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| Company registration number: | 06402963
| Annual report and unaudited financial statements
| for the year ended 31 October 2025
| for
| Eigen Limited
| Pages for filing with the Registrar

| Company registration number: | 06402963
| Eigen Limited
| Balance sheet
| as at 31 October 2025
|  |  | 2025 |  | 2024
|  | Note |  | £ |  | £ |  | £ |  | £
| Fixed assets |  |  |  |  |  |  |  |  |
| Intangible assets | 5 |  | 500,523 |  |  |  | 360,635 |  |
| Tangible assets | 6 |  | 66,899 |  |  |  | 96,813 |  |
| Investments | 7 |  | 5 |  |  |  | 5 |  |
|  |  |  |  |  | 567,427 |  |  |  | 457,453
| Current assets |  |  |  |  |  |  |  |  |
| Debtors | 8 |  | 303,435 |  |  |  | 234,932 |  |
| Cash at bank and in hand |  |  | 411,969 |  |  |  | 687,631 |  |
|  |  |  |  |  | 715,404 |  |  |  | 922,563
| Creditors: amounts falling due within one year | 9 |  |  |  | (230,226) |  |  |  | (201,089)
| Net current assets |  |  |  |  | 485,178 |  |  |  | 721,474
| Total assets less current liabilities |  |  |  |  | 1,052,605 |  |  |  | 1,178,927
| Creditors: Amounts falling due after more than one year | 10 |  |  |  | - |  |  |  | (31,531)
| Provisions for liabilities |  |  |  |  | 176,158 |  |  |  | 67,870
| NET ASSETS |  |  |  |  | 1,228,763 |  |  |  | 1,215,266
| Capital and reserves |  |  |  |  |  |  |  |  |
| Called up share capital |  |  |  |  | 67 |  |  |  | 67
| Profit and loss account |  |  |  |  | 1,228,696 |  |  |  | 1,215,199
| TOTAL EQUITY |  |  |  |  | 1,228,763 |  |  |  | 1,215,266
| The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 October 2025.
| The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
| The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
| 1

| Company registration number: | 06402963
| Eigen Limited
| Balance sheet - continued
| as at 31 October 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 Profit and loss account has not been delivered to the Registrar.
| These financial statements were approved by the Board of directors and authorised for issue on 8 July 2026 and signed on its behalf by:
| T Daffin, Director | M Callander, Director
| 8 July 2026 | 8 July 2026
| 2

| Eigen Limited
| Notes to the financial statements
| for the year ended 31 October 2025
| 1 | Company information
|  | Eigen Limited is a private company registered in England and Wales. Its registered number is 06402963. The company is limited by shares. Its registered office is Rystmede House, Rystwood Road, Forest Row, East Sussex, RH18 5NB. Its principal place of business is Riverbridge House, Fetcham Grove, Leatherhead, Surrey, KT22 9AD.
| 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 historic cost convention.
|  | Going concern
|  | In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
|  | The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
|  | Exemption from preparation of consolidated financial statements
|  | The financial statements contain information about Eigen Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
|  | Turnover
|  | Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
| 3

| Eigen Limited
| Notes to the financial statements - continued
| for the year ended 31 October 2025
| 2 | Accounting policies - continued
|  | Intangible assets
|  | Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
|  | Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
|  | Development costs | - | Expenditure on product development for clearly identifiable and saleable software products and their components and new features for existing software products and their components is recognised on the balance sheet as an intangible asset and amortised over its useful economic life on a straight line basis, commencing on the anniversary of capitalisation. The directors assess the useful economic life of software products and their components annually based on general market development, sales of the product achieved to date and continuing product development. Where the annual review generates a reduction in the estimated life of a product the remaining cost will be amortised on a straight line basis over the reduced period life. Intangible asset cost is written off in full where the product ceases to be marketed.
|  | 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 etc.:
|  | Fixtures & fittings | - | 20% reducing balance
|  | Motor vehicles | - | The residual value is estimated to be 25% of original cost. Depreciation is charged to write off the cost less residual value at 25% on a straight line basis.
|  | Investments in subsidiaries
|  | Investments in subsidiaries are recognised at cost.
| 4

| Eigen Limited
| Notes to the financial statements - continued
| for the year ended 31 October 2025
| 2 | Accounting policies - continued
|  | Taxation
|  | Taxation for the year comprises current and deferred taxation. 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 taxation
|  | 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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
|  | Research and development
|  | Expenditure on research and development is written off in the year in which it is incurred.
|  | Foreign currencies
|  | Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
|  | Retirement benefits
|  | The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
| 3 | Critical accounting judgements and estimates
|  | 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 values 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 the accounting estimates are recognised in the period in which the estimate is revised and in future periods where relevant.
| 5

