REGISTERED NUMBER: 11109117 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ABERCORN INTERNATIONAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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.

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

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.

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.