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Registered Number: 13019172
England and Wales
PRESTEVA LIMITED
Abridged Accounts
Period of accounts Start date: 01 November 2024 End date: 31 October 2025

Presteva Limited Contents Page For the year ended 31 October 2025
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

Presteva Limited Accountants' Report For the year ended 31 October 2025
Chartered Accountants' report to the Board of Directors on the preparation of the unaudited statutory accounts of Presteva Limited for the year ended 31 October 2025 In order to assist you in fulfilling your duties under the Companies Act 2006, we have prepared, for your approval, the accounts of Presteva Limited for the year ended 31 October 2025. These comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity, and the related notes, based on the companys accounting records and the information and explanations you have provided to us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements, which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance . This report is made solely to the Board of Directors of Presteva Limited, as a body, in accordance with the terms of our engagement letter dated 01 March 2020. Our work has been undertaken solely to prepare, for your approval, the accounts of Presteva Limited and to state those matters that we have agreed to report to the Board of Directors, as a body, in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Presteva Limited and its Board of Directors, as a body, for our work or for this report. It is your duty to ensure that Presteva Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position, and profit of Presteva Limited. You consider that Presteva Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Presteva Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or the information and explanations you have provided to us and, accordingly, we do not express any opinion on the statutory accounts for the year ended 31 October 2025. .................................................... aa Chartered Accountants 6 Blenheim Court Peppercorn Close Peterborough PE1 2DU 30 July 2026 1

Presteva Limited Statement of Financial Position As at 31 October 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 100,451 |  | 119,097
Investments | 4 | 55 |  | 55
|  | 100,506 |  | 119,152
Current assets |  |  |
Debtors |  | 221,586 |  | 226,600
Cash at bank and in hand |  | 6,266 |  | 1,523
|  | 227,852 |  | 228,123
Creditors: amount falling due within one year |  | (334,434) |  | (313,614)
Net current assets |  | (106,582) |  | (85,491)
Total assets less current liabilities |  | (6,076) |  | 33,661
Creditors: amount falling due after more than one year |  | (44,203) |  | (52,862)
Provisions for liabilities |  | (4,652) |  | (8,109)
Net assets |  | (54,931) |  | (27,310)
Capital and reserves |  |  |
Called up share capital | 5 | 12 |  | 12
Undistributable Reserves |  | 19,105 |  | 33,843
Profit and loss account |  | (74,048) |  | (61,165)
Shareholders' funds |  | (54,931) |  | (27,310)
For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 30 July 2026 and were signed on its behalf by:
------------------------------- Rebeca Ninoska Sciamanna Director
2

Presteva Limited Notes to the Abridged Financial Statements For the year ended 31 October 2025
General Information Presteva Limited is a private company, limited by shares, registered in England and Wales, registration number 13019172, registration address Fifth Floor, 167-169, Great Portland Street, London, W1W 7LT. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 20% Straight Line
Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise. There were no movements in the fair value of the investment property during the year. The carrying amount at the reporting date is considered to approximate its fair value. Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value. Current asset investments Current asset investments are stated at the lower of cost and net realisable value. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. 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 balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Investment properties |  | Total
| £ |  | £ |  | £
At 01 November 2024 | 2,256 |  | 118,195 |  | 120,451
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
Revaluations | - |  | (18,195) |  | (18,195)
At 31 October 2025 | 2,256 |  | 100,000 |  | 102,256
Depreciation
At 01 November 2024 | 1,354 |  | - |  | 1,354
Charge for year | 451 |  | - |  | 451
On disposals | - |  | - |  | -
At 31 October 2025 | 1,805 |  | - |  | 1,805
Net book values
Closing balance as at 31 October 2025 | 451 |  | 100,000 |  | 100,451
Opening balance as at 01 November 2024 | 902 |  | 118,195 |  | 119,097
4. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 November 2024 | 55 |  | 55
Additions | - |  | -
Disposals | - |  | -
At 31 October 2025 | 55 |  | 55
5. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
6 Class A shares of £1.00 each | 6 |  | 6
6 Class B shares of £1.00 each | 6 |  | 6
| 12 |  | 12
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