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AVIAN LABS LTD

Registered Number
13941760
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2024

AVIAN LABS LTD
Company Information
for the period from 1 April 2024 to 31 December 2024

Directors | AMOR, Simon
| HUDACK, Michael Nicholas
| MOLONEