The Prime Energize Holding Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07800594 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

The Prime Energize Holding Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J A N Mira

SECRETARY:

Cornhill Services Limited

REGISTERED OFFICE:

Monomark House

27 Old Gloucester Street

London

WC1N 3AX

REGISTERED NUMBER:

07800594 (England and Wales)

ACCOUNTANTS:

ILS Fiduciaries (IOM) Limited

First Floor

Millennium House

Victoria Road

Douglas

Isle of Man

IM2 4RW

FIXED ASSETS

Tangible assets

4

102,913

108,329

Investments

5

215,483

165,483

318,396

273,812

CURRENT ASSETS

Debtors

6

9,302,231

9,383,741

Cash at bank

59,378

68,508

9,361,609

9,452,249

CREDITORS

Amounts falling due within one year

7

895,789

914,746

NET CURRENT ASSETS

8,465,820

8,537,503

TOTAL ASSETS LESS CURRENT LIABILITIES

8,784,216

8,811,315

CAPITAL AND RESERVES

Called up share capital

8

1,129

Retained earnings

9

8,783,087

8,810,186

SHAREHOLDERS' FUNDS

8,784,216

8,811,315

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 July 2026 and were signed by:

Mr J A N Mira - Director

1.	STATUTORY INFORMATION

The Prime Energize Holding Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 historical cost convention as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

5% on reducing balance

Foreign currencies

Assets and liabilities in foreign currencies, with the exception of share capital, are translated into Euros at the rates of exchange ruling at the Balance Sheet date. Share capital is translated at the historical rate. Transactions in foreign currencies are translated into Euros at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Fixed asset investments

Fixed asset investments are shown at their cost to the company, including all costs of acquisition, less any provision for impairment.

Financial instruments

The company only enters into basic financial transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, and loans from or to banks and related parties. Debt instruments that are payable or receivable within one year (typically loans, trade debtors and creditors) or that bear interest at a commercial rate and are payable or receivable after more than one year, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid. Basic financial instruments that are due after one year or financed at a rate of interest that is not at market rate should be measured at amortised cost. The amortised cost has not been calculated. This policy deviates from the requirements of Section 11 of FRS102, however under Section 1A of FRS102 the company is not required to apply section 11 unless it were to prevent the financial statements from giving a true and fair view of the financial position and profit and loss of the entity for the reporting period. The Directors have determined that the deviation from the standard will not materially affect the financial statements and therefore have opted not to calculate and disclose financial instruments at amortised cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

€

COST

At 1 November 2024

and 31 October 2025

140,000

DEPRECIATION

At 1 November 2024

31,671

Charge for year

5,416

At 31 October 2025

37,087

NET BOOK VALUE

At 31 October 2025

102,913

At 31 October 2024

108,329

At 31 October 2025 the company held the following motor vehicle:

Mercedes AMG-GT motor vehicle.

The vehicle is located in Portugal and as of the date of signature of these financial statements is in the process of being sold for €90,000.

5.	FIXED ASSET INVESTMENTS

Unquoted

investments

€

COST OR VALUATION

At 1 November 2024

165,483

Additions

50,000

At 31 October 2025

215,483

NET BOOK VALUE

At 31 October 2025

215,483

At 31 October 2024

165,483

At 31 October 2025 the company held the following investments:

1,000 shares in Etiderwish Unipessoal Lda, a company incorporated in Portugal, which represents 100% of the ordinary share capital.

142.117 USD 0.001 Class1- Series C Participating Shares in Dorae Inc., a company incorporated in the Cayman Islands.

50,000 shares in Prime III Rent A Car LDA, a company incorporated in Portugal, which represents 100% of the ordinary share capital.

