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REGISTERED NUMBER: 07411303 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 OCTOBER 2025 |

| FOR |

| FIMA ENTERPRISES LIMITED |

FIMA ENTERPRISES LIMITED (REGISTERED NUMBER: 07411303)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

FIMA ENTERPRISES LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTORS: | Mr A C Antoniou

| Miss F C Koumi

| REGISTERED OFFICE: | Unit 2.02

| High Weald House

| Glovers End

| Bexhill

| East Sussex

| TN39 5ES

| REGISTERED NUMBER: | 07411303 (England and Wales)

| ACCOUNTANTS: | Acuity Professional Partnership LLP

| Unit 2.02 High Weald House

| Glovers End

| Bexhill

| East Sussex

| TN39 5ES

FIMA ENTERPRISES LIMITED (REGISTERED NUMBER: 07411303)

STATEMENT OF FINANCIAL POSITION

31 OCTOBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,488,211 |  | 2,488,420 |  |

CURRENT ASSETS

Debtors | 5 | 266,016 |  | 267,260 |  |

Cash at bank and in hand | 60,176 |  | 5,149 |  |

326,192 |  | 272,409 |  |

CREDITORS

Amounts falling due within one year | 6 | 24,565 |  | 28,047 |  |

NET CURRENT ASSETS | 301,627 |  | 244,362 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,789,838 |  | 2,732,782 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (979,484 | ) | (985,984 | ) |

PROVISIONS FOR LIABILITIES | 9 | (329,991 | ) | (327,557 | ) |

NET ASSETS | 1,480,363 |  | 1,419,241 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 1,100 |  | 1,000 |  |

Special reserve | 980,107 |  | 1,058,515 |  |

Retained earnings | 499,156 |  | 359,726 |  |

SHAREHOLDERS' FUNDS | 1,480,363 |  | 1,419,241 |  |

FIMA ENTERPRISES LIMITED (REGISTERED NUMBER: 07411303)

STATEMENT OF FINANCIAL POSITION - continued

31 OCTOBER 2025

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 17 April 2026 and were signed on its behalf by:

Mr A C Antoniou - Director

FIMA ENTERPRISES LIMITED (REGISTERED NUMBER: 07411303)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| Fima Enterprises 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 as modified by the revaluation of certain assets.

| TURNOVER

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| TANGIBLE FIXED ASSETS

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

| Freehold property | - | NIL

| Plant and machinery | - | 20% on reducing balance

| Computer equipment | - | 33% on cost

| TAXATION

| Taxation 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 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 statement of financial position date.

| DEFERRED TAX

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

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

FIMA ENTERPRISES LIMITED (REGISTERED NUMBER: 07411303)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Plant and |  | Computer |

| property |  | machinery |  | equipment |  | Totals

£ | £ | £ | £ |

| Cost or valuation

| At 1 November 2024 | 2,485,000 |  | 26,366 |  | 2,929 |  | 2,514,295 |  |

| Additions | - |  | - |  | 1,369 |  | 1,369 |  |

| At 31 October 2025 | 2,485,000 |  | 26,366 |  | 4,298 |  | 2,515,664 |  |

| Depreciation

| At 1 November 2024 | - |  | 24,076 |  | 1,799 |  | 25,875 |  |

| Charge for year | - |  | 458 |  | 1,120 |  | 1,578 |  |

| At 31 October 2025 | - |  | 24,534 |  | 2,919 |  | 27,453 |  |

| Net book value

| At 31 October 2025 | 2,485,000 |  | 1,832 |  | 1,379 |  | 2,488,211 |  |

| At 31 October 2024 | 2,485,000 |  | 2,290 |  | 1,130 |  | 2,488,420 |  |

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

| Freehold |  | Plant and |  | Computer |

| property |  | machinery |  | equipment |  | Totals

£ | £ | £ | £ |

| Valuation in 2021 | 1,306,809 |  | - |  | - |  | 1,306,809 |  |

| Cost | 1,178,191 |  | 26,366 |  | 4,298 |  | 1,208,855 |  |

2,485,000 |  | 26,366 |  | 4,298 |  | 2,515,664 |  |

5. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 2,725 |  | 4,225 |  |

| Other debtors | 2,203 |  | 1,947 |  |

4,928 |  | 6,172 |  |

| Amounts falling due after more than one year:

| Other debtors | 261,088 |  | 261,088 |  |

| Aggregate amounts | 266,016 |  | 267,260 |  |

FIMA ENTERPRISES LIMITED (REGISTERED NUMBER: 07411303)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 18,574 |  | 19,185 |  |

| Other creditors | 5,991 |  | 8,862 |  |

24,565 |  | 28,047 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans (see note 8) | 424,570 |  | 424,570 |  |

| Other creditors | 554,914 |  | 561,414 |  |

979,484 |  | 985,984 |  |

8. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | 424,570 |  | 424,570 |  |

| Other loans - 2-5 years | 554,914 |  | 561,414 |  |

979,484 |  | 985,984 |  |

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 329,991 |  | 327,557 |  |

| Deferred |

| tax |

£ |

| Balance at 1 November 2024 | 327,557 |  |

| Provided during year | 2,434 |  |

| Balance at 31 October 2025 | 329,991 |  |

FIMA ENTERPRISES LIMITED (REGISTERED NUMBER: 07411303)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 1,000 | Ordinary | £1 | 1,000 |  | 1,000 |  |

| 25 | A Ordinary | £1 | 25 |  | - |  |

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

| 25 | C Ordinary | £1 | 25 |  | - |  |

| 25 | D Ordinary | £1 | 25 |  | - |  |

1,100 |  | 1,000 |  |

| The following shares were issued during the year for cash at par :

| 25 A Ordinary shares of £1

| 25 B Ordinary shares of £1

| 25 C Ordinary shares of £1

| 25 D Ordinary shares of £1

11. | RESERVES

| Revaluation reserve

| The revaluation reserve comprise the balance of revaluations relating to the freehold property. This reserve is

| non-distributable.

| Retained earnings

| The retained earnings comprise the balance of profits accumulated over the life of the company. This reserve is

| distributable.