| Eigen Limited
| Notes to the financial statements - continued
| for the year ended 31 October 2025
| 4 | Average number of employees
|  | During the year the average number of employees was 14 (2024 - 15).
| 5 | Intangible assets
|  |  |  |  |  |  | Other intangible assets
|  |  |  |  |  |  | £
|  | Cost |  |  |  |  |
|  | At 1 November 2024 |  |  |  |  | 672,404
|  | Additions |  |  |  |  | 302,886
|  | Disposals |  |  |  |  | (44,664)
|  | At 31 October 2025 |  |  |  |  | 930,626
|  | Amortisation |  |  |  |  |
|  | At 1 November 2024 |  |  |  |  | 311,769
|  | Charge for year |  |  |  |  | 162,998
|  | Eliminated on disposal |  |  |  |  | (44,664)
|  | At 31 October 2025 |  |  |  |  | 430,103
|  | Net book value
|  | At 31 October 2025 |  |  |  |  | 500,523
|  | At 31 October 2024 |  |  |  |  | 360,635
| 6 | Tangible fixed assets
|  |  |  |  |  |  | Plant and machinery etc.
|  |  |  |  |  |  | £
|  | Cost |  |  |  |  |
|  | At 1 November 2024 |  |  |  |  | 196,891
|  | Additions |  |  |  |  | 3,161
|  | Disposals |  |  |  |  | (3,124)
|  | At 31 October 2025 |  |  |  |  | 196,928
|  | Depreciation
|  | At 1 November 2024 |  |  |  |  | 100,078
|  | Charge for year |  |  |  |  | 31,950
|  | Eliminated on disposal |  |  |  |  | (1,999)
|  | At 31 October 2025 |  |  |  |  | 130,029
| 6

| Eigen Limited
| Notes to the financial statements - continued
| for the year ended 31 October 2025
| 6 | Tangible fixed assets - continued
|  | Net book value
|  | At 31 October 2025 |  |  |  |  | 66,899
|  | At 31 October 2024 |  |  |  |  | 96,813
| 7 | Fixed asset investments
|  | Investments other than loans
|  |  |  |  |  |  | Shares in group undertakings and participating interests
|  |  |  |  |  |  | £
|  | Cost |  |  |  |  |
|  | At 1 November 2024 |  |  |  |  | 5
|  | At 31 October 2025 |  |  |  |  | 5
|  | Net book value
|  | At 31 October 2025 |  |  |  |  | 5
|  | At 31 October 2024 |  |  |  |  | 5
| 8 | Debtors
|  |  | 2025 |  | 2024
|  |  | £ |  | £
|  | Trade debtors | 231,063 |  | 179,421
|  | Taxation | 18,004 |  | 10,832
|  | Other debtors | 54,368 |  | 44,679
|  |  | 303,435 |  | 234,932
| 7

| Eigen Limited
| Notes to the financial statements - continued
| for the year ended 31 October 2025
| 9 | Creditors: amounts falling due within one year
|  |  | 2025 |  | 2024
|  |  | £ |  | £
|  | Bank loans and overdrafts | 31,511 |  | 42,000
|  | Trade creditors | 72,125 |  | 86,464
|  | Amounts owed to group undertakings | 61,003 |  | 1,705
|  | Other creditors | 41,632 |  | 41,158
|  | Social security and other tax | 23,955 |  | 29,762
|  |  | 230,226 |  | 201,089
| 10 | Creditors: amounts falling due after more than one year
|  |  | 2025 |  | 2024
|  |  | £ |  | £
|  | Bank loans | - |  | 31,531
| 11 | Secured debts
|  | The bank loan is secured by debenture, giving a fixed and floating charge over all property and undertakings of the company in favour of the lender. The loan was taken out in July 2020, bears interest at 3.19% above base rate and is repayable over 6 years, with an initial 12 months capital and interest repayment holiday.
| 12 | Share capital
|  | Share Capital 60,000 Ordinary shares of £ 0.001 each, all issued. 6,864 B Ordinary shares of £ 0.001 each, all issued. 7,700 A Ordinary shares of £ 0.001 each under option, none issued Neither A or B shares have voting rights.
| 13 | Related party transactions
|  | The company’s fixed asset investments at the Balance Sheet date consist of the following : EIGEN CASPIAN LLC A wholly owned subsidiary, incorporated in Azerbijan, which commenced trading on 3 October 2022. Registered office - Hyatt Tower 3 Izimir Street BAKU AZ1065 Azerbijan Class of shares held - Ordinary Shares of 1AZN Minat each Company Holding -100%
| 8