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REGISTERED NUMBER: 06649410 (England and Wales)

Ardorvis Technology Limited

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

| Ardorvis Technology Limited (Registered number: 06649410) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Ardorvis Technology Limited |

COMPANY INFORMATION

for the Year Ended 31 December 2024

| DIRECTORS: | Mr S K Bennett

| Mr T Ballard

| REGISTERED OFFICE: | 3 Grey Lane

| Witney

| Oxfordshire

| OX28 1FN

| REGISTERED NUMBER: | 06649410 (England and Wales)

| ACCOUNTANTS: | Southgates

| Chartered Certified Accountants

| 9 Market Place

| Hedon

| East Yorkshire

| HU12 8JA

| Ardorvis Technology Limited (Registered number: 06649410) |

BALANCE SHEET

31 December 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 29,505 |  | 53,543 |  |

CURRENT ASSETS

Stocks | 5 | 345,479 |  | 254,198 |  |

Debtors | 6 | 298,941 |  | 434,775 |  |

Cash in hand | 244,057 |  | 131,726 |  |

888,477 |  | 820,699 |  |

CREDITORS

Amounts falling due within one year | 7 | 245,445 |  | 1,922,878 |  |

NET CURRENT ASSETS/(LIABILITIES) | 643,032 |  | (1,102,179 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 672,537 |  | (1,048,636 | ) |

PROVISIONS FOR LIABILITIES | 2,000 |  | 2,000 |  |

NET ASSETS/(LIABILITIES) | 670,537 |  | (1,050,636 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 1 |  |

Share premium | 1,503,485 |  | - |  |

Other reserves | 52,000 |  | 52,000 |  |

Retained earnings | (885,048 | ) | (1,102,637 | ) |

SHAREHOLDERS' FUNDS | 670,537 |  | (1,050,636 | ) |

| Ardorvis Technology Limited (Registered number: 06649410) |

BALANCE SHEET - continued

31 December 2024

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 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 September 2025 and were signed on its behalf by:

Mr T Ballard - Director

Mr S K Bennett - Director

| Ardorvis Technology Limited (Registered number: 06649410) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2024

1. | STATUTORY INFORMATION

| Ardorvis Technology Limited is a private company, limited by shares , registered in England and Wales. 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | Straight line over 7 years

| Tools & equipment | - | Straight line over 3 years

| Motor vehicles | - | Straight line over 4 years

| Computer equipment | - | Straight line over 3 years

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| Deferred tax

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

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Ardorvis Technology Limited (Registered number: 06649410) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2024

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2023 - 11 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Tools & |  | Motor |  | Computer |

| machinery |  | equipment |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2024 | 217,849 |  | - |  | 95,620 |  | - |  | 313,469 |  |

| Additions | 489 |  | 8,426 |  | 39,682 |  | 6,858 |  | 55,455 |  |

| Disposals | (217,849 | ) | - |  | (114,922 | ) | - |  | (332,771 | ) |

| At 31 December 2024 | 489 |  | 8,426 |  | 20,380 |  | 6,858 |  | 36,153 |  |

| DEPRECIATION

| At 1 January 2024 | 175,071 |  | - |  | 84,855 |  | - |  | 259,926 |  |

| Charge for year | 8,670 |  | 2,814 |  | 4,077 |  | 2,968 |  | 18,529 |  |

| Eliminated on disposal | (183,724 | ) | - |  | (88,083 | ) | - |  | (271,807 | ) |

| At 31 December 2024 | 17 |  | 2,814 |  | 849 |  | 2,968 |  | 6,648 |  |

| NET BOOK VALUE

| At 31 December 2024 | 472 |  | 5,612 |  | 19,531 |  | 3,890 |  | 29,505 |  |

| At 31 December 2023 | 42,778 |  | - |  | 10,765 |  | - |  | 53,543 |  |

| Fixed assets, included in the above, which are held under finance leases are as follows:

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 January 2024 | 106,526 |  | 95,620 |  | 202,146 |  |

| Disposals | (106,526 | ) | (95,620 | ) | (202,146 | ) |

| At 31 December 2024 | - |  | - |  | - |  |

| DEPRECIATION

| At 1 January 2024 | 90,547 |  | 84,855 |  | 175,402 |  |

| Charge for year | 5,326 |  | 3,228 |  | 8,554 |  |

| Eliminated on disposal | (95,873 | ) | (88,083 | ) | (183,956 | ) |

| At 31 December 2024 | - |  | - |  | - |  |

| NET BOOK VALUE

| At 31 December 2024 | - |  | - |  | - |  |

| At 31 December 2023 | 15,979 |  | 10,765 |  | 26,744 |  |

5. | STOCKS

2024 | 2023 |

£ | £ |

| Stocks | 345,479 |  | 254,198 |  |

| Ardorvis Technology Limited (Registered number: 06649410) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2024

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

2024 | 2023 |

£ | £ |

| Trade debtors | 246,094 |  | 381,315 |  |

| Other debtors | 4,440 |  | - |  |

| Prepayments and accrued income | 48,407 |  | 53,460 |  |

298,941 |  | 434,775 |  |

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

2024 | 2023 |

£ | £ |

| Finance leases | - |  | 29,761 |  |

| Trade creditors | 129,332 |  | 85,746 |  |

| Good Received not billed | - |  | 37,083 |  |

| Amounts owed to group undertakings | - |  | 1,593,834 |  |

| Social security and other taxes | 13,166 |  | 17,209 |  |

| VAT | 36,956 |  | 44,048 |  |

| Other creditors | - |  | 10,757 |  |

| Accruals | 65,991 |  | 80,850 |  |

| Deferred Revenue | - |  | 23,590 |  |

245,445 |  | 1,922,878 |  |