Nomad Infrastructure Ltd

	Page
Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Financial Statements	4—6

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Accountants' Report

For the Period 4 September 2024 to 31 December 2025

Accountants' Report

Report to the director on the preparation of the unaudited statutory accounts of Nomad Infrastructure Ltd for the period 4 September 2024 to 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Nomad Infrastructure Ltd which comprise the Profit and Loss Account, the 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Nomad Infrastructure Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Nomad Infrastructure Ltd and state those matters that we have agreed to state to the director of Nomad Infrastructure Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nomad Infrastructure Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Nomad Infrastructure Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Nomad Infrastructure Ltd . You consider that Nomad Infrastructure Ltd 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 accounts of Nomad Infrastructure Ltd . 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 financial statements.

28 May 2026

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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Nomad Infrastructure Ltd

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: SC821711

		31 December 2025
	Notes	£	£
CURRENT ASSETS
Debtors	4	532,458
Cash at bank and in hand		20,838

		553,296
Creditors: Amounts Falling Due Within One Year	5	(639,310 )

NET CURRENT ASSETS (LIABILITIES)			(86,014 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(86,014 )

NET LIABILITIES			(86,014 )

CAPITAL AND RESERVES
Called up share capital			1,000
Profit and Loss Account			(87,014 )

SHAREHOLDERS' FUNDS			(86,014)

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

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

The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 28 May 2026 and were signed on its behalf by:

Mr D Pickering

Director

The notes on pages 4 to 6 form part of these financial statements.

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Nomad Infrastructure Ltd

Notes to the Financial Statements

For the Period 4 September 2024 to 31 December 2025

Notes to the Financial Statements

1. General Information

Nomad Infrastructure Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC821711 . The registered office is 5 South Charlotte Street, Edinburgh, EH2 4AN.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis on the confirmation from the director that the company will continue to trade for a period of no less than 12 months from the date of this report.

The directors acknowledges the negative balance sheet position and have given assurance that they will continue to support the company in order for it to meet it's obligations as they fall due by making funds available and ensuring that loans from associates are not called on for repayment until the company is in such a position to be able to make repayments.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

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Nomad Infrastructure Ltd

Notes to the Financial Statements (continued)

For the Period 4 September 2024 to 31 December 2025

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Debtors

	31 December 2025
	£
Due within one year
Trade debtors	523,147
Prepayments and accrued income	2,634
Other debtors	6,677

	532,458

5. Creditors: Amounts Falling Due Within One Year

	31 December 2025
	£
Trade creditors	77,422
VAT	16,787
Director's loan account	545,101

	639,310

6. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans from directors:

2025 - £545,101

The above loan is interest free and has no fixed repayment terms.

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Nomad Infrastructure Ltd

Notes to the Financial Statements (continued)

For the Period 4 September 2024 to 31 December 2025

7. Related Party Transactions

Nomad Infrastructure Ltd is a member of EHG LLP and received the value of £398,518 from them during the year through sales.

Nomad Infrastructure LLC (a US operating company and Indiana Limited Liability Company taxed as a partnership) is a related party in which a director of the Company has a significant interest. Nomad Holdings Company, Inc. (an Indiana

S-Corporation) also holds an interest in Nomad Infrastructure LLC.

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Director	Mr D Pickering

Secretary	Mr B Giffin

Company Number	SC821711

Registered Office	5 South Charlotte Street
	Edinburgh
	EH2 4AN

Accountants	Nuvo Scotland Limited
	Bankhead Drive
	City South Office Park
	Portlethen
	Aberdeen
	AB12 4XX