Foreign Investments Management Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 05237096

		2025		2024
	Notes	€	€	€	€
FIXED ASSETS
Investments	4		750,000		750,000

			750,000		750,000
CURRENT ASSETS
Debtors	5	-		15,000
Cash at bank and in hand		8,820		81,605

		8,820		96,605
NET CURRENT ASSETS (LIABILITIES)			8,820		96,605

TOTAL ASSETS LESS CURRENT LIABILITIES			758,820		846,605

NET ASSETS			758,820		846,605

CAPITAL AND RESERVES
Called up share capital	6		14,807		14,807
Share premium account			74,023		74,023
Profit and Loss Account			669,990		757,775

SHAREHOLDERS' FUNDS			758,820		846,605

For the year 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 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 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.

On behalf of the board

A Radomski

Director

24 April 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Foreign Investments Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05237096 . The registered office is C/O London Accountants , Hurlingham Studios, Ranelagh Gardens, London, SW6 3PA.

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.

The financial statements are prepared in euro, which is functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest euro.

2.2. Turnover

Revenue from investment is received as dividend net of any taxes.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

25% on cost

2.4. Foreign Currencies

Transactions in currencies other than euros are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gain and losses arising on translation in the period are included in statement of comprehensive income.

2.5. Investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognsed immediately in profit or loss.

2.6. Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Investments

	Unlisted
	€
Cost or Valuation
As at 1 January 2025	750,000

As at 31 December 2025	750,000

Provision
As at 1 January 2025	-

As at 31 December 2025	-

...CONTINUED

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Foreign Investments Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025	750,000

As at 1 January 2025	750,000

The company's investments at the Balance Sheet date in the share capital of companies including the following:

Gestion Mediterranea 2004, S.L

Registered office: Spain

Nature of business: Audio Visual and Other Business Activities

Class of shares: Ordinary 99.99%

5. Debtors

	2025	2024
	€	€
Due within one year
Other debtors-Skarlatos Ioannis	-	15,000

6. Share Capital

	2025	2024
	€	€
Allotted, Called up and fully paid	14,807	14,807

Ordinary share capital issued and fully paid 10,000 of £1.00 each

7. Dividends

	2025	2024
	€	€
On equity shares:
Final dividend paid	730,018	850,000

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