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Registered number: 01505193 LOGMAN HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
LOGMAN HOLDINGS LIMITED Company Information
Directors | Mr Adnan Mohammed Alkhalidi
| Mr Mohammed Ahmed Naghi
Company secretary | Cargil Management Services Limited
Registered number | 01505193
Registered office | 3rd Floor
| 12 Gough Square
| London
| EC4A 3DW
LOGMAN HOLDINGS LIMITED Registered number: 01505193 Balance sheet As at 31 December 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 9,600,000 |  | 9,600,000
Investments | 5 |  | 9 |  | 9
|  |  | 9,600,009 |  | 9,600,009
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 6 | 255,928 |  | - |
Debtors: amounts falling due within one year | 6 | 232,358 |  | 549,528 |
Bank & cash balances |  | 10,277,542 |  | 8,770,426 |
|  | 10,765,828 |  | 9,319,954 |
Creditors: amounts falling due within one year | 7 | (21,564,109) |  | (20,750,780) |
Net current liabilities |  |  | (10,798,281) |  | (11,430,826)
Total assets less current liabilities |  |  | (1,198,272) |  | (1,830,817)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (501,078) |  | (501,078) |
|  |  | (501,078) |  | (501,078)
Net liabilities |  |  | (1,699,350) |  | (2,331,895)
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 1,000,000 |  | 1,000,000
Profit and loss account | 9 |  | (2,699,350) |  | (3,331,895)
|  |  | (1,699,350) |  | (2,331,895)
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LOGMAN HOLDINGS LIMITED Registered number: 01505193 Balance sheet (continued) As at 31 December 2025 The directors consider 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 directors acknowledge their 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 on 17 August 2026.
Mr Mohammed Ahmed Naghi
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
LOGMAN HOLDINGS LIMITED Notes to the financial statements For the Year Ended 31 December 2025
1. | General information
Logman Holdings Limited is a private company limited by shares and is incorporated in England and Wales. The registered office is 3rd Floor, 12 Gough Square, London, EC4A 3DW. 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 requirements 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 | Exemption from preparing consolidated financial statements
The Company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Going concern
As at 31 December 2025 the company's liabilities exceeded its assets by £1,699,350. If all of the creditors of the company were to demand immediate payment, the company would be unable to continue trading. In this case, the going concern basis would be inappropriate. Creditors include amounts advanced to the company by its parent undertaking, Bryanston Investments NV, by way of an interest free loan repayable on demand. At 31 December 2025 the total amount advanced was £16,893,906 (2024: £16,893,906). Bryanston Investments NV has agreed to continue its financial support of the company and has confirmed that it only seek repayment of these amounts when the company has sufficient funds and without prejudicing other creditors of the company.
| 2.4 | Turnover
The turnover shown in the Profit and loss account represents rent and insurance receivable for the year, exclusive of Value Added Tax.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
LOGMAN HOLDINGS LIMITED Notes to the financial statements For the Year Ended 31 December 2025 2.Accounting policies (continued)
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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 balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.8 | Investment property
Investment property is carried at fair value determined by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.
| 2.9 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.10 | 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.
| 2.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 4
LOGMAN HOLDINGS LIMITED Notes to the financial statements For the Year Ended 31 December 2025 2.Accounting policies (continued)
| 2.12 | 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.
| 2.13 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Financial assets that are measured at cost and amortised at cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and loss account.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Tangible fixed assets
|  | Freehold investment properties
|  | £
| Valuation |
| At 1 January 2025 | 9,600,000
| At 31 December 2025 | 9,600,000
| Net book value |
| At 31 December 2025 | 9,600,000
| At 31 December 2024 | 9,600,000
Page 5
LOGMAN HOLDINGS LIMITED Notes to the financial statements For the Year Ended 31 December 2025
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost |
| At 1 January 2025 | 12,562,263
| At 31 December 2025 | 12,562,263
| Impairment |
| At 1 January 2025 | 12,562,254
| At 31 December 2025 | 12,562,254
| Net book value |
| At 31 December 2025 | 9
| At 31 December 2024 | 9
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Other debtors | 255,928 | -
|  | 255,928 | -
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 70,500 | 164,206
| Other debtors | 88,438 | -
| Prepayments and accrued income | 73,420 | 385,322
|  | 232,358 | 549,528
Page 6
LOGMAN HOLDINGS LIMITED Notes to the financial statements For the Year Ended 31 December 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 104,298 | 1,094
| Amounts owed to group undertakings | 16,893,906 | 16,893,906
| Corporation tax | 210,848 | 276,489
| Other taxation and social security | 22,367 | 43,764
| Other creditors | 4,263,082 | 3,352,670
| Accruals and deferred income | 69,608 | 182,857
|  | 21,564,109 | 20,750,780
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,000,000 (2024 - 1,000,000) Ordinary shares of £1.00 each | 1,000,000 | 1,000,000
9. | Reserves
Profit & loss account Included in the profit and loss account are non-distributable reserves of £4,370,609 (2024: £4,370,609).
10. | Related party transactions
| The company has taken advantage of the exemption provided in FRS 102 Section 1A from disclosing transactions with members of the same group that are wholly owned. Included in other creditors is an amount of £4,221,682 (2024: £3,349,518) in respect of loans advanced by family members of the directors. The loans are interest free and repayable on demand.
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