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REGISTERED NUMBER: SC311218 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Agenor Technology Limited

Agenor Technology Limited (Registered number: SC311218)

Contents of the Financial Statements

for the Year Ended 31 December 2024

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

Agenor Technology Limited

Company Information

for the Year Ended 31 December 2024

| DIRECTOR: | Mr Andrew John Smith

| REGISTERED OFFICE: | 41 Charlotte Square

| Edinburgh

| EH2 4HQ

| REGISTERED NUMBER: | SC311218 (Scotland)

| ACCOUNTANTS: | EQ Accountants Ltd

| 47-49 The Square

| Kelso

| Roxburghshire

| TD5 7HW

Agenor Technology Limited (Registered number: SC311218)

Statement of Financial Position

31 December 2024

| 31/12/24 | 31/12/23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 5 | 36,554 |  | 45,692 |  |

Investments | 6 | - |  | 1 |  |

36,554 |  | 45,693 |  |

CURRENT ASSETS

Debtors | 7 | 169,905 |  | 223,772 |  |

Cash at bank | 223,987 |  | 28,407 |  |

393,892 |  | 252,179 |  |

CREDITORS

Amounts falling due within one year | 8 | 337,688 |  | 235,848 |  |

NET CURRENT ASSETS | 56,204 |  | 16,331 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 92,758 |  | 62,024 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (27,500 | ) | (57,500 | ) |

PROVISIONS FOR LIABILITIES | (15,000 | ) | (8,500 | ) |

NET ASSETS/(LIABILITIES) | 50,258 |  | (3,976 | ) |

CAPITAL AND RESERVES

Called up share capital | 13 |  | 13 |  |

Share premium | 151,261 |  | 151,261 |  |

Retained earnings | (101,016 | ) | (155,250 | ) |

50,258 |  | (3,976 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

Agenor Technology Limited (Registered number: SC311218)

Statement of Financial Position - continued

31 December 2024

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 director and authorised for issue on 10 September 2025 and were signed by:

Mr Andrew John Smith - Director

Agenor Technology Limited (Registered number: SC311218)

Notes to the Financial Statements

for the Year Ended 31 December 2024

1. | STATUTORY INFORMATION

| Agenor Technology Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Going concern

| The directors have considered the company's financial position for a period of 12 months from the date of signing these financial statements and have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.

| Turnover

| Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. In accordance with the principles of revenue recognition, income is recognised as the right to consideration obtained through performance of contractual obligations.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment | - | 20% on reducing balance

| Financial instruments

| Financial instruments are recognised in the company's balance sheet when the company becomes party to

| the contractual provisions of the instrument.

| Basic financial assets |  |

|  | Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs. |  |

| Basic financial liabilities |  |

|  | Basic financial liabilities, including creditors, are recognised at transaction price. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. |  |

| 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 statement of financial position date.

Agenor Technology Limited (Registered number: SC311218)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

3. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 statement of financial position 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 22 (2023 - 37 ) .

5. | PROPERTY, PLANT AND EQUIPMENT

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2024

| and 31 December 2024 | 142,077 |  |

| DEPRECIATION

| At 1 January 2024 | 96,385 |  |

| Charge for year | 9,138 |  |

| At 31 December 2024 | 105,523 |  |

| NET BOOK VALUE

| At 31 December 2024 | 36,554 |  |

| At 31 December 2023 | 45,692 |  |

Agenor Technology Limited (Registered number: SC311218)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

6. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 January 2024 | 1 |  |

| Disposals | (1 | ) |

| At 31 December 2024 | - |  |

| NET BOOK VALUE

| At 31 December 2024 | - |  |

| At 31 December 2023 | 1 |  |

7. | DEBTORS

| 31/12/24 |  | 31/12/23

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 36,360 |  | 138,054 |  |

| Amounts owed by group undertakings | - |  | 23,327 |  |

| Amounts owed by associates | 2,172 |  | 3,650 |  |

| Other debtors | 68,605 |  | 58,741 |  |

107,137 |  | 223,772 |  |

| Amounts falling due after more than one year:

| Other debtors | 62,768 |  | - |  |

| Aggregate amounts | 169,905 |  | 223,772 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/12/24 |  | 31/12/23

£ | £ |

| Bank loans and overdrafts | 30,000 |  | 30,000 |  |

| Trade creditors | 28,646 |  | 21,201 |  |

| Amounts owed to group undertakings | 329 |  | 330 |  |

| Taxation and social security | 141,690 |  | 161,958 |  |

| Other creditors | 137,023 |  | 22,359 |  |

337,688 |  | 235,848 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31/12/24 |  | 31/12/23

£ | £ |

| Bank loans | 27,500 |  | 57,500 |  |

10. | SECURED DEBTS

| The Royal Bank of Scotland PLC and RBS Invoice Finance Ltd have a bond and floating charge over the undertaking and all property and assets.

Agenor Technology Limited (Registered number: SC311218)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

11. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Agenor Technology Holdings Ltd.