REGISTERED NUMBER: 09911024 (England and Wales)

NAMID LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr D Angelis

Mr H Dexiades

Miss M Anemou

REGISTERED OFFICE:

Sterling House

Fulbourne Road

London

E17 4EE

REGISTERED NUMBER:

09911024 (England and Wales)

ACCOUNTANTS:

Christiansons Ltd

Chartered Certified Accountants

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

FIXED ASSETS

Investments

4

-

26,473,102

CURRENT ASSETS

Investments

5

29,325,208

542,618

Cash at bank

93,113

157,134

29,418,321

699,752

CREDITORS

Amounts falling due within one year

6

28,869,353

87,543

NET CURRENT ASSETS

548,968

612,209

TOTAL ASSETS LESS CURRENT LIABILITIES

548,968

27,085,311

CAPITAL AND RESERVES

Called up share capital

7

286,896

286,896

Retained earnings

262,072

26,798,415

SHAREHOLDERS' FUNDS

548,968

27,085,311

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 2 October 2026 and were signed on its behalf by:

Mr D Angelis - Director

1.	STATUTORY INFORMATION

Namid Ltd 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 prepared in Euro being the most relevant currency for the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries

Investments in associates are accounted for at cost less impairment in the individual financial statements.

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.

Investments

Investment comprise investments in quoted equity and bonds which are measured at fair value. Changes in fair value are recognised in profit or loss though movement in fair value reserve shown in statement of comprehensive income.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

€

COST

At 1 July 2025

26,473,102

Disposals

(26,473,102

)

At 30 June 2026

-

NET BOOK VALUE

At 30 June 2026

-

At 30 June 2025

26,473,102

5.	CURRENT ASSET INVESTMENTS

30.6.26

30.6.25

€

€

Other investments

29,325,208

542,618

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

€

€

Tax

372,045

-

Dividend payable

28,399,835

-

Directors' current accounts

91,473

75,543

Accrued expenses

6,000

12,000

28,869,353

87,543

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.26

30.6.25

value:

€

€

286,797

Ordinary B

€1

286,797

286,797

Allotted and issued:

Number:

Class:

Nominal

30.6.26

30.6.25

value:

€

€

99

Share capital - Ordinary A

€1

99

99

8.	ULTIMATE CONTROLLING PARTY

Nimad Limited, the company incorporated in cyprus having company registration number HE469010, controls the company as a result of holding 100 percent of the voting rights of the issued share capital.