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COMPANY REGISTRATION NUMBER: 08370673

VIEWPOINT MANAGEMENT CONSULTING SERVICES LIMITED

Unaudited Financial Statements

31 December 2025

VIEWPOINT MANAGEMENT CONSULTING SERVICES LIMITED

Financial Statements

Year ended 31 December 2025

Contents | Page

Directors' report | 1

Income statement | 2

Statement of financial position | 3

Statement of changes in equity | 4

Notes to the financial statements | 5

VIEWPOINT MANAGEMENT CONSULTING SERVICES LIMITED

Directors' Report

Year ended 31 December 2025
The directors present their report and the unaudited financial statements of the company for the year ended 31 December 2025 .
Principal activities
The principal activities of the company during the year were holding of investments and provision of consulting services.
Directors
The directors who served the company during the year were as follows:

Mr. Georgios Aravanis |
Fiduci-Corp Directors Limited |

Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 5 August 2026 and signed on behalf of the board by:

Mr. Georgios Aravanis | Fiduci-Corp Directors Limited
Director | Director

Fiduci-Corp (UK) Services Ltd |
Company Secretary |

VIEWPOINT MANAGEMENT CONSULTING SERVICES LIMITED

Income Statement

Year ended 31 December 2025

| 2025 | 2024
Note | € | €
Turnover | 85,800 | 85,800

| -------- | --------
Gross profit | 85,800 | 85,800

Administrative expenses | ( 13,742) | ( 12,379)
| -------- | --------
Operating profit | 72,058 | 73,421

Other interest receivable and similar income | 176 | –
| -------- | --------
Profit before taxation | 72,234 | 73,421

Tax on profit | ( 15,347) | ( 15,440)
| -------- | --------
Profit for the financial year | 56,887 | 57,981
| -------- | --------

All the activities of the company are from continuing operations.
The company has no other recognised items of income and expenses other than the results for the year as set out above.

VIEWPOINT MANAGEMENT CONSULTING SERVICES LIMITED

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | € | € | €

Current assets

Debtors | 4 | 18,592 |  | 18,453
Cash at bank and in hand | 26,868 |  | 17,888
| -------- |  | --------
| 45,460 |  | 36,341

Creditors: amounts falling due within one year | 5 | 19,240 |  | 19,008
| -------- |  | --------
Net current assets |  | 26,220 | 17,333
|  | -------- | --------
Total assets less current liabilities |  | 26,220 | 17,333
|  | -------- | --------
Net assets |  | 26,220 | 17,333
|  | -------- | --------

Capital and reserves

Called up share capital | 6 |  | 3,000 | 3,000
Profit and loss account | 7 |  | 23,220 | 14,333
|  | -------- | --------
Shareholders funds |  | 26,220 | 17,333
|  | -------- | --------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- 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 were approved by the board of directors and authorised for issue on 5 August 2026 , and are signed on behalf of the board by:

Mr. Georgios Aravanis | Fiduci-Corp Directors Limited
Director | Director

Company registration number: 08370673

VIEWPOINT MANAGEMENT CONSULTING SERVICES LIMITED

Statement of Changes in Equity

Year ended 31 December 2025

| Called up share capital | Profit and loss account | Total
| € | € | €
At 1 January 2024 | 3,000 | 21,352 | 24,352
Profit for the year |  | 57,981 | 57,981
| ------- | -------- | --------
Total comprehensive income for the year | – | 57,981 | 57,981
Dividends paid and payable | – | ( 65,000) | ( 65,000)
| ------- | -------- | --------
Total investments by and distributions to owners | – | ( 65,000) | ( 65,000)
At 31 December 2024 | 3,000 | 14,333 | 17,333
Profit for the year |  | 56,887 | 56,887
| ------- | -------- | --------
Total comprehensive income for the year | – | 56,887 | 56,887
Dividends paid and payable | – | ( 48,000) | ( 48,000)
| ---- | -------- | --------
Total investments by and distributions to owners | – | ( 48,000) | ( 48,000)
| ------- | -------- | --------
At 31 December 2025 | 3,000 | 23,220 | 26,220
| ------- | -------- | --------

VIEWPOINT MANAGEMENT CONSULTING SERVICES LIMITED

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Speen House, Porter Street, London, W1U 6AJ, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in euro, which is the functional currency of the entity.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (b) No cash flow statement has been presented for the company.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Debtors

| 2025 | 2024
| € | €
Trade debtors | 14,300 | 14,300
Prepayments and accrued income | 4,223 | 4,100
Other debtors | 69 | 53
| -------- | --------
| 18,592 | 18,453
| -------- | --------

5. Creditors: amounts falling due within one year

| 2025 | 2024
| € | €
Trade creditors | 935 | 637
Accruals and deferred income | 1,089 | 1,013
Corporation tax | 15,298 | 15,440
Shareholder account - credit balance | 1,918 | 1,918
| -------- | --------
| 19,240 | 19,008
| -------- | --------

6. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | € | No. | €
Ordinary shares of € 1 each | 3,000 | 3,000 | 3,000 | 3,000
| ------- | ------- | ------- | -------

7. Reserves
Profit and loss account - This reserve records retained earnings and accumulated losses.
8. Related party transactions
The company was under the control of Mr Georgios Aravanis throughout the current and previous year. Mr Georgios Aravanis is the managing director and is the sole shareholder.