Statement of Financial Position

As at 31 October 2025

2025

2024

£

Fixed assets

8,764

Current assets

468,986

272,855

Creditors amounts falling due within one year

11,667

-

Net current assets (liabilities)

480,653

272,855

Total assets less current liabilities

489,417

281,619

Accruals and deferred income

(1,565)

(681)

Net assets (liabilities)

487,852

280,938

Capital and reserves

487,852

280,938

Notes to the Financial Statements

1. Employees

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

2. Additional disclosures

Foreign Currency Translation
The functional and presentational currency of the company is Sterling (GBP). Foreign currency transactions and balances (EUR, PLN, UAH) have been converted into GBP using the closing exchange rates as of 31 October 2025

Investments and Financial Commitments

The company holds a 65% equity interest in Technik Logisztik KFT (Hungary) and S Plusz K Technik KFT (Hungary). The total historical value of these investments is £8,764.
Income Tax and Tax Exempt Distributions
During the financial year 2025, the company received dividend income from its subsidiary in Hungary in the amount of EUR 325,000 (£281,921.25). Under the provisions of the UK Corporation Tax Act 2009, Part 9A, these distributions qualify as exempt from UK Corporation Tax.
Employees
The average number of persons employed by the company (including the director) during the year was 0 (2024: 0)
Off-Balance Sheet Arrangements
The company has no off-balance sheet arrangements as defined under the micro-entities reporting regime.
Advances and Credits Granted to Directors (Director's Loan Account)
As of 31 October 2025, the company had granted an advance/loan to the director, Svitlana Serebrenykova

Opening Balance (1 November 2024): £0

Amount advanced during the year: £11,667

Amount repaid during the year: £0

Closing Balance (31 October 2025): £11,667

This advance is unsecured, interest-free, and repayable on demand.

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 27 July 2026 and are signed on its behalf by:

Serebrenykova, Svitlana

Director

Company registration number 15224883

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