REGISTERED NUMBER: 09916857 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Fazio Limited

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTOR:

A Zastavnyi

REGISTERED OFFICE:

39 Ludgate Hill

3rd Floor

London

EC4M 7JN

REGISTERED NUMBER:

09916857 (England and Wales)

ACCOUNTANTS:

Zenith Accounting Services (UK) LLP

3rd Floor

39 Ludgate Hill

London

EC4M 7JN

The director presents his report with the financial statements of the company for the year ended 31 December 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of educational consultants.

DIRECTOR

A Zastavnyi held office during the whole of the period from 1 January 2025 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

A Zastavnyi - Director

8 August 2026

TURNOVER

-

-

Administrative expenses

(3,803

)

(2,824

)

OPERATING LOSS and

LOSS BEFORE TAXATION

(3,803

)

(2,824

)

Tax on loss

-

-

LOSS FOR THE FINANCIAL YEAR

(3,803

)

(2,824

)

FIXED ASSETS

Investments

4

481,117

481,117

CURRENT ASSETS

Debtors

5

32,867

27,067

CREDITORS

Amounts falling due within one year

6

(533,326

)

(523,723

)

NET CURRENT LIABILITIES

(500,459

)

(496,656

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(19,342

)

(15,539

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(19,442

)

(15,639

)

(19,342

)

(15,539

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 8 August 2026 and were signed by:

A Zastavnyi - Director

1.	STATUTORY INFORMATION

Fazio 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.

The financial statements are presented in Pound Sterling.

Going concern

The financial statements have been prepared on a going concern basis even though at the balance sheet date the company had net liabilities amounting to £19,342 (2024: £15,539) and incurred a net loss of £3,803 (2024: £2,824) for the year.

The director considers the going concern basis to be appropriate due to the fact that the ultimate controlling party has agreed to provide financial support for the next 12 months as from the date of approval of the financial statements in order for the company to meet its liabilities.

Investments in associates

Investments in associate undertakings are recognised at cost.

Financial instruments

Creditors

Short term trade 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 effective interest method, less any impairment.

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.

Taxation

Taxation for the year comprises current and deferred tax. 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.

Current or deferred taxation assets and liabilities are not discounted.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1 January 2025

and 31 December 2025

481,117

NET BOOK VALUE

At 31 December 2025

481,117

At 31 December 2024

481,117

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

32,867

27,067

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

533,326

523,723

7.	RELATED PARTY DISCLOSURES

The amount of £530,876 (2024: £521,723) included in Other creditors relates to an interest-free loan from related parties under common control, which is repayable on demand.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is The ultimate controlling party isThe Oxford Street Trust..