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REGISTERED NUMBER: 08086583 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 May 2025

for

LUGIS LIMITED

| LUGIS LIMITED (REGISTERED NUMBER: 08086583) |

Contents of the Financial Statements

for the Year Ended 30 May 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| LUGIS LIMITED |

Company Information

for the Year Ended 30 May 2025

| DIRECTORS: | A Thrasyvoulou

| B J Singh

| M A Tzirki

| REGISTERED OFFICE: | 573 Chester Road

| Sutton Coldfield

| West Midlands

| B73 5HU

| REGISTERED NUMBER: | 08086583 (England and Wales)

| ACCOUNTANTS: | A K Papadamou & Co

| Accountants & Tax Advisors

| 573 Chester Road

| Sutton Coldfield

| West Midlands

| B73 5HU

| BANKERS: | Lloyds

| 2 George Row

| Northampton

| Northamptonshire

| NN1 1DJ

| LUGIS LIMITED (REGISTERED NUMBER: 08086583) |

Statement of Financial Position

30 May 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 150,538 |  | 150,538 |  |

Tangible assets | 5 | 66,614 |  | 67,498 |  |

217,152 |  | 218,036 |  |

CURRENT ASSETS

Debtors | 6 | 42,488 |  | 56,187 |  |

Cash at bank | 2,958 |  | 1,946 |  |

45,446 |  | 58,133 |  |

CREDITORS

Amounts falling due within one year | 7 | 172,433 |  | 188,558 |  |

NET CURRENT LIABILITIES | (126,987 | ) | (130,425 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 90,165 |  | 87,611 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 90,065 |  | 87,511 |  |

SHAREHOLDERS' FUNDS | 90,165 |  | 87,611 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 May 2025 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 6 February 2026 and were signed on its behalf by:

A Thrasyvoulou - Director

| LUGIS LIMITED (REGISTERED NUMBER: 08086583) |

Notes to the Financial Statements

for the Year Ended 30 May 2025

1. | STATUTORY INFORMATION

| Lugis 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.

| 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.

| Tangible fixed assets

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

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 1 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 31 May 2024

| and 30 May 2025 | 150,538 |  |

| NET BOOK VALUE

| At 30 May 2025 | 150,538 |  |

| At 30 May 2024 | 150,538 |  |

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| Short |  | to |  | and |

| leasehold |  | property |  | fittings |  | Totals

£ | £ | £ | £ |

| COST

| At 31 May 2024

| and 30 May 2025 | 1 |  | 63,075 |  | 25,023 |  | 88,099 |  |

| DEPRECIATION

| At 31 May 2024 | - |  | - |  | 20,601 |  | 20,601 |  |

| Charge for year | - |  | - |  | 884 |  | 884 |  |

| At 30 May 2025 | - |  | - |  | 21,485 |  | 21,485 |  |

| NET BOOK VALUE

| At 30 May 2025 | 1 |  | 63,075 |  | 3,538 |  | 66,614 |  |

| At 30 May 2024 | 1 |  | 63,075 |  | 4,422 |  | 67,498 |  |

| LUGIS LIMITED (REGISTERED NUMBER: 08086583) |

Notes to the Financial Statements - continued

for the Year Ended 30 May 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 42,488 |  | 56,187 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 31,212 |  | 47,153 |  |

| Tax | 807 |  | - |  |

| Other creditors | 99,747 |  | 99,747 |  |

| Directors' current accounts | 35,308 |  | 36,299 |  |

| Accrued expenses | 5,359 |  | 5,359 |  |

172,433 |  | 188,558 |  |

8. | ULTIMATE CONTROLLING PARTY

| The company is under the direct control of Mr A Thrasyvoulou, Mr B J Singh & Mr M A Tzirki, company directors.