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REGISTERED NUMBER: SC709125 (Scotland)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

A2B Networks Ltd

A2B Networks Ltd (Registered number: SC709125)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A2B Networks Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTOR: David Purdie





REGISTERED OFFICE: 9 Dochart Crescent
Wallace Fields
Robroyston
Glasgow
G33 1PU





REGISTERED NUMBER: SC709125 (Scotland)





ACCOUNTANTS: Stevenson & Kyles
Chartered Accountants
25 Sandyford Place
Glasgow
G3 7NG

A2B Networks Ltd (Registered number: SC709125)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,876 634

CURRENT ASSETS
Debtors 5 15,186 13,675
Cash at bank 12,091 28,380
27,277 42,055
CREDITORS
Amounts falling due within one year 6 28,469 35,925
NET CURRENT (LIABILITIES)/ASSETS (1,192 ) 6,130
TOTAL ASSETS LESS CURRENT
LIABILITIES

684

6,764

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 584 6,664
SHAREHOLDERS' FUNDS 684 6,764

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 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 relating to financial statements, so far as applicable to the company.

A2B Networks Ltd (Registered number: SC709125)

Balance Sheet - continued
31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 June 2025 and were signed by:





David Purdie - Director


A2B Networks Ltd (Registered number: SC709125)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

A2B Networks Ltd is a private company, limited by shares , registered in Scotland. 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 Pound Sterling (£).


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.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33.33% on cost

Financial instruments
Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

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 payable 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.

A2B Networks Ltd (Registered number: SC709125)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Fittings
and Computer
equipment equipment Totals
£    £    £   
COST
At 1 April 2024 - 2,837 2,837
Additions 1,270 1,099 2,369
At 31 March 2025 1,270 3,936 5,206
DEPRECIATION
At 1 April 2024 - 2,203 2,203
Charge for year 127 1,000 1,127
At 31 March 2025 127 3,203 3,330
NET BOOK VALUE
At 31 March 2025 1,143 733 1,876
At 31 March 2024 - 634 634

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 12,978 13,675
Other debtors 2,208 -
15,186 13,675

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 26,869 29,270
Other creditors 1,600 6,655
28,469 35,925

A2B Networks Ltd (Registered number: SC709125)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1 100 100

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The overdrawn director's loan account balance, included within "Other Debtors", was repaid within nine months of the year end.