REGISTERED NUMBER: 07306126 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

EUROPEAN DYNAMICS UK LTD

Page

Statement of Financial Position

1

Notes to the Financial Statements

2

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

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.

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

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

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.