YAMNACO OMAN LTD


Director	YATRIBI, Abdelaziz


Company Secretary	YATRIBI, Abdelaziz


Registered Address	27 Old Gloucester Street
	London
	WC1N 3AX


Registered Number	16023630 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025
		£	£
Fixed assets
Investments	3		13,997
			13,997
Current assets
Debtors	4	3,063,035
Cash at bank and on hand		139
		3,063,174
Creditors amounts falling due within one year	5	(3,010,821)
Net current assets (liabilities)			52,353
Total assets less current liabilities			66,350
Net assets			66,350
Capital and reserves
Called up share capital			87
Profit and loss account			66,263
Shareholders' funds			66,350

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 16 October 2026, and are signed on its behalf by:

YATRIBI, Abdelaziz
Director
Registered Company No. 16023630

YAMNACO OMAN LTD

Notes to the Financial Statements
for the period ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Interest income
	Interest income is recognised using the effective interest rate method.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025
	Average number of employees during the year	0

3.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
Additions	13,997	13,997
At 31 December 25	13,997	13,997
Net book value
At 31 December 25	13,997	13,997

	Notes
	¹Investments in group undertakings and participating interests

4.	Debtors: amounts due within one year

		2025
		£
	Amounts owed by associates and joint ventures / participating interests	3,062,355
	Prepayments and accrued income	680
	Total	3,063,035

5.	Creditors: amounts due within one year

		2025
		£
	Trade creditors / trade payables	252
	Amounts owed to related parties	3,007,435
	Taxation and social security	2,243
	Accrued liabilities and deferred income	891
	Total	3,010,821

6.	Related party transactions
	The company has taken advantage of the exemption contained in Section 1A of FRS 102 and has therefore not disclosed transactions or balances with wholly owned members of the group.

7.	Controlling party
	The ultimate controlling party is Hycap Hydrogen Production Company 4 UK Ltd.