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Registered number: 14049594 NEOPOLIS BESS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
NEOPOLIS BESS LIMITED REGISTERED NUMBER: 14049594 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | - |  | 16
|  |  | - |  | 16
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 36,242 |  | 1 |
|  | 36,242 |  | 1 |
Creditors: amounts falling due within one year | 6 | (36,241) |  | (916) |
Net current assets/(liabilities) |  |  | 1 |  | (915)
Total assets less current liabilities |  |  | 1 |  | (899)
Net assets/(liabilities) |  |  | 1 |  | (899)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | - |  | (900)
|  |  | 1 |  | (899)
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NEOPOLIS BESS LIMITED REGISTERED NUMBER: 14049594 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The director considers 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 director acknowledges his 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 have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Oleg Vorobeichik
Director
Date: 12 August 2026
The notes on pages 3 to 4 form part of these financial statements. Page 2
NEOPOLIS BESS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Neopolis BESS Limited is a private company, limited by shares, registered in England and Wales. The registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. The financial statements are presented in Sterling, which is the functional currency of the company. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.4 | 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.
| 2.5 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
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NEOPOLIS BESS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Fixed asset investments
|  | Financial assets at cost less impairment
|  | £
| At 1 January 2025 | 16
| Disposals | (16)
| At 31 December 2025 | -
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 36,241 | -
| Other debtors | 1 | 1
|  | 36,242 | 1
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 34,741 | -
| Other creditors | - | 16
| Accruals and deferred income | 1,500 | 900
|  | 36,241 | 916
7. | Controlling party
The company's immediate and ultimate parent undertaking is Neopolis UK Limited, a company incorporated in England & Wales.
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