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| Balance Sheet | 1—2 |
| Notes to the Financial Statements | 3—6 |
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| Notes | £ | £ | £ | £ | |
| FIXED ASSETS | |||||
| Tangible Assets | 4 |
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| CURRENT ASSETS | |||||
| Debtors | 5 |
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| Cash at bank and in hand |
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| Creditors: Amounts Falling Due Within One Year | 6 |
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| NET CURRENT ASSETS (LIABILITIES) |
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| TOTAL ASSETS LESS CURRENT LIABILITIES |
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| Creditors: Amounts Falling Due After More Than One Year | 7 |
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| PROVISIONS FOR LIABILITIES | |||||
| Deferred Taxation | 8 |
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| NET ASSETS |
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| CAPITAL AND RESERVES | |||||
| Called up share capital | 9 |
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| Share premium account |
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| Profit and Loss Account |
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| SHAREHOLDERS' FUNDS | 1,239,291 | 846,071 | |||
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Director
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| Plant & Machinery |
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| Fixtures & Fittings |
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| Computer Equipment |
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| Sales, marketing and distribution |
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| Manufacturing |
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| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total | |
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| Cost | ||||
| As at 1 January 2024 |
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| Additions |
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| Disposals |
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| As at 31 December 2024 |
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| Depreciation | ||||
| As at 1 January 2024 |
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| Provided during the period |
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| Disposals |
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| As at 31 December 2024 |
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| Net Book Value | ||||
| As at 31 December 2024 |
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| As at 1 January 2024 |
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| 2024 | 2023 | ||
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| Due within one year | |||
| Trade debtors |
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| Prepayments and accrued income |
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| Other debtors |
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| Amounts owed by related party |
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| 2024 | 2023 | ||
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| £ | £ | ||
| Trade creditors |
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| Bank loans and overdrafts | - |
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| Corporation tax |
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| PAYE & NIC |
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| VAT |
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| Other creditors |
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| Accruals and deferred income |
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| Directors' loan accounts |
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| Amounts owed to related party |
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| Bank loan |
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| 2024 | 2023 | ||
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| Bank loans |
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| £ | £ | ||
| Other timing differences | 1,830 | 2,189 | |
| As at 1 January 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2024 | |
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| £ | £ | £ | £ | £ | |
| Mr David Ross |
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Pivot Avatar
Mark Dohnalek is a Director of both A2E Limited and Pivot Avatar.
A2E Limited purchased goods from Pivot Avatar during the year ended 31 December 2024 totalling £15,542 (2023 - no activity).
Pivot Shawnee
Pivot Shawnee is a subsidiary of Pivot International.
During the year ended, 31 December 2023, A2E Limted purchased goods totalling £24,660 from Pivot Shawnee. Included within the Amounts Due to Related Parties at 31 December 2023, £27,951 relates to amounts due to Pivot Shawnee. There were no transactions with Pivot Shawnee in 2024.
Wideblue Limited
Mark Dohnalek and Robert Spaedy are Directors of both A2E Limited and Wideblue Limited.
During the year ended 31 December 2024 £139,746 (2023- £110,958) was invoiced to Wideblue Limited. A2E Limited purchased goods from Wideblue Limited during the year totalling £183,811 (2023 - £272,509). Included within the Amounts to Related Parties at 31 December 2024, £41,817 (2023 - £58,957) relates to amounts due to Wideblue Limited.
Pivot International Inc
Pivot International Inc own 78% of the issued share capital in A2E Limited
During the year ended 31 December 2024 £1,165,252 (2023 - £730,358) was invoiced to Pivot International Inc. A2E Limited purchased goods from Pivot International Inc during the year totalling £3,338. There were no purchases in 2024. Included within the Amounts Due from Related Parties at 31 December 2024, £1,108,370, (2023 - £695,651) relates to amounts due from Pivot International Inc. Included within the Amounts Due to Related Parties at 31 December 2023, £27,083 relates to amounts due to Pivot International Inc. There were no amount due to Pivot International Inc at 31 December 2024.
Pivot Taiwan Limited
Mark Dohnalek is a Director of both A2E Limited and Pivot Taiwan Limited.
A2E Limited purchased goods from Pivot International Inc during the year totalling £1,644 (2023 - £24,220). Included within the Amounts Due to Related Parties at 31 December 2024, £1,644 was due to Pivot Taiwan Limited. Included within the Amounts Due from Related Parties at 31 December 2023, £387 was due from Pivot Taiwain Limited.