LVG HOLDINGS LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 16080644

		30 November 2025
	Notes	€	€
FIXED ASSETS
Investments	4		418,300

			418,300
CURRENT ASSETS
Cash at bank and in hand		230,091

		230,091
Creditors: Amounts Falling Due Within One Year	5	(10,122 )

NET CURRENT ASSETS (LIABILITIES)			219,969

TOTAL ASSETS LESS CURRENT LIABILITIES			638,269

Creditors: Amounts Falling Due After More Than One Year	6		(8,433 )

NET ASSETS			629,836

CAPITAL AND RESERVES
Called up share capital	7		418,301
Profit and Loss Account			211,535

SHAREHOLDERS' FUNDS			629,836

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LVG HOLDINGS LIMITED

Balance Sheet (continued)

As At 30 November 2025

For the period ending 30 November 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.

On behalf of the board

Mr Luca Venturi

Director

01/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

LVG HOLDINGS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 16080644 . The registered office is Northern & Shell Building, 10 Lower Thames Street, London, EC3R 6AF.

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. 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.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Investments

	Subsidiaries
	€
Cost
As at 14 November 2024	-
Additions	418,300

As at 30 November 2025	418,300

Provision
As at 14 November 2024	-

As at 30 November 2025	-

Net Book Value
As at 30 November 2025	418,300

As at 14 November 2024	-

The company detains the following participations:

100% NINE DEGREES LIMITED, Hong Kong, Cina

5. Creditors: Amounts Falling Due Within One Year

	30 November 2025
	€
Trade creditors	1
Other creditors	8,480
Taxation and social security	1,641

	10,122

6. Creditors: Amounts Falling Due After More Than One Year

	30 November 2025
	€
Other loans	8,433

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LVG HOLDINGS LIMITED

Notes to the Financial Statements (continued)

For the Period 14 November 2024 to 30 November 2025

7. Share Capital

	30 November 2025
	€
Allotted, Called up and fully paid	418,301

On 12 November 2025, the Company allotted 369,547 ordinary shares of £1 each. The shares were issued as non-cash consideration in exchange for an equal number of shares in Nine Degrees Limited.

The Company's share capital is denominated in GBP and has been translated into EUR for presentation purposes in these financial statements.

As at 30 November 2025, the Company's issued share capital comprised 369,547 ordinary shares of £1 each.

8. Dividends

Investment Income

During the year, the Company received dividend income of EUR 250,000 from its equity investment in NINE DEGREES LIMITED.

The dividend was recognised as income in the period in which the Company's right to receive the dividend was established.

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