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REGISTERED NUMBER: 15993556 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 2 OCTOBER 2024 TO 31 MARCH 2026

FOR

MARSAM HOLDINGS LIMITED

MARSAM HOLDINGS LIMITED (REGISTERED NUMBER: 15993556)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 2 OCTOBER 2024 TO 31 MARCH 2026

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

MARSAM HOLDINGS LIMITED

COMPANY INFORMATION

FOR THE PERIOD 2 OCTOBER 2024 TO 31 MARCH 2026

| DIRECTOR: | A Rofaila

| REGISTERED OFFICE: | 55 Loudoun Road

| St. John's Wood

| London

| NW8 0DL

| REGISTERED NUMBER: | 15993556 (England and Wales)

| ACCOUNTANTS: | mgr Weston Kay LLP

| Chartered Accountants

| 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

MARSAM HOLDINGS LIMITED (REGISTERED NUMBER: 15993556)

STATEMENT OF FINANCIAL POSITION

31 MARCH 2026

| Notes | £ |

| FIXED ASSETS

| Investments | 4 | 3,734,829 |  |

| CURRENT ASSETS

| Debtors | 5 | 1 |  |

| CREDITORS

| Amounts falling due within one year | 6 | (4,558 | ) |

| NET CURRENT LIABILITIES | (4,557 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 3,730,272 |  |

| CAPITAL AND RESERVES

| Called up share capital | 7 | 3,734,830 |  |

| Retained earnings | (4,558 | ) |

| SHAREHOLDERS' FUNDS | 3,730,272 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 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 11 August 2026 and were signed by:

A Rofaila - Director

MARSAM HOLDINGS LIMITED (REGISTERED NUMBER: 15993556)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 2 OCTOBER 2024 TO 31 MARCH 2026

1. | STATUTORY INFORMATION

| Marsam Holdings 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Investments in subsidiaries

| Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

| A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

| Financial instruments

| The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

MARSAM HOLDINGS LIMITED (REGISTERED NUMBER: 15993556)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 2 OCTOBER 2024 TO 31 MARCH 2026

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 .

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| Additions | 3,734,829 |  |

| At 31 March 2026 | 3,734,829 |  |

| NET BOOK VALUE

| At 31 March 2026 | 3,734,829 |  |

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

£ |

| Other debtors | 1 |  |

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

£ |

| Trade creditors | 1,678 |  |

| Amounts owed to group undertakings | 480 |  |

| Other creditors | 2,400 |  |

4,558 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 3,734,830 | Ordinary shares | £1 | 3,734,830 |  |