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Registration number: 14786908

Berezan Port Limited Financial Statements for the Year Ended 31 December 2024
Brebners Chartered Accountants & Statutory Auditor 130 Shaftesbury Avenue London W1D 5AR

Berezan Port Limited

Contents

Company Information | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3 to 4

Berezan Port Limited

Company Information

Directors | I Zatoplyayev J Queen

Registered office | 130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Auditor | Brebners Chartered Accountants & Statutory Auditor 130 Shaftesbury Avenue London W1D 5AR

Berezan Port Limited

Statement of Financial Position as at 31 December 2024

| Note | 2024 £ | 2023 £
Current assets |  |  |
Debtors | 5 | 1 | 1
Creditors: Amounts falling due within one year | 6 | (35,551) | (30,631)
Net liabilities |  | (35,550) | (30,630)
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | (35,551) | (30,631)
Shareholders' deficit |  | (35,550) | (30,630)

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The directors of Berezan Port Limited have elected not to include a copy of the profit and loss account within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the Board on 17 March 2026 and signed on its behalf by:

.........................................

I Zatoplyayev

Director

Company registration number: 14786908

Berezan Port Limited

Notes to the Financial Statements for the Year Ended 31 December 2024

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company is that of the construction of a deep sea cargo port.

2 | Audit Report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 17 March 2026 was Richard Smith, who signed for and on behalf of Brebners.

3 | Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Disclosure of long or short period

These financial statements relate to the year ended 31 December 2024. The comparatives relate to the period from 8 April 2023 to 31 December 2023.

Going concern

The company made a loss for the year ended 31 December 2024 and had a net deficit of assets amounting to £35,550.
The company has minimal overheads and is reliant upon a group undertaking for its working capital requirements who has confirmed they will not call for repayment until such time as the company has sufficient working capital. The company is currently looking to raise investment and formalise plans for construction to commence once political and economical stability is re-established in Ukraine.
After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Berezan Port Limited

Notes to the Financial Statements for the Year Ended 31 December 2024

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

4 | Staff numbers

The average number of persons employed by the company during the year was 0 (2023 - 0).

5 | Debtors

| 2024 £ | 2023 £
Other debtors | 1 | 1
| 1 | 1

6 | Creditors

Creditors: amounts falling due within one year

| 2024 £ | 2023 £
Trade creditors | 4,608 | -
Amounts owed to group undertakings | 29,431 | 29,431
Accruals and deferred income | 1,260 | 1,200
Other creditors | 252 | -
| 35,551 | 30,631

7 | Related party transactions

In accordance with FRS 102 paragraph 1AC.35, exemption is taken not to disclose transactions in the year or amounts falling due between wholly owned undertakings.