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REGISTERED NUMBER: 11947543 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Urban AV (Autonomous Vehicles) Limited

Urban AV (Autonomous Vehicles) Limited (Registered number: 11947543)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Report of the Director | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 5 |

Report of the Accountants | 7 |

Urban AV (Autonomous Vehicles) Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | H Sandhu

| REGISTERED OFFICE: | c/o Canny & Associates

| 60 Cannon Street

| London

| EC2N 6NP

| REGISTERED NUMBER: | 11947543 (England and Wales)

| ACCOUNTANTS: | Canny & Associates Ltd

| Chartered Certified Accountants

| 60 Cannon Street

| London

| EC4N 6NP

Urban AV (Autonomous Vehicles) Limited (Registered number: 11947543)

Report of the Director

for the Year Ended 31 December 2025

The director presents his report with the financial statements of the company for the year ended 31 December 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of providing innovative design and consultancy services for the autonomous vehicle sector.

DIRECTOR

H Sandhu held office during the whole of the period from 1 January 2025 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

H Sandhu - Director

30 April 2026

Urban AV (Autonomous Vehicles) Limited (Registered number: 11947543)

Balance Sheet

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

CREDITORS

Amounts falling due within one year | 4 | 44,812 |  | 74,889 |  |

NET CURRENT LIABILITIES | (44,812 | ) | (74,889 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (44,812 | ) | (74,889 | ) |

CAPITAL AND RESERVES

Called up share capital | 5 |  | 5 |  |

Share premium | 249,997 |  | 249,997 |  |

Retained earnings | (294,814 | ) | (324,891 | ) |

(44,812 | ) | (74,889 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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.

Urban AV (Autonomous Vehicles) Limited (Registered number: 11947543)

Balance Sheet - continued

31 December 2025

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 30 April 2026 and were signed by:

H Sandhu - Director

Urban AV (Autonomous Vehicles) Limited (Registered number: 11947543)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Urban AV (Autonomous Vehicles) 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.

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

Urban AV (Autonomous Vehicles) Limited (Registered number: 11947543)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts owed to group undertakings | 44,212 |  | 71,412 |  |

| Directors' current accounts | 600 |  | 600 |  |

| Accrued expenses | - |  | 2,877 |  |

44,812 |  | 74,889 |  |

5. | ULTIMATE CONTROLLING PARTY

| The company's immediate parent company is Urban.Mass Limited and it's ultimate parent company is SMXL Limited. It's ultimate controlling party is Mr H Sandhu, a company director.

Urban AV (Autonomous Vehicles) Limited

Report of the Accountants to the Director of

Urban AV (Autonomous Vehicles) Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2025 set out on pages three to six and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Canny & Associates Ltd

Chartered Certified Accountants

60 Cannon Street

London

EC4N 6NP

30 April 2026