TEMPESTAS TCU29 BOND LIMITED

TEMPESTAS TCU29 BOND LIMITED
Contents Page
For the year ended 30 June 2025

Company Information	1
Directors' Report	2
Accountants' Report	3
Income Statement	4
Statement of Financial Position	5
Statement of Changes in Equity	6
Notes to the Financial Statements	7

TEMPESTAS TCU29 BOND LIMITED
Company Information
For the year ended 30 June 2025

Directors	Andrew Paul James Dominic Rupert Holmes
Registered Number	13478108
Registered Office	3RD FLOOR ONE ARLINGTON SQUARE DOWNSHIRE WAY BRACKNELL RG12 1WA
Accountants	M & A Accountants and Safe Secure Tax Specialists Ltd Unit 3, Bugbrooke Fields Business Park Bugbrooke Road Kislingbury Northamptonshire NN7 4UF

1

TEMPESTAS TCU29 BOND LIMITED
Directors' Report
For the year ended 30 June 2025

Director's report and financial statements

The directors present his annual report and the financial statements for the year ended 30 June 2025.

Principal activities

Principal activity of the company during the financial year was the issuance of a secured bond and the holding of the underlying commodity assets pledged as security for bondholders.

Directors

The directors who served the company throughout the year were as follows:

Andrew Paul

James Dominic Rupert Holmes

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
Andrew Paul
Director

Date approved: 30 May 2026

2

TEMPESTAS TCU29 BOND LIMITED Accountants' Report For the year ended 30 June 2025
Accountants report You consider that the company is exempt from an audit for the year ended 30 June 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... M & A Accountants and Safe Secure Tax Specialists Ltd Unit 3, Bugbrooke Fields Business Park Bugbrooke Road Kislingbury Northamptonshire NN7 4UF 30 May 2026 3

TEMPESTAS TCU29 BOND LIMITED
Accountants' Report
For the year ended 30 June 2025

Accountants report
You consider that the company is exempt from an audit for the year ended 30 June 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

....................................................

M & A Accountants and Safe Secure Tax Specialists Ltd
Unit 3, Bugbrooke Fields Business Park
Bugbrooke Road
Kislingbury
Northamptonshire
NN7 4UF
30 May 2026

3

TEMPESTAS TCU29 BOND LIMITED
Income Statement
For the year ended 30 June 2025

	2025 €	2024 €
Administrative expenses	(25,139)	0
Operating profit/(loss)	(25,139)	0
Profit/(Loss) on ordinary activities before taxation	(25,139)	0
Tax on profit on ordinary activities	0	0
Profit/(Loss) for the financial year	(25,139)	0

4

TEMPESTAS TCU29 BOND LIMITED
Statement of Financial Position
As at 30 June 2025

	Notes	2025 €	2024 €
Fixed assets
Investments	3	150,000,000	150,000,000
		150,000,000	150,000,000
Current assets
Creditors: amount falling due within one year	4	(25,139)	0
Net current assets		(25,139)	0

Total assets less current liabilities		149,974,861	150,000,000
Creditors: amount falling due after more than one year	5	(150,000,000)	(150,000,000)
Net assets		(25,139)	0

Capital and reserves
Profit and loss account		(25,139)	0
Shareholders' funds		(25,139)	0

For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 30 May 2026 and were signed on its behalf by:

-------------------------------
Andrew Paul
Director

5

TEMPESTAS TCU29 BOND LIMITED
Statement of Changes in Equity
For the year ended 30 June 2025

	Retained Earnings	Total
	€	€
Total comprehensive income for the year	-	-
Total investments by and distributions to owners	-	-
At 30 June 2024		-
At 01 July 2024		-
Profit/(Loss) for the year	(25,139)	(25,139)
Total comprehensive income for the year	(25,139)	(25,139)
Total investments by and distributions to owners	-	-
At 30 June 2025	(25,139)	(25,139)

6

TEMPESTAS TCU29 BOND LIMITED
Notes to the Financial Statements
For the year ended 30 June 2025

General Information

TEMPESTAS TCU29 BOND LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13478108, registration address 3RD FLOOR ONE ARLINGTON SQUARE, DOWNSHIRE WAY, BRACKNELL, RG12 1WA.

The presentation currency is Euro.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in Euro which is the functional currency of the company. Transactions in currencies other than the functional currency are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period; all differences are taken to the profit and loss account

Going concern basis

The directors believe that the company is experiencing good levels of growth, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

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. 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.

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Fixed asset investments comprise a commodity holding of physical copper held as security for the company's debt securities issued. The commodity holding is carried at cost less any impairment. No depreciation is provided in respect of the commodity holding.

2.

Average number of employees

Employees		Current €		2023/24 €
The average monthly number of employees (including directors) during the year was:		-		-

Average number of employees during the year was 0 (2024 : 0).

3.

Investments

Cost	Other investments other than loans	Total
	€	€
At 01 July 2024	150,000,000	150,000,000
Additions	-	-
Disposals	-	-
At 30 June 2025	150,000,000	150,000,000

4.

Creditors: amount falling due within one year

	2025 €		2024 €
Amounts Owed to Group Undertakings	25,139		0
	25,139		0

5.

Creditors: amount falling due after more than one year

	2025 €		2024 €
Amounts Owed to Group Undertakings	150,000,000		150,000,000
	150,000,000		150,000,000

6.

Share Capital

Authorised
100 Class A shares of €1.00 each

Allotted, called up and fully paid	2025 €		2024 €
100 Class A shares of €1.00 each	100		100
	100		100

7

Reports Dated : 30/05/2026	Registered Number: 13478108
England and Wales
TEMPESTAS TCU29 BOND LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 July 2024 End date: 30 June 2025