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| Emirates Financial Group Limited
| Unaudited
| Directors' report and financial statements
| For the year ended 31 December 2025
| Registered number: 13134275
Emirates Financial Group Limited
Company Information
Directors | Aida Escribano Ramallo
| Isabela Herrera
| Jose Francisco Herrera
| Julio Cesar Herrera
| Sandeep Singh Jaswal
Company secretary | Isa Sahal Roble
Registered number | 13134275
Registered office | Level 28, 52 Lime Street
| London
| EC3M 7AF
Accountants | Buzzacott Audit LLP
| Chartered Accountants
| 130 Wood Street
| London
| EC2V 6DL
Emirates Financial Group Limited
Contents
| Page
Directors' report | 1
Accountant's report | 2
Statement of comprehensive income | 3
Statement of financial position | 4
Statement of changes in equity | 5 - 6
Notes to the financial statements | 7 - 10
Emirates Financial Group Limited
Directors' report For the year ended 31 December 2025 The directors present their report and the financial statements for the year ended 31 December 2025.
Results
The loss for the year, after taxation, amounted to £558,918 (2024 - loss £196,306).
Small companies note
In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006. This report was approved by the board on 12 August 2026 and signed on its behalf by:
Isabela Herrera Director
Page 1
Emirates Financial Group Limited
Chartered accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of Emirates Financial Group Limited for the year ended 31 December 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Emirates Financial Group Limited ('the company') for the year ended 31 December 2025 which comprise the Statement of comprehensive income, the Statement of financial position, the Statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation. This report is made solely to the Board of directors of the company, as a body, in accordance with the terms of our engagement letter dated 22 August 2025. Our work has been undertaken solely to prepare for your approval the financial statements of the company and state those matters that we have agreed to state to the Board of directors of the company, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that the company has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of the company. You consider that the company is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of the company. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. Buzzacott Audit LLP Chartered Accountants 130 Wood Street London EC2V 6DL 12 August 2026 Page 2
Emirates Financial Group Limited
Statement of comprehensive income For the year ended 31 December 2025
| 2025 | As restated 2024
| £ | £
Administrative expenses | (558,918) | (196,306)
Operating loss | (558,918) | (196,306)
Loss for the financial year | (558,918) | (196,306)
There was no other comprehensive income for 2025 or 2024
The notes on pages 7 to 10 form part of these financial statements.
Page 3
Emirates Financial Group Limited - Registered number:13134275
Statement of financial position As at 31 December 2025
|  | 2025 |  | As restated 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets |  |  | 2,391 |  | -
Investments | 4 |  | 13,050,770 |  | 9,631,665
|  |  | 13,053,161 |  | 9,631,665
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 82,577 |  | 82,371 |
Cash at bank and in hand | 6 | 63,516 |  | 42,985 |
|  | 146,093 |  | 125,356 |
Creditors: amounts falling due within one year | 7 | (3,385,208) |  | (1,835,581) |
Net current liabilities |  |  | (3,239,115) |  | (1,710,225)
Total assets less current liabilities |  |  | 9,814,046 |  | 7,921,440
Net assets |  |  | 9,814,046 |  | 7,921,440
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10,913,541 |  | 8,462,017
Profit and loss account |  |  | (1,099,495) |  | (540,577)
|  |  | 9,814,046 |  | 7,921,440
The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements were approved and authorised for issue by the board on 12 August 2026 and were signed on its behalf by:
Isabela Herrera
Director
The notes on pages 7 to 10 form part of these financial statements. Page 4
Emirates Financial Group Limited
Statement of changes in equity For the year ended 31 December 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 January 2025 | 8,462,017 | (540,577) | 7,921,440
Comprehensive income for the year |  |  |
Loss for the year | - | (558,918) | (558,918)
Total comprehensive income for the year | - | (558,918) | (558,918)
Contributions by and distributions to owners |  |  |
Shares issued during the year | 2,451,524 | - | 2,451,524
Total transactions with owners | 2,451,524 | - | 2,451,524
At 31 December 2025 | 10,913,541 | (1,099,495) | 9,814,046
| The notes on pages 7 to 10 form part of these financial statements.
