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REGISTERED NUMBER: 11109117 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| ABERCORN INTERNATIONAL LIMITED |

ABERCORN INTERNATIONAL LIMITED (REGISTERED NUMBER: 11109117) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| ABERCORN INTERNATIONAL LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | D I Danon

| E Oblowitz

| REGISTERED OFFICE: | Nagler Simmons

| 5 Beaumont Gate

| Shenley Hill

| Radlett

| Hertfordshire

| WD7 7AR

| REGISTERED NUMBER: | 11109117 (England and Wales)

| AUDITORS: | Nagler Simmons

| Chartered Accountants and Statutory Auditors

| 5 Beaumont Gate

| Shenley Hill

| Radlett

| WD7 7AR

ABERCORN INTERNATIONAL LIMITED (REGISTERED NUMBER: 11109117) |

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 |  | 31.12.24

| Notes | $ | $ |

CURRENT ASSETS

Debtors | 4 | 8,522 |  | 59,254 |  |

Cash at bank | 252,122 |  | 203,775 |  |

260,644 |  | 263,029 |  |

CREDITORS

Amounts falling due within one year | 5 | 6,726 |  | 9,087 |  |

NET CURRENT ASSETS | 253,918 |  | 253,942 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 253,918 |  | 253,942 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 253,818 |  | 253,842 |  |

SHAREHOLDER FUNDS | 253,918 |  | 253,942 |  |

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 May 2026 and were signed on its behalf by:

E Oblowitz - Director

ABERCORN INTERNATIONAL LIMITED (REGISTERED NUMBER: 11109117) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Abercorn International 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.

| The presentation currency of the financial statements is the US Dollar ($).

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.

| In the prior year, the financial statements were prepared on a basis other than going concern, as the Directors intended to place the Company into liquidation.

| During the current year, although the Company did not trade, the Directors continued to evaluate potential investment opportunities. Subsequent to the year end, the Company entered into a memorandum of understanding with third parties in relation to a proposed investment in a trucking operation in Zambia.

| As a result, the Directors have reassessed the Company’s position and consider that it is appropriate to prepare the financial statements on a going concern basis. The Directors are actively progressing this opportunity and expect the Company to recommence trading.

| The financial statements do not include any adjustments that would be required if the going concern basis of preparation were inappropriate.

| Significant judgements and estimates

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

ABERCORN INTERNATIONAL LIMITED (REGISTERED NUMBER: 11109117) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

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

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 repayable 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

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

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - 1 ).

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

| 31.12.25 |  | 31.12.24

$ | $ |

| Other debtors | 8,522 |  | 59,254 |  |

ABERCORN INTERNATIONAL LIMITED (REGISTERED NUMBER: 11109117) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

| 31.12.25 |  | 31.12.24

$ | $ |

| Bank loans and overdrafts | - |  | 4,071 |  |

| Other creditors | 6,726 |  | 5,016 |  |

6,726 |  | 9,087 |  |

6. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Robert Harris (Senior Statutory Auditor)

| for and on behalf of Nagler Simmons

7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

| 31.12.25 |  | 31.12.24

$ | $ |

| D I Danon

| Balance outstanding at start of year | - |  | 11,273 |  |

| Amounts repaid | - |  | (11,273 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

8. | POST BALANCE SHEET EVENT

| Subsequent to the year end, the Company entered into a memorandum of understanding with third parties in relation to a proposed investment in a trucking operation in Zambia. This represents a non-adjusting post balance sheet event.

| The financial effect of this transaction cannot be reliably estimated at this stage.

ABERCORN INTERNATIONAL LIMITED (REGISTERED NUMBER: 11109117) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

9. | ULTIMATE CONTROLLING PARTY

| Metropolitan Holdings Limited (incorporated in British Virgin Islands) is regarded by the directors as being the company's ultimate parent company.

| Financial statements available for public use are not prepared by this company.

| There is no ultimate controlling party.