MEMPHIS ENERGY INVESTMENTS LIMITED


Directors	Sarah Diab
	Ibrahim Abdelfattah Mohamed Metawie
	Ahmed Ali Hassan Ali Zahran


Company Secretary	Broughton Secretaries Limited


Registered Address	2 Elystan Street
	Flat 1
	London
	SW3 3NS


Registered Number	14917980 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		38,825		47,776
			38,825		47,776
Current assets
Debtors		23,729		50,656
Cash at bank and on hand		40		2,093
		23,769		52,749
Creditors amounts falling due within one year	4	(40,329)		(40,197)
Net current assets (liabilities)			(16,560)		12,552
Total assets less current liabilities			22,265		60,328
Net assets			22,265		60,328
Capital and reserves
Called up share capital			1,000		1,000
Revaluation reserve			-		3,173
Profit and loss account			21,265		56,155
Shareholders' funds			22,265		60,328

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 6 July 2026, and are signed on its behalf by:

Ahmed Ali Hassan Ali Zahran
Director
Registered Company No. 14917980

MEMPHIS ENERGY INVESTMENTS LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland,” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.

	Functional and presentation currency
	The company’s financial statements are presented in sterling.

	Going concern
	In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future, which is at least 12 months from the date that the financial statements are authorised for issue. The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.

Going concern

In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future, which is at least 12 months from the date that the financial statements are authorised for issue.

The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.

	Turnover policy
	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.

	Foreign currency translation
	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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

	Current taxation
	Taxation for the period comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Current taxation

Taxation for the period comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

	Investments
	Investments in subsidiaries are recognised at cost.

	Financial instruments
	Unlisted investments whose market values can be reliably determined are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the statement of comprehensive income. If a reliable estimate of fair value is no longer available for an asset measured at fair value, such investments are stated at historical cost less impairment until a reliable measure of fair value becomes available.

Financial instruments

Unlisted investments whose market values can be reliably determined are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the statement of comprehensive income. If a reliable estimate of fair value is no longer available for an asset measured
at fair value, such investments are stated at historical cost less impairment until a reliable measure of fair value becomes available.

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
At 01 January 25	47,776	47,776
Disposals	(8,951)	(8,951)
At 31 December 25	38,825	38,825
Net book value
At 31 December 25	38,825	38,825
At 31 December 24	47,776	47,776

	Notes
	¹Other investments other than loans

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	-	20,947
Other creditors	38,763	16,250
Accrued liabilities and deferred income	1,566	3,000
Total	40,329	40,197

5.	Contingent liabilities
	There were no financial guarantees or commitments, either ongoing or entered into during the period.

6.	Directors advances, credits and guarantees
	As at 31 December 2025, the company owed £15,981 to the directors.

7.	Off-balance sheet arrangements
	The company had no off-balance sheet arrangements at year-end or at any stage during the period.

8.	Related party transactions
	As at 31 December 2025, an outstanding loan balance of £16,389 was owed to the Company by its subsidiary, Memphis Energy Partners (Cyprus) Limited. In addition, a loan of £995 was owed to the Company by its parent company, Taziri Ltd, while the Company owed £22,782 to Karmsolar, a group entity.