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REGISTERED NUMBER: 04493286

| NIETOS LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 28TH FEBRUARY 2026 |

| NIETOS LIMITED (REGISTERED NUMBER: 04493286) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| NIETOS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 28TH FEBRUARY 2026

| DIRECTORS: | L J Beese

| Mr J R P Beese

| SECRETARY: | Mr J R P Beese

| REGISTERED OFFICE: | 2 Wharton Street

| Cardiff

| CF10 1AG

| REGISTERED NUMBER: | 04493286

| ACCOUNTANTS: | Carston ETL

| Tudor House

| 16 Cathedral Road

| Cardiff

| CF11 9LJ

| NIETOS LIMITED (REGISTERED NUMBER: 04493286) |

BALANCE SHEET

28TH FEBRUARY 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 4 |  | 4 |  |

4 |  | 4 |  |

CURRENT ASSETS

Stocks | 62,055 |  | 40,226 |  |

Cash at bank and in hand | 121,013 |  | 77,989 |  |

183,068 |  | 118,215 |  |

CREDITORS

Amounts falling due within one year | 6 | 116,058 |  | 120,882 |  |

NET CURRENT ASSETS/(LIABILITIES) | 67,010 |  | (2,667 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 67,014 |  | (2,663 | ) |

CAPITAL AND RESERVES

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

Retained earnings | 66,014 |  | (3,663 | ) |

67,014 |  | (2,663 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2026 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 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 22nd April 2026 and were signed on its behalf by:

Mr J R P Beese - Director

| NIETOS LIMITED (REGISTERED NUMBER: 04493286) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2026

1. | STATUTORY INFORMATION

| Nietos Limited is a private company, limited by shares, registered registered in England & 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.

| Turnover

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of ten years.

| Tangible fixed assets

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

| Plant and machinery | - | 25% straight line on cost

| Fixtures and fittings | - | 15% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1st March 2025

| and 28th February 2026 | 150,000 |  |

| AMORTISATION

| At 1st March 2025

| and 28th February 2026 | 150,000 |  |

| NET BOOK VALUE

| At 28th February 2026 | - |  |

| At 28th February 2025 | - |  |

| NIETOS LIMITED (REGISTERED NUMBER: 04493286) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28TH FEBRUARY 2026

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |

| machinery |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1st March 2025

| and 28th February 2026 | 7,313 |  | 10,503 |  | 17,816 |  |

| DEPRECIATION

| At 1st March 2025

| and 28th February 2026 | 7,310 |  | 10,502 |  | 17,812 |  |

| NET BOOK VALUE

| At 28th February 2026 | 3 |  | 1 |  | 4 |  |

| At 28th February 2025 | 3 |  | 1 |  | 4 |  |

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

2026 | 2025 |

£ | £ |

| Trade creditors | 18,469 |  | 19,423 |  |

| Taxation and social security | 18,986 |  | 8,238 |  |

| Other creditors | 78,603 |  | 93,221 |  |

116,058 |  | 120,882 |  |