REGISTERED NUMBER: 13096603 (England and Wales)

Unaudited financial statements for the year ended 31 December 2025

For

Soliba Investments Ltd

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Directors:

Mrs A E L Ramirez

C.L. Directors (Monaco) Limited

Secretary:

Vistra Cosec Limited

Registered office:

Suite 1, 7th Floor

50 Broadway

London

SW1H 0BL

Registered number:

13096603 (England and Wales)

Accountants:

Equiom (Scotland)

15a Harbour Road

Inverness

INVERNESS-SHIRE

IV1 1SY

Fixed assets

Investments

5

-

38,183

Current assets

Debtors

6

86,084

99,512

Cash in hand

434,430

6,257

520,514

105,769

Creditors

Amounts falling due within one year

7

(318,831

)

(5,964

)

Net current assets

201,683

99,805

Total assets less current liabilities

201,683

137,988

Capital and reserves

Called up share capital

8

10,968

10,968

Retained earnings

190,715

127,020

Shareholders' funds

201,683

137,988

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 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 21 October 2026 and were signed on its behalf by:

C.L. Directors (Monaco) Limited - Director

Mrs A E L Ramirez - Director

1.	Statutory information

The principal activity of Soliba Investments Ltd is that of an investment holding company.

The company is a private company limited by shares and incorporated in the UK. Its registered office is Suite 1, 7th Floor 50 Broadway, London, SW1H 0BL. The company’s registered number is 13096603.

The financial statements are presented in Euro, which is the functional currency of the company.

The company has no employees.

2.	Statement of compliance

The individual financial statements of Soliba Investments Ltd have been prepared in compliance with UK Accounting Standards, including Financial Reporting Standard 102 Section 1A – Small Entities, ‘‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’’ (‘‘FRS 102 Section 1A – Small Entities’’) and the Companies Act 2006.

3.	Accounting policies

Basis of preparation

These financial statements are prepared on a going concern basis, under the historical cost convention.

General revenue

General revenue is accounted for on a receivable basis.

Investment income

Investment income is accounted for on a receivable basis.

Interest income

Interest income is accounted for on a receivable basis.

Expenses

Expenses are recognised on an accruals basis.

Foreign Currency

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the statement of comprehensive income.

Accounting policies (continued)

Taxation

Taxation expense where applicable comprises current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income.

Unquoted investments

Unquoted investments were stated at cost. Any surplus or deficit arising on the disposal of investments is transferred to the statement of comprehensive income.

4.	Employees and directors

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

5.	Fixed asset investments

2025

2024

€

€

Brought forward

38,183

38,183

Disposals

(339,311

)

-

Realised gain on disposal of investments

301,128

-

Carried forward

-

38,183

Analysed as:

D-Click Inc

-

4,109

Logidis Ltd

-

5

Global Computing Limited

-

29,998

BITS - Best IT Services Limited

-

4,071

-

38,183

The company owned 5% of the share capital in each of the unquoted investments listed above. On the 31st of August the shares were transferred for the consideration of €339,311.

6.

Debtors: amounts falling due within one year

2025

2024

€

€

Loan receivable:

D-Click Inc (i)

-

7,862

Global Computing Ltd (ii)

-

16,285

Shareholder loan (iii)

80,781

70,289

Expenses deposit

443

466

Prepayments

4,860

4,610

86,084

99,512

(i) This loan was unsecured, interest free and repaid on 21 August 2025.

(ii) This loan was unsecured, interest free and repaid on 12 August 2025.

(iii) This loan is unsecured, interest free and repayable on demand.

7.

Creditors: amounts falling due within one year

2025

2024

€

€

Loans payable:

D-Click Inc

76,165

-

Logidis Limited

3,496

-

BITS - Best IT Services Ltd

4,100

4,664

Other creditors and accruals

231,128

1,300

Taxation payable

3,942

-

318,831

5,964

The above loans are unsecured, interest free and repayable on demand

8.	Called up share capital

2025

2024

€

€

Ordinary shares of £100 each

Allotted, called up and fully paid

At 1 January and at 31 December

10,968

10,968

2025

2024

Authorised

£10,000

£10,000

9.	Related party transactions

During the year, the company disposed of a number of investment assets. Consultancy services in relation to these disposals were provided by the sole shareholder, Mr Regis Lucas.

Fees of €229,828 were charged during the year in respect of these services. At the balance sheet date, €229,828 remained outstanding.

The transaction was undertaken on terms agreed between the parties.