REGISTERED NUMBER: 10833594 (England and Wales)

Unaudited Financial Statements

for the Period

1 July 2024 to 31 December 2025

for

NEXD Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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

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.