50 shares in Pressco, Lda, a company incorporated in Portugal, which represents 5% of the ordinary share capital. The shares were purchased on 3 April 2025 at a cost of €50,000.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

€

Loan - Prime I Consult Unip

-

221,211

Beneficial owner loan

466,170

202

Prepayments

970

1,001

Other debtors

832,940

581,025

Loan - Sana Salutis

-

7,141

Loan - Justin Amorim

59,763

Loan - Frederico Mira

50,000

Loan - Etiderwish Unipessoal

381,188

377,947

Loan - Business and Solutions

128,873

123,335

Loan - SMM

5,960,637

6,770,637

Loan - Prime I Consulting SA

306,811

76,600

Loan - Prime II Energize LDA

28,000

Loan - The Prime VII - Real Es

461,879

Loan - The Prime XI Holding

625,000

9,302,231

9,383,741

The loans to The Prime I Consulting Unipessoal LDA, the Beneficial Owner, Justin Amorim, Frederico Mira, Etiderwish Unipessoal LDA, Business and Solutions (Formerly: The Prime IX Corporate), SMM - Sociedade Imobiliaria LDA, The Prime I Consulting S.A, Prime II Energize LDA, The Prime VII - Real Estate Unip. LDA and The Prime XI Holding Capital LDA are unsecured, interest free and repayable on demand.

Other debtors are made up of numerous loans with various companies under the same beneficial ownership and are unsecured, interest-free and without a specified repayment date. A full breakdown is listed in the related party note.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

€

Loan - The Prime XII Inv LDA

216,541

235,541

Loan - Sun House Consulting

3,700

Loan - The Prime IV-Tourism

669,390

Accruals

6,158

6,115

895,789

914,746

The loans from The Prime XII Investments LDA (Formerly Adquirsale), Sun House Consulting Business Unipessoal LDA and The Prime IV-Tourism Management LDA are unsecured, interest-free and without a specified repayment date.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

€

1,000

Ordinary

£1

1,129

9.

RESERVES

Retained

earnings

€

At 1 November 2024

8,810,186

Deficit for the year

(27,099

)

At 31 October 2025

8,783,087

10.	RELATED PARTY DISCLOSURES

SMM - Sociedade Imobiliaria LDA

Common control

2025

2024

€

Amount due from related party at the balance sheet date

5,960,637

6,770,637

Etiderwish Unipessoal LDA

Subsidiary

2025

2024

€

Amount due from related party at the balance sheet date

381,188

377,947

The Prime I Consulting S.A

Common control

2025

2024

€

Amount due from related party at the balance sheet date

76,600

Prime II Energize LDA

Common control

2025

2024

€

Amount due from related party at the balance sheet date

28,000

The Prime XI Holding Capital LDA

Common control

2025

2024

€

Amount due from related party at the balance sheet date

625,000

Frederico Miguel de Freitas Mira

Son of Director/Beneficial owner

2025

2024

€

Amount due from related party at the balance sheet date

50,000

The Prime XII Investments LDA

Common control

2025

2024

€

Amount due to related party at the balance sheet date

216,541

235,541

Other debtors

Common control

Name of related party

Amount receivable/(payable)

Silicon Gulf.com LLC

€69,712

Villa Magna Capital Limited

€48,954

ThePrimeXMonteVerde

€140,000

THE PRIME VII - Real Estate Uni

€53,615

The Prime V Beach Club LD

€50,000

ThePrimeIV-TourismManagementLDA - Lavipoint

(€17,536)

The Prime III Rent a Car

€346,878

Sun House Consulting

€2,800

Obsidian Property LLC

€8,893

Blue Garden LLC

€19,923

Prime XI Holding Capital Lda

€109,700

2025

2024

€

Amount due from related party at the balance sheet date

832,940

581,025

The Prime I Consulting Unipessoal LDA

Common control

2025

2024

€

Amount due from related party at the balance sheet date

230,211

221,211

The Prime VII - Real Estate Unip. Lda

Common control

2025

2024

€

Amount due from related party at the balance sheet date

461,879

11.	POST BALANCE SHEET EVENTS

The effect of events relating to the year ended 31 October 2025, which occurred before the date of approval of the financial statements by the director, have been included to the extent required to show a true and fair view of the state of affairs at 31 October 2025 and of the results of the year ended on that date.