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REGISTERED NUMBER: SC622722 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Agenor Technology Holdings Limited

Agenor Technology Holdings Limited (Registered number: SC622722)

Contents of the Financial Statements

for the Year Ended 31 December 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

Agenor Technology Holdings Limited

Company Information

for the Year Ended 31 December 2024

| DIRECTOR: | A J Smith

| REGISTERED OFFICE: | 41 Charlotte Square

| Edinburgh

| EH2 4HQ

| REGISTERED NUMBER: | SC622722 (Scotland)

| ACCOUNTANTS: | EQ Accountants Ltd

| 47-49 The Square

| Kelso

| Roxburghshire

| TD5 7HW

Agenor Technology Holdings Limited (Registered number: SC622722)

Balance Sheet

31 December 2024

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

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 8,580,165 |  | 8,580,165 |  |

CURRENT ASSETS

Debtors | 5 | 329 |  | 330 |  |

NET CURRENT ASSETS | 329 |  | 330 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 8,580,494 |  | 8,580,495 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 7,722,252 |  | 7,722,252 |  |

Capital redemption reserve | 857,913 |  | 857,913 |  |

Retained earnings | 329 |  | 330 |  |

SHAREHOLDERS' FUNDS | 8,580,494 |  | 8,580,495 |  |

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.

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:

A J Smith - Director

Agenor Technology Holdings Limited (Registered number: SC622722)

Notes to the Financial Statements

for the Year Ended 31 December 2024

1. | STATUTORY INFORMATION

| Agenor Technology Holdings 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. | 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.

| 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.

| Share-based payments

| Equity-settled share-based payments are measured at fair value at the date of grant by reference to the fair value of the equity instruments granted using the Black Scholes model. The fair value determined at the grant date is expensed on a straight-line basis over the vesting period, based on the estimate of shares that will eventually vest. A corresponding adjustment is made to equity.

| When the terms and conditions of equity-settled share-based payments at the time they were granted are subsequently modified, the fair value of the share-based payment under the original terms and conditions and under the modified terms and conditions are both determined at the date of the modification. Any excess of the modified fair value over the original fair value is recognised over the remaining vesting period in addition to the grant date fair value of the original share-based payment. The share-based payment expense is not adjusted if the modified fair value is less than the original fair value.

| Cancellations or settlements (including those resulting from employee redundancies) are treated as an acceleration of vesting and the amount that would have been recognised over the remaining vesting period is recognised immediately.

3. | EMPLOYEES AND DIRECTORS

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

4. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 January 2024

| and 31 December 2024 | 8,580,165 |  |

| NET BOOK VALUE

| At 31 December 2024 | 8,580,165 |  |

| At 31 December 2023 | 8,580,165 |  |

Agenor Technology Holdings Limited (Registered number: SC622722)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

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

£ | £ |

| Amounts owed by group undertakings | 329 |  | 330 |  |

6. | CALLED UP SHARE CAPITAL

| During the year, the company acquired 429,206 of its own G1 ordinary shares of £1 each at a total cost of £1. These shares have been retained as treasury shares and have not been cancelled.