REGISTERED NUMBER: 04619314 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

AGN INTERNATIONAL - EMEA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M D Luchtenburg

E F J Seyvos

A Weinberger

A Bewick

SECRETARY:

M E Lawson

REGISTERED OFFICE:

3 More London Riverside

London

SE1 2RE

REGISTERED NUMBER:

04619314 (England and Wales)

ACCOUNTANTS:

Hartley Fowler LLP

Chartered Accountants

4th Floor Tuition House

27-37 St George's Road

Wimbledon

London

SW19 4EU

CURRENT ASSETS

Debtors

4

88,031

92,246

Cash at bank

177,054

167,714

265,085

259,960

CREDITORS

Amounts falling due within one year

5

21,417

25,268

NET CURRENT ASSETS

243,668

234,692

TOTAL ASSETS LESS CURRENT LIABILITIES

243,668

234,692

RESERVES

Income and expenditure account

243,668

234,692

243,668

234,692

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 directors acknowledge their 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 surplus or deficit 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.

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 Board of Directors and authorised for issue on 7 September 2026 and were signed on its behalf by:

A Bewick - Director

1.	STATUTORY INFORMATION

AGN International - EMEA Limited is a private company, limited by guarantee , 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 Euro (€).

The functional currency of the company is considered to be Euros because that is the currency of the economic environment in which the company operates. When determining the functional currency the directors have considered the currency that influences sales prices for goods and services, the competitive forces and regulations that determine the sales prices and the currency that influences labour, material and its overheads.

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.

Critical accounting judgements and key sources of estimation uncertainty

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.

The Company makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The main assumption made by the directors is to estimate the realisable value of trade and other receivable balances at the balance sheet date, and adequacy of allowance for bad debts.

Turnover

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

Subscription income is recognised over the life of the subscription.

Income from meetings is recognised once the meeting has taken place.

Financial instruments

Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Cash at bank is measured at transaction price.

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.

Foreign currencies

Transactions in currencies other than in Euros are initially recorded at the exchange rate prevailing on the date of the transaction. At each reporting date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the exchange rate prevailing at the reporting date. Gains and losses arising on retranslation are included in the income statement for the period.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

€

€

Trade debtors

16,686

33,208

Other debtors

71,345

59,038

88,031

92,246

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

€

€

Trade creditors

13,917

17,768

Other creditors

7,500

7,500

21,417

25,268

6.	RELATED PARTY DISCLOSURES

AGN International Ltd is considered to be a related party through both companies sharing key management staff. The Company has entered into a licence agreement with AGN International Ltd, which provides for the supply of administrative services, as follows:

2025

2024

€

€

Administrative services recharged from:

AGN International Ltd

247,261

242,698

At the year end there was a balance of €36,425 (2024 - €31,924) due from AGN International Ltd.

The Directors of the Company are partners or directors of independent firms of accountants and professional advisers that are members of the Company. Their firms have made charges for time incurred on specific activities on behalf of the Company, reimbursed expenses and other items, as follows:

Director

Firm

Country

2025

2024

€

€

M Gibbs

Dafferns LLP

United Kingdom

1,037

628

T Luchtenburg

DK Accountants

Netherlands

-

2,202

A Le Prince

WLP GmbH

Germany

469

-

A Weinberger

Wirtschaftstreuhand GmbH

Germany

2,780

4,013

A Bewick

Ballards LLP

United Kingdom

1,163

-

In addition, the above directors' members firms have also made charges for the reimbursed expenses and other items of other individuals, as follows:

Firm

2025

2024

€

€

BM&A

-

880

Caderas Martin

1,038

468

Shipleys

-

6,627

DK Accountants

-

105

Ballards LLP

1,506

2,991

At the reporting date the balances due to/(from) these firms were:

Firm

2025

2024

€

€

Wirtschaftstreuhand GmbH

265

(218

)

BM&A

(511

)

(511

)

Caderas Martin

570

(362

)

Shipleys

410

202

Ballards

574

3,591

7.	LIMITED BY GUARANTEE

The Company is Limited by Guarantee and does not have a share capital. The liability of each member of the Company in the event of winding up is limited to €1.