IRIS Accounts Production v26.1.10.61 10833594 director 1.7.24 31.12.25 31.12.25 0 0 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10833594 2024-06-30 10833594 2025-12-31 10833594 2024-07-01 2025-12-31 10833594 2023-06-30 10833594 2023-07-01 2024-06-30 10833594 2024-06-30 10833594 ns15:EnglandWales 2024-07-01 2025-12-31 10833594 ns14:PoundSterling 2024-07-01 2025-12-31 10833594 ns10:Director1 2024-07-01 2025-12-31 10833594 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-12-31 10833594 ns10:SmallEntities 2024-07-01 2025-12-31 10833594 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-12-31 10833594 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-12-31 10833594 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-12-31 10833594 ns10:FullAccounts 2024-07-01 2025-12-31 10833594 ns10:RegisteredOffice 2024-07-01 2025-12-31 10833594 ns5:CurrentFinancialInstruments 2025-12-31 10833594 ns5:CurrentFinancialInstruments 2024-06-30 10833594 ns5:Non-currentFinancialInstruments 2025-12-31 10833594 ns5:Non-currentFinancialInstruments 2024-06-30 10833594 ns5:ShareCapital 2025-12-31 10833594 ns5:ShareCapital 2024-06-30 10833594 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 10833594 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 10833594 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 10833594 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30 10833594 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-12-31 10833594 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-06-30

REGISTERED NUMBER: 10833594 (England and Wales)

| Unaudited Financial Statements |

| for the Period |

| 1 July 2024 to 31 December 2025 |

| for |

| NEXD Limited |

| NEXD Limited (Registered number: 10833594) |

Contents of the Financial Statements

for the Period 1 July 2024 to 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| NEXD Limited |

Company Information

for the Period 1 July 2024 to 31 December 2025

| DIRECTOR: | O Heidmets

| REGISTERED OFFICE: | Old Printers Yard

| 156 South Street

| Dorking

| Surrey

| RH4 2HF

| BUSINESS ADDRESS: | NEXD OU

| Ahtri 6a, 5th Floor,

| Talinn Harjumaa

| 10151

| REGISTERED NUMBER: | 10833594 (England and Wales)

| ACCOUNTANTS: | Bullimores LLP

| Chartered Accountants

| Old Printers Yard

| 156 South Street

| Dorking

| Surrey

| RH4 2HF

| NEXD Limited (Registered number: 10833594) |

Balance Sheet

31 December 2025

| 31.12.25 |  | 30.6.24

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 15,111 |  | 1,014 |  |

Cash at bank | 9,697 |  | 74 |  |

24,808 |  | 1,088 |  |

CREDITORS

Amounts falling due within one year | 5 | 125,042 |  | 68,653 |  |

NET CURRENT LIABILITIES | (100,234 | ) | (67,565 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (100,234 | ) | (67,565 | ) |

CREDITORS

Amounts falling due after more than one year | 6 | (113,775 | ) | - |  |

ACCRUALS AND DEFERRED INCOME | (2,250 | ) | (1,500 | ) |

NET LIABILITIES | (216,259 | ) | (69,065 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (216,359 | ) | (69,165 | ) |

(216,259 | ) | (69,065 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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.

| NEXD Limited (Registered number: 10833594) |

Balance Sheet - continued

31 December 2025

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 9 July 2026 and were signed by:

O Heidmets - Director

| NEXD Limited (Registered number: 10833594) |

Notes to the Financial Statements

for the Period 1 July 2024 to 31 December 2025

1. | STATUTORY INFORMATION

| NEXD 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.

| Going Concern

| The financial statements have been prepared on the basis that the company is a going concern. The directors of NEXD OU, a group company, have confirmed that it will continue to support NEXD Limited for the foreseeable future.

| Turnover

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

| Taxation

| Taxation for the period comprises current tax, based on the results for the period. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| No provision for deferred taxation assets has been made, due to the uncertainty of profits.

| 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 balance sheet date.

3. | EMPLOYEES AND DIRECTORS

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

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

| 31.12.25 |  | 30.6.24

£ | £ |

| Trade debtors | 15,011 |  | 660 |  |

| VAT | - |  | 254 |  |

| Called up share capital not paid | 100 |  | 100 |  |

15,111 |  | 1,014 |  |

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

| 31.12.25 |  | 30.6.24

£ | £ |

| Trade creditors | 307 |  | - |  |

| Amounts owed to group undertakings | 124,735 |  | 68,653 |  |

125,042 |  | 68,653 |  |

| NEXD Limited (Registered number: 10833594) |

Notes to the Financial Statements - continued

for the Period 1 July 2024 to 31 December 2025

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.25 |  | 30.6.24

£ | £ |

| DLA > 1 year | 113,775 |  | - |  |

7. | ULTIMATE CONTROLLING PARTY

| The controlling party is NEXD Group Gmbh.