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POUNNAS LTD

Director's Report and Unaudited Financial Statements

for the financial year ended 30 September 2025

POUNNAS LTD

DIRECTOR AND OTHER INFORMATION

Director | Mr Charalampos Pounnas
Company Registration Number | 04070747
Registered Office | 284a Chase Road
| London
| N14 6HF
| United Kingdom
Accountants | POUNNAS LTD
| 284a Chase Road
| London
| N14 6HF
| United Kingdom

POUNNAS LTD

DIRECTOR'S REPORT

for the financial year ended 30 September 2025

The director presents their report and the unaudited financial statements for the financial year ended 30 September 2025.

Director

The director who served during the financial year is as follows:

Mr Charalampos Pounnas

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr Charalampos Pounnas

Director

21 May 2026

POUNNAS LTD

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

for the financial year ended 30 September 2025

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the director must not approve the financial statements unless they is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

- | select suitable accounting policies and apply them consistently;
- | make judgements and accounting estimates that are reasonable and prudent;
- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is 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. They is 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.

On behalf of the board

___________________________

Mr Charalampos Pounnas

Director

21 May 2026

POUNNAS LTD

PROFIT AND LOSS ACCOUNT

for the financial year ended 30 September 2025

|  | 2025 |  | 2024
| Notes | £ |  | £

Turnover |  | 27,250 |  | 26,181
Cost of sales |  | (960) |  | -
|  | ───────── |  | ─────────
Gross profit |  | 26,290 |  | 26,181
Administrative expenses |  | (25,087) |  | (22,569)
|  | ───────── |  | ─────────
Profit before taxation |  | 1,203 |  | 3,612
Tax on profit |  | (229) |  | (686)
|  | ───────── |  | ─────────
Profit for the financial year |  | 974 |  | 2,926
|  | ───────── |  | ─────────
Total comprehensive income |  | 974 |  | 2,926
|  | ═════════ |  | ═════════

POUNNAS LTD

Company Registration Number: 04070747

BALANCE SHEET

as at 30 September 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Current Assets

Debtors |  | 4 | 3,166 |  | 2,881
Cash and cash equivalents |  |  | 1,007 |  | 572
|  |  | ───────── |  | ─────────
|  |  | 4,173 |  | 3,453
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 5 | (931) |  | (2,144)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 3,242 |  | 1,309
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 3,242 |  | 1,309
Creditors:

amounts falling due after more than one year |  | 6 | (987) |  | (28)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 2,255 |  | 1,281
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 2 |  | 2
Retained earnings |  |  | 2,253 |  | 1,279
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 2,255 |  | 1,281
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 21 May 2026

________________________________ |  |  |  |  |
Mr Charalampos Pounnas |  |  |  |  |
Director |  |  |  |  |

POUNNAS LTD

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 September 2025

1. | General Information
| POUNNAS LTD is a company limited by shares incorporated and registered in England. The registered number of the company is 04070747. The registered office of the company is 284a Chase Road, London, N14 6HF, United Kingdom. Bookkeeping activities The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 30 September 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Borrowing costs
| Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 1, (2024 - 1).
|  | 2025 | 2024
|  | Number | Number
| Director | 1 | 1
|  | ═════════ | ═════════

4. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | 2,881 | 2,881
| Taxation (Note 7) | 285 | -
|  | ───────── | ─────────
|  | 3,166 | 2,881
|  | ═════════ | ═════════

5. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Bank loan | 931 | 1,972
| Taxation (Note 7) | - | 172
|  | ───────── | ─────────
|  | 931 | 2,144
|  | ═════════ | ═════════

6. | Creditors | 2025 | 2024
| Amounts falling due after more than one year | £ | £
| Director's loan accounts | 987 | 28
|  | ═════════ | ═════════

7. | Taxation | 2025 | 2024
|  | £ | £
| Debtors:
| Corporation tax | 285 | -
|  | ═════════ | ═════════
| Creditors:
| Corporation tax | - | 172
|  | ═════════ | ═════════