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REGISTERED NUMBER: 07306126 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| EUROPEAN DYNAMICS UK LTD |

| EUROPEAN DYNAMICS UK LTD (REGISTERED NUMBER: 07306126) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Statement of Financial Position | 1 |

| Notes to the Financial Statements | 2 |

| EUROPEAN DYNAMICS UK LTD (REGISTERED NUMBER: 07306126) |

STATEMENT OF FINANCIAL POSITION

31 DECEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 5 | 4,887,225 |  | 5,203,559 |  |

Investments | 6 | - |  | 104,960 |  |

Cash at bank and in hand | 252,723 |  | 292,184 |  |

5,139,948 |  | 5,600,703 |  |

CREDITORS

Amounts falling due within one year | 7 | 4,764,129 |  | 4,289,983 |  |

NET CURRENT ASSETS | 375,819 |  | 1,310,720 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 375,819 |  | 1,310,720 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 375,719 |  | 1,310,620 |  |

SHAREHOLDERS' FUNDS | 375,819 |  | 1,310,720 |  |

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 Statement of Profit or Loss and Other Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 June 2026 and were signed by:

V Herry - Director

| EUROPEAN DYNAMICS UK LTD (REGISTERED NUMBER: 07306126) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| European Dynamics UK Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 07306126

| Registered office: | 869 High Road

| London

| N12 8QA

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Financial instruments

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidence a residual interest in the assets of the entity after deducting all its financial liabilities.

| Basic Financial Instruments

| Cash and cash equivalents

| Cash and cash equivalents comprises on cash on hand, bank balances and saving deposits that are readily convertible into known amount of cash and which are subject to an insignificant risk of changes in value.

| Trade and other debtors

| Trade and others debtors are recognised initially at transaction price plus attributable transaction costs. Subsequent to the initial recognition, they are measured at amortised cost using the effective interest method, less any impairment losses. If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate for a similar debt instruments.

| Trade and other creditors

| Trade and other creditors are recognised initially at transaction price less attributable transaction costs. Subsequent to the initial recognition, they are measured at amortised cost using the effective interest method. If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate for a similar debt instruments.

| Investments

| Investments are stated at cost less impairment losses.

| EUROPEAN DYNAMICS UK LTD (REGISTERED NUMBER: 07306126) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Profit or Loss and Other Comprehensive Income, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

4. | EMPLOYEES AND DIRECTORS

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

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 3,608,567 |  | 4,009,544 |  |

| Other debtors | 1,278,658 |  | 1,194,015 |  |

4,887,225 |  | 5,203,559 |  |

6. | CURRENT ASSET INVESTMENTS

2025 | 2024 |

£ | £ |

| Other investments | - |  | 104,960 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 3,241,353 |  | 2,758,331 |  |

| Taxation and social security | 36,319 |  | 16,566 |  |

| Other creditors | 1,486,457 |  | 1,515,086 |  |

4,764,129 |  | 4,289,983 |  |

| EUROPEAN DYNAMICS UK LTD (REGISTERED NUMBER: 07306126) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

9. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The full financial statements from which these pages for filling with the Registrar have been extracted have been audited by EA (UK) LLP. The audit report was unqualified and signed by T. Vassiliades FCA (Senior Statutory Auditor at EA (UK) LLP).

10. | CONTINGENT LIABILITIES

| As at 31 December 2025, the company had issued letters of guarantee amounting to £ Nil (31 December 2024: £536,313) in respect of customer projects undertaken, from which it is anticipated that no material liabilities will arise.

11. | RELATED PARTY DISCLOSURES

| During the year, the company generated revenues totalling £55,526 (2024: £111,963) and was charged for purchases totalling £993,409 (2024: £1,763,339) from/by fellow subsidiaries of the parent company.

| During the year, the company sold its investments with a carrying value of £104,960 to an entity under control of ultimate beneficiary owner ('UBO'), Mr. Konstantinos Velentzas, with no gain or loss.

| An amount of £989 (2024: £nil), included in trade debtors due within one year, is receivable from a fellow subsidiary of the parent company.

| An amount of £3,235,934 (2024: £2,757,885) included in trade creditors, due within one year, is owed to a fellow subsidiary of the parent company on demand.

12. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr. Konstantinos Velentzas.