Page 5
Emirates Financial Group Limited
Statement of changes in equity For the year ended 31 December 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 January 2024 | 5,441,144 | (344,271) | 5,096,873
Comprehensive income for the year |  |  |
Loss for the year | - | (196,306) | (196,306)
Total comprehensive income for the year | - | (196,306) | (196,306)
Contributions by and distributions to owners |  |  |
Shares issued during the year | 3,020,873 | - | 3,020,873
Total transactions with owners | 3,020,873 | - | 3,020,873
At 31 December 2024 | 8,462,017 | (540,577) | 7,921,440
| The notes on pages 7 to 10 form part of these financial statements.
Page 6
Emirates Financial Group Limited
Notes to the financial statements For the year ended 31 December 2025
1. | General information
Emirates Financial Group Limited is a private company limited by shares. It was incorporated in England and Wales with registration number 13134275. The registered office address and principal place of business of the company is Level 28, 52 Lime Street, London, England, EC3M 7AF. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland and the requirements and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Going concern
After reviewing the forecasts and projections the directors have reasonable expectations that the company has adequate resources to continue in operational existence for the foreseeable future. The directors therefore consider it appropriate to adopt the going concern basis of accounting in preparing the financial statements
| 2.3 | Functional and presentation currency
Functional and presentation currenc y The company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end, foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. All foreign exchange gains and losses are presented in profit or loss within 'administrative expenses'.
| 2.4 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Page 7
Emirates Financial Group Limited
Notes to the financial statements For the year ended 31 December 2025 2.Accounting policies (continued)
| 2.5 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Intangible assets
|  | Computer software
|  | £
| Cost |
| Additions | 2,391
| At 31 December 2025 | 2,391
| Net book value |
| At 31 December 2025 | 2,391
| At 31 December 2024 | -
Page 8
Emirates Financial Group Limited
Notes to the financial statements For the year ended 31 December 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2025 | 9,631,665
| Additions | 3,419,105
| At 31 December 2025 | 13,050,770
| Subsidiary undertaking
| The following was a subsidiary undertaking of the company:
| Name | Registered office | Class of shares | Holding
| ESG Captial Limited | Unit 1011, Level 10, Index Tower, DIFC, PO Box 507028, Dubai U.A.E. | Ordinary | 100%
| The aggregate of the share capital and reserves as at 31 December 2025 and the profit or loss for the year ended on that date for the subsidiary undertaking was as follows:
| Name
5. | Debtors
|  |  |  |  | 2025 | As restated 2024
|  |  |  |  | £ | £
| Other debtors | 35,644 | 38,371
| Deposits | 30,006 | 44,000
| Prepayments and accrued income | 16,927 | -
|  | 82,577 | 82,371
Page 9
Emirates Financial Group Limited
Notes to the financial statements For the year ended 31 December 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025 | As restated 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 63,516 | 42,985
|  | 63,516 | 42,985
7. | Creditors
|  |  |  |  | 2025 | As restated 2024
|  |  |  |  | £ | £
| Trade creditors | 67,987 | 49,690
| Other creditors | 3,309,145 | 1,781,891
| Other taxation and social security | 3,276 | -
| Accruals and deferred income | 4,800 | 4,000
|  | 3,385,208 | 1,835,581
8. | Contingent liabilities
The company had no contingent liabilities at 31 December 2025 or at 31 December 2024.
9. | Capital commitments
The company had no capital commitments at 31 December 2025 or at 31 December 2024.
10. | Prior year adjustment
The prior year adjustment relates to the reclassification of a receivable from a counterparty from Other Fixed Assets Investments to Other Debtors. The balances at 31 December 2024 are otherwise unchanged.
Page 10