Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors' report period ended 31 December 2025

The directors present their report with the financial statements of the company for the period ended 31 December 2025

Directors

The director shown below has held office during the whole of the period from
10 December 2024 to 31 December 2025

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
30 March 2026

And signed on behalf of the board by:
Name: Dr Pavlos Stavrakakis
Status: Director

Balance sheet

As at 31 December 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover Turnover represents rental income receivable and proceeds from the sale of properties, excluding value added tax and trade discounts. Rental income is recognised over the period of the tenancy agreement. Revenue from the sale of properties is recognised when the significant risks and rewards of ownership have transferred to the buyer.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of each asset, less its estimated residual value, over its expected useful life, as follows: Fixtures and fittings – 10% per annum on a reducing balance basis Office equipment – 10% per annum on a reducing balance basis Motor vehicles – 10% per annum on a reducing balance basis Investment properties are not depreciated but are measured at fair value at each reporting date, with changes in fair value recognised in profit or loss.

  Intangible fixed assets amortisation policy

  Intangible Fixed Assets and Amortisation Intangible fixed assets are stated at cost less accumulated amortisation and accumulated impairment losses. Amortisation is provided at rates calculated to write off the cost of the assets, less their estimated residual value, over their expected useful economic lives. There were no intangibles during the period.

  Valuation information and policy

  nvestment properties are included at fair value at the balance sheet date. The valuation has been determined by the directors, having regard to comparable market evidence and market conditions existing at the reporting date. Any surplus or deficit arising from changes in fair value is recognised in the profit and loss account for the period.

  Other accounting policies

  Investment Properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are measured at fair value at each reporting date, with changes in fair value recognised in profit or loss. Cash and Cash Equivalents Cash and cash equivalents comprise cash at bank and in hand and short-term deposits with an original maturity of three months or less. Financial Instruments The company has elected to apply the provisions of Section 11 and Section 12 of FRS 102 in full in respect of financial instruments. Financial assets and liabilities are recognised when the company becomes party to the contractual provisions of the instrument and are initially measured at transaction price. Debtors Short-term debtors are measured at transaction price, less any impairment. Creditors Short-term creditors are measured at the transaction price. Taxation Taxation for the period comprises current and deferred tax. Tax is recognised in the profit and loss account. Current tax is the amount of income tax payable in respect of the taxable profit for the current period. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Going Concern The financial statements have been prepared on the going concern basis as the directors believe that the company has adequate resources to continue in operational existence for the foreseeable future.

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	13 months to 31 December 2025
  Average number of employees during the period	0