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Registration number: 09058697

Agrivi Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Agrivi Ltd

Contents

Company Information | 1
Accountants' Report | 2
Statement of Financial Position | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 9

Agrivi Ltd

Company Information

Directors | M Zulj J Mikuz M Knezovic R Blott D Novoselec

Registered office | 20-22 Wenlock Road London England N1 7GU

Accountants | Innovi Advisors Ltd Chartered Certified Accountants163 Herne Hill London SE24 9LR

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Agrivi Ltd
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Agrivi Ltd for the year ended 31 December 2025 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Agrivi Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Agrivi Ltd and state those matters that we have agreed to state to the Board of Directors of Agrivi Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Agrivi Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Agrivi Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Agrivi Ltd. You consider that Agrivi Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Agrivi Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Innovi Advisors Ltd
Chartered Certified Accountants
163 Herne Hill
London
SE24 9LR

10 March 2026

Agrivi Ltd

(Registration number: 09058697)
Statement of Financial Position as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 583,008 | 347,955
Tangible assets | 5 | 64 | 839
Investments | 6 | 2,618,605 | 2,618,605
|  | 3,201,677 | 2,967,399
Current assets |  |  |
Debtors | 7 | 1,875,767 | 1,007,147
Cash at bank and in hand |  | 37,844 | 37,538
|  | 1,913,611 | 1,044,685
Creditors: Amounts falling due within one year | 8 | (1,809,036) | (1,459,755)
Net current assets/(liabilities) |  | 104,575 | (415,070)
Net assets |  | 3,306,252 | 2,552,329
Capital and reserves |  |  |
Called up share capital |  | 326 | 326
Share premium reserve |  | 3,295,256 | 3,295,256
Retained earnings |  | 10,670 | (743,253)
Shareholders' funds |  | 3,306,252 | 2,552,329

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Agrivi Ltd

(Registration number: 09058697)
Statement of Financial Position as at 31 December 2025 (continued)

Approved and authorised by the Board on 10 March 2026 and signed on its behalf by:

M Zulj Director |  |

Agrivi Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
20-22 Wenlock Road
London
N1 7GU
England

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is Pound Sterling (£) rounded to the nearest Pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Agrivi Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2 | Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | Straight line method @ 3 years

Intangible assets

Separately acquired software are shown at historical cost.
Software and customer-related other intangible assets acquired in a business combination are recognised at fair value at the acquisition date.
Software and customer-related other intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Financial instruments

Classification
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 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

Agrivi Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

4 | Intangible assets

| Other intangible assets £ | Total £
Cost or valuation
At 1 January 2025 | 347,955 | 347,955
Additions acquired separately | 338,884 | 338,884
At 31 December 2025 | 686,839 | 686,839
Amortisation
Amortisation charge | 103,831 | 103,831
At 31 December 2025 | 103,831 | 103,831
Carrying amount
At 31 December 2025 | 583,008 | 583,008
At 31 December 2024 | 347,955 | 347,955

Agrivi Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

5 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 January 2025 | 2,325 | 2,325
At 31 December 2025 | 2,325 | 2,325
Depreciation
At 1 January 2025 | 1,486 | 1,486
Charge for the year | 775 | 775
At 31 December 2025 | 2,261 | 2,261
Carrying amount
At 31 December 2025 | 64 | 64
At 31 December 2024 | 839 | 839

6 | Investments

| 2025 £ | 2024 £
Other investments | 2,618,605 | 2,618,605

7 | Debtors

| 2025 £ | 2024 £
Trade debtors | 1,024,015 | 566,171
Prepayments | 13,378 | 10,758
Other debtors | 838,374 | 430,218
| 1,875,767 | 1,007,147

Agrivi Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 213,341 | 213,341
Trade creditors |  | 1,383,371 | 727,744
Accruals and deferred income |  | 21,197 | 28,862
Other creditors |  | 191,127 | 489,808
|  | 1,809,036 | 1,459,755

9 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 213,341 | 213,341