company had no material capital commitments at the financial period-ended 30 November 2024.

10. | Related party transactions
| The company has availed of the exemption under FRS 102 Section 1A in relation to the disclosure of transactions with group undertakings.

11. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial period-end.