Statement of Financial Position

As at 31 October 2025

2025

2024

£

Fixed assets

1,304

Current assets

77,992

39,216

Creditors amounts falling due within one year

(653)

Net current assets (liabilities)

77,339

38,563

Total assets less current liabilities

78,643

39,867

Accruals and deferred income

(1,303)

-

Net assets (liabilities)

77,340

39,867

Capital and reserves

77,340

39,867

Notes to the Financial Statements

1. Employees

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

2. Additional disclosures

1. Accounting Policies

Basis of preparation The financial statements have been prepared under the historical cost convention and in accordance with FRS 105.

Foreign Currency Translation

Balances have been converted into GBP using the closing exchange rates as of 31 October 2025: 1 EUR = 0.86745 GBP, 1 PLN = 0.20394 GBP, 1 UAH = 0.01777 GBP. All net foreign exchange translation gains or losses are recognized within the Income Statement under bank charges and exchange differences.

2. Investments

The company holds a 9.67% equity interest in Technik Logisztik KFT (Hungary) and S Plusz K Technik KFT (Hungary). The total historical value is £1,304. As of 31 October 2025, the capital contribution amounting to EUR 1,544 (£1,339.34) remains unpaid and is included within "Creditors: amounts falling due within one year"

3. Income Tax

Dividend income of EUR 48,350 (£41,941) is exempt from UK Corporation Tax under Part 9A, CTA 2009.

4. Off-Balance Sheet Arrangements

The company has no off-balance sheet arrangements as defined under the micro-entities reporting regime.

The company is a private company limited by shares and registered in England and Wales. It 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 financial statements.

These financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the Board of Directors on 22 July 2026 and are signed on its behalf by:

Rudniev, Roman

Director

Company registration number 15225269

Registered office	The Bristol Office 2nd Floor, 5 High Street
	Westbury-On-Trym
	Bristol
	BS9 3BY

Company Information

Statement of Financial Position

Notes to the Financial Statements

1. Employees

2. Additional disclosures