Current

year 2014

Previous

year 2013

Acquisition

cost

Accumulated

Depreciation

Net book

value

Acquisition

cost

Accumulated

Depreciation

Net book

value

ASSETS EQUITY

Β. NON CURRENT ASSETS

1 Establishment and pre-operating costs 663,80 663,80 0,00 663,80 663,80 0,00 A. Ι. Capital

4 Other establishment costs 9.376,95 2.266,29 7.110,66 414,00 413,97 0,03 1 Capital stock fully paid up 18.000,00 18.000,00

10.040,75 2.930,09 7.110,66 1.077,80 1.077,77 0,03 18.000,00 18.000,00

C. FIXED ASSETS

II Tangible assets IV. Reserves

3 Buildings 21.915,21 6.954,26 14.960,95 21.915,21 6.889,25 15.025,96 1 Statutory reserve 23.518,65 15.598,78

5 Transportation equipment 20.000,00 166,67 19.833,33 20.000,00 166,67 19.833,33 23.518,65 15.598,78

6 Ferniture & fixtures 40.734,81 39.656,76 1.078,04 31.056,67 29.526,29 1.530,38 V. Retained earnings

82.650,02 46.777,69 35.872,32 72.971,88 36.582,21 36.389,67 Retained earnings carried forward 296.196,78 195.719,34

Total Fixed Assets 82.650,02 46.777,69 35.872,32 72.971,88 36.582,21 36.389,67 Total Equity 296.196,78 195.719,34

ΙΙΙ. Investments and other long term monetary claims

7 Long term claims ( guarantees) 7.248,00 7.248,00 337.715,43 229.318,12

Total Assets 43.120,32 43.637,67 C. LIABILITIES

D. CURRENT ASSETS ΙΙ. Short term liabilities

I. Inventories 1 Creditors - Suppliers 44.788,60 13.032,36

5 Down payments for stock acquisition 0,00 18,91 2 Notes payable 0,00 887,67

0,00 18,91 4 Advances from customers 0,00 0,00

ΙΙ. Receivables 5 Taxes & duties 89.404,21 25.487,48

1 Trade Debtors 240.357,26 110.886,13 6 Social security contributions payable 6.782,98 4.910,93

Less: Provision for bad debts 240.357,26 (2.214,83) 108.671,30 10 Dividents payable 32.734,61 50.000,00

2 Notes receivable 33.742,00 34.842,00 11 Other creditors 1.311,77 19.227,55

3a Postdated cheques receivables 16.832,77 26.151,80 175.022,17 113.545,99

7 Amount owed by management 0,00 19.185,28 Total liabilities 175.022,17 113.545,99

10 Bad debts 6.050,00 10.800,00 D. TRANSIT CREDIT ACCOUNTS

11 Other debtors 21.960,31 9.951,72 2 Accrued expenses 417,00 1.985,60

12 Advance payments to third parties 29.313,76 44,18 417,00 1.985,60

348.256,10 209.646,28

ΙV. FUNDS

1 Cash in hand 19.282,13 5.769,28

3 Cash at Banks 92.470,84 84.731,18

Total Current Assets 111.752,97 90.500,46

Total Current Assets 460.009,07 300.165,65

Ε. TRANSIT DEBIT ACCOUNTS

1 Prepaid expenses 1.714,55 1.046,36

2 Accrued income 1.200,00 0,00

2.914,55 1.046,36

TOTAL ASSETS (Β +C+D+Ε) 513.154,60 344.849,71 TOTAL EQUITY AND LIABILITIES (A+C+D) 513.154,60 344.849,71

MEMO ACCOUNTS MEMO ACCOUNTS

2 Guarantees 1.095,96 1.826,60 2 Guarantees 1.095,96 1.826,60

1.095,96 1.826,60 1.095,96 1.826,60

PROFIT & LOSS ACCOUNT APPROPRIATION OF PROFITS

Current year

2014

Previous

year 2013

Current

year 2014

Previous

year 2013

I OPERATING RESULTS

Turnover 595.966,23 388.703,53 Net results (profit or loss) 215.922,28 86.343,35

Less: Cost of sales 246.277,09 173.374,58

Gross results (profit or loss) 349.689,14 215.328,95 Plus: Prior year's profits for distribution 195.719,34 188.095,38

Plus: Other operating income 4.020,00 2.400,00

Total 353.709,14 217.728,95 Less: Additional taxes from tax audit of past years 0,00 0,00

Less: 1. Administation expenses 72.493,79 64.985,12

3. Selling expenses 66.156,04 138.649,83 64.237,51 129.222,63 Total 411.641,62 274.438,73

Subtotal of operating results (profit or loss) 215.059,31 88.506,32

Plus: 4. Interest income 144,07 1.314,58 Less: 1. Corporate income tax charge for the year 57.524,97 25.686,55

Less: 3. Interest charges and related expenses 1.116,40 -972,33 653,20 661,38

Operetional results (profit or loss) 214.086,98 89.167,70 Distributable profits or losses carried forward 354.116,65 248.752,18

II Plus (or minus): Extraordinary items

Plus: 1. Extraordinery and non operating income 0,21 601,45 The distribution of profits is as follows:

2. Extraordinery gains 174,03

3. Income from prior yeers provisions 2.214,83 2.389,07 1. Statutory reserve 7.919,87 3.032,84

Less: 1. Extraordinery and non operating expenses 553,77 1.651,78

4. Provisions for extraordinary losses 1.835,30 1.774,02 3.425,80 -2.824,35 2. First divident 50.000,00 50.000,00

Net operaring and non operating results (profit or loss) 215.922,28 86.343,35

Less: Total depreciation of current year 12.047,81 2.023,35 8. Profit balance carried forward 296.196,78 195.719,34

Less: Depreciation included in the cost of sales 12.047,81 0,00 2.023,35 0,00

Net results (profit or loss) before tax 215.922,28 86.343,35 354.116,65 248.752,18

THE ADMINISTRATOR THE ACCOUNT OFFICER

NIKOLAOS SIAKANTARIS

ID Π293412

IOANNA TSIAKA

ID AK569190

ATHENS, 31/08/2015

Unityfour - Nikolaos Siakantaris Ltd

BALANCE SHEET AS AT 31/12/2014 (7TH FISCAL YEAR)

VAT 998621403

Current year 2014 Previous year 2013