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REGISTERED NUMBER: OC448943 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2026 |

| for |

| Lithica Navion LLP |

Lithica Navion LLP (Registered number: OC448943)

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

General Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Lithica Navion LLP

General Information

for the Year Ended 31 March 2026

| DESIGNATED MEMBERS: | R Thilagarajah

| Ms R Collins

| REGISTERED OFFICE: | The Old Chapel

| 33 Church Street

| Coggeshall

| Essex

| CO6 1TX

| REGISTERED NUMBER: | OC448943 (England and Wales)

| ACCOUNTANTS: | APT

| 44 The Pantiles

| Tunbridge Wells

| Kent

| TN2 5TN

Lithica Navion LLP (Registered number: OC448943)

Balance Sheet

31 March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 13,500,000 |  | 15,300,000 |  |

Tangible assets | 5 | 135,609 |  | 166,652 |  |

13,635,609 |  | 15,466,652 |  |

CURRENT ASSETS

Debtors | 6 | 88,616 |  | 74,697 |  |

Cash at bank | 1,028 |  | 562 |  |

89,644 |  | 75,259 |  |

CREDITORS

Amounts falling due within one year | 7 | 4,435 |  | 2,100 |  |

NET CURRENT ASSETS | 85,209 |  | 73,159 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 13,720,818 |  | 15,539,811 |  |

Lithica Navion LLP (Registered number: OC448943)

Balance Sheet - continued

31 March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

LOANS AND OTHER DEBTS DUE TO MEMBERS | - |  | - |  |

MEMBERS' OTHER INTERESTS

Capital accounts | 18,480,691 |  | 18,386,878 |  |

Other reserves | (4,759,873 | ) | (2,847,067 | ) |

13,720,818 |  | 15,539,811 |  |

TOTAL MEMBERS' INTERESTS

Members' other interests | 13,720,818 |  | 15,539,811 |  |

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 8 July 2026 and were signed by:

R Thilagarajah - Designated member

Lithica Navion LLP (Registered number: OC448943)

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Lithica Navion LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

| The functional and presentational currency of the LLP is pounds sterling. Monetary amounts in these financial statements are rounded to the nearest £1, except where otherwise indicated.

| Going concern

| After reviewing the LLP's forecasts and projections, the members have a reasonable expectation that the LLP has adequate resources to continue in operational existence for the foreseeable future. The LLP therefore continues to adopt the going concern basis in preparing its financial statements.

| Significant judgements and estimates

| Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Intangible assets

| Intellectual property is being amortised over its useful economic life of 10 years.

| Tangible fixed assets

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

| Plant and machinery etc | - | 25% on reducing balance and 20% on reducing balance

Lithica Navion LLP (Registered number: OC448943)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Investments

| Investments are shown at fair value or where fair value cannot be readily ascertained at cost less impairment. Any aggregate or surplus arising from changes in fair value is recognised through profit and loss.

| Financial instruments

| Basic financial assets, including trade and other receivables and cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Such assets are subsequently carried at amortised cost, using the effective interest rate method.

| Basic financial liabilities including trade and other payables are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Provision for liabilities

| Provisions are recognised when the LLP has a present obligation (legal or constructive) as a result of a past event, it is probable that the LLP will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.

| The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

| Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value using a pre-tax discount rate. The unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was NIL (2025 - NIL).

Lithica Navion LLP (Registered number: OC448943)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 18,000,000 |  |

| AMORTISATION

| At 1 April 2025 | 2,700,000 |  |

| Charge for year | 1,800,000 |  |

| At 31 March 2026 | 4,500,000 |  |

| NET BOOK VALUE

| At 31 March 2026 | 13,500,000 |  |

| At 31 March 2025 | 15,300,000 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2025 | 266,067 |  |

| Additions | 28,808 |  |

| At 31 March 2026 | 294,875 |  |

| DEPRECIATION

| At 1 April 2025 | 99,415 |  |

| Charge for year | 59,851 |  |

| At 31 March 2026 | 159,266 |  |

| NET BOOK VALUE

| At 31 March 2026 | 135,609 |  |

| At 31 March 2025 | 166,652 |  |

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Other debtors | 88,616 |  | 74,697 |  |

Lithica Navion LLP (Registered number: OC448943)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade creditors | 360 |  | - |  |

| Taxation and social security | 1,975 |  | - |  |

| Other creditors | 2,100 |  | 2,100 |  |

4,435 |  | 2,100 |  |

8. | RELATED PARTY DISCLOSURES

| During the period under review, licence fees of £62,820 (2025: £62,750) were charged to entities connected with key management personnel.