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REGISTERED NUMBER: 10456325 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Nascent Holdings Limited

| Nascent Holdings Limited (Registered number: 10456325) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| Nascent Holdings Limited (Registered number: 10456325) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible fixed assets | 4 | 18,137 |  | 22,592 |  |

Investments | 5 | 328,404 |  | 317,365 |  |

346,541 |  | 339,957 |  |

Current assets

Debtors | 6 | 1,114,182 |  | 1,125,286 |  |

Cash at bank | 544,521 |  | 392,911 |  |

1,658,703 |  | 1,518,197 |  |

Creditors: amounts falling due within one year | 7 | 313,487 |  | 40,607 |  |

Net current assets | 1,345,216 |  | 1,477,590 |  |

Total assets less current liabilities | 1,691,757 |  | 1,817,547 |  |

Provisions for liabilities | 2,088 |  | 2,769 |  |

Net assets | 1,689,669 |  | 1,814,778 |  |

Capital and reserves

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 1,689,569 |  | 1,814,678 |  |

Shareholders' funds | 1,689,669 |  | 1,814,778 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

| Nascent Holdings Limited (Registered number: 10456325) |

Balance Sheet - continued

31 December 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 February 2026 and were signed on its behalf by:

G E Steer - Director

| Nascent Holdings Limited (Registered number: 10456325) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | Statutory information

| Nascent Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 10456325

| Registered office: | Beeches, 60 Cottenham Park Road

| Wimbledon

| London

| SW20 0TB

| The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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 as modified by the revaluation of certain assets.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.The policies adopted for the recognition of turnover are as follows:

| When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

| When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

| Tangible fixed assets

| Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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

| Fixtures and fittings - 25% reducing balance

| Leasehold improvements - 15% reducing balance

| 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 transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Nascent Holdings Limited (Registered number: 10456325) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | Accounting policies - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 at the reporting date.

| Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

3. | Employees and directors

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

4. | Tangible fixed assets

| Improvements |  | Fixtures |

| to |  | and |

| property |  | fittings |  | Totals

£ | £ | £ |

| Cost

| At 1 January 2025

| and 31 December 2025 | 28,717 |  | 36,811 |  | 65,528 |  |

| Depreciation

| At 1 January 2025 | 16,792 |  | 26,144 |  | 42,936 |  |

| Charge for year | 1,789 |  | 2,666 |  | 4,455 |  |

| At 31 December 2025 | 18,581 |  | 28,810 |  | 47,391 |  |

| Net book value

| At 31 December 2025 | 10,136 |  | 8,001 |  | 18,137 |  |

| At 31 December 2024 | 11,925 |  | 10,667 |  | 22,592 |  |

| Nascent Holdings Limited (Registered number: 10456325) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | Fixed asset investments

| Other

| investments

£ |

| Cost or valuation

| At 1 January 2025 | 317,365 |  |

| Revaluations | 11,039 |  |

| At 31 December 2025 | 328,404 |  |

| Net book value

| At 31 December 2025 | 328,404 |  |

| At 31 December 2024 | 317,365 |  |

| Cost or valuation at 31 December 2025 is represented by:

| Other

| investments

£ |

| Valuation in 2023 | 1,016,998 |  |

| Valuation in 2024 | (699,633 | ) |

| Valuation in 2025 | 11,039 |  |

328,404 |  |

6. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Other debtors | 1,114,182 |  | 1,125,286 |  |

7. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Taxation and social security | 64,498 |  | 34,864 |  |

| Other creditors | 248,989 |  | 5,743 |  |

313,487 |  | 40,607 |  |

| Nascent Holdings Limited (Registered number: 10456325) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

8. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 75 | Ordinary A | £1 | 75 |  | 75 |  |

| 25 | Ordinary B | £1 | 25 |  | 25 |  |

100 |  | 100 |  |

9. | Directors' advances, credits and guarantees

| During the year, the company advanced a director £nil (2024: £6,524) and he repaid £11,910 (2024: £3,374). At the year end, the director owed the company £nil (2024: £11,910). The advances were interest-free, unsecured and repayable on demand.

10. | Related party disclosures

| At the year end, the company owed the directors £243,276 (2024: £nil).