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REGISTERED NUMBER: 16009862 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE PERIOD |

| 10 OCTOBER 2024 TO 31 MARCH 2025 |

| FOR |

| NEXARIAN LIMITED |

NEXARIAN LIMITED (REGISTERED NUMBER: 16009862)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 10 OCTOBER 2024 TO 31 MARCH 2025

| Page |

Company Information | 1 |

Accountants' Report | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 4 |  | to |  | 6

NEXARIAN LIMITED

COMPANY INFORMATION

FOR THE PERIOD 10 OCTOBER 2024 TO 31 MARCH 2025

| DIRECTORS: | Mrs J A Neill

| Mr J M Neill

| REGISTERED OFFICE: | Baddiant Alleyns Lane

| Cookham Dean

| Maidenhead

| Berkshire

| SL6 9AE

| REGISTERED NUMBER: | 16009862 (England and Wales)

| ACCOUNTANTS: | Seymour Taylor Limited

| First Floor North

| 40 Oxford Road

| High Wycombe

| Buckinghamshire

| HP11 2EE

ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

NEXARIAN LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Nexarian Limited for the period ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Nexarian Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Nexarian Limited and state those matters that we have agreed to state to the Board of Directors of Nexarian Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nexarian Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Nexarian Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Nexarian Limited. You consider that Nexarian Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Nexarian Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Seymour Taylor Limited

First Floor North

40 Oxford Road

High Wycombe

Buckinghamshire

HP11 2EE

26 February 2026

NEXARIAN LIMITED (REGISTERED NUMBER: 16009862)

BALANCE SHEET

31 MARCH 2025

| Notes | £ | £ |

| FIXED ASSETS

| Investments | 4 | 686,158 |  |

| CURRENT ASSETS

| Debtors | 5 | 20 |  |  |

| Cash at bank | 79,990 |  |  |

80,010 |  |

| CREDITORS

| Amounts falling due within one year | 6 | 803,000 |  |

| NET CURRENT LIABILITIES | (722,990 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | (36,832 | ) |

| CAPITAL AND RESERVES

| Called up share capital | 20 |  |

| Retained earnings | (36,852 | ) |

| SHAREHOLDERS' FUNDS | (36,832 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 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 26 February 2026 and were signed on its behalf by:

Mrs J A Neill - Director

NEXARIAN LIMITED (REGISTERED NUMBER: 16009862)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 10 OCTOBER 2024 TO 31 MARCH 2025

1. | STATUTORY INFORMATION

| Nexarian Limited is a private company limited by shares and incorporated in England and Wales. The address of the company's registered office is Baddiant Alleyns Lane, Cookham Dean, Maidenhead, Berkshire, England, SL6 9AE. The registered number is 16009862.

| The presentation currency of these financial statements is Sterling (£), being the currency of the primary economic market in which the entity operates (its functional currency). All amounts in these financial statements have been rounded to the nearest pound unless stated otherwise.

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

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| The financial statements have been prepared on the going concern basis. Although at the statement of financial position date the company had net current liabilities of £722,990 and net liabilities of £36,832, the directors believe it is appropriate for the financial statements to be prepared on this basis. The company is able to rely on the support of its shareholders.

| Taxation

| Tax on the profit or loss for the year comprises current and deferred tax. Tax is recognised in the income statement except to the extent that it relates to items recognised directly in equity or other comprehensive income, in which case it is recognised directly in equity or other comprehensive income.

| Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the statement of financial position date, and any adjustment to tax payable in respect of previous years.

| Deferred tax

| Deferred tax is provided on timing differences which arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements. Differences between accumulated depreciation and tax allowances for the cost of a fixed asset, if and when all conditions for retaining the tax allowances have been met, are not provided for. Deferred tax is not recognised on permanent differences arising because certain types of income or expense are non-taxable or are disallowable for tax or because certain tax charges or allowances are greater or smaller than the corresponding income or expense.

| Deferred tax is measured at the tax rate that is expected to apply to the reversal of the related difference, using tax rates enacted or substantively enacted at the statement of financial position date. Deferred tax balances are not discounted.

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

NEXARIAN LIMITED (REGISTERED NUMBER: 16009862)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 10 OCTOBER 2024 TO 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has applied the provisions of Section 11 "Basic Financial Instruments" and Section 12 "Other Financial Instrument Issues" of FRS 102 (effective September 2015) to its financial statements.

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Investments

| Investments are initially recognised at fair value which is usually the transaction price (excluding any transaction costs). Subsequently, the investments are measured at fair value through profit or loss except for those shares which cannot be publicly traded or where fair value cannot be reliably measured.

| If reliable measurement of fair value cannot be obtained or this measure is no longer available, the investment's cost is deemed to be the fair value at the last point to which a reliable measurement was obtained. These instruments are recognised at cost less impairment until a reliable measure of fair value becomes available.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 2 .

4. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| Additions | 721,603 |  |

| Revaluations | (35,445 | ) |

| At 31 March 2025 | 686,158 |  |

| NET BOOK VALUE

| At 31 March 2025 | 686,158 |  |

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

| Other

| investments

£ |

| Valuation in 2025 | (35,445 | ) |

| Cost | 721,603 |  |

686,158 |  |

| Included within fixed asset investments are listed investments having a net book value of £474,194 held by the company and had a market value of £438,749 at the end of the year.

NEXARIAN LIMITED (REGISTERED NUMBER: 16009862)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 10 OCTOBER 2024 TO 31 MARCH 2025

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

£ |

| Other debtors | 20 |  |

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

£ |

| Other creditors | 803,000 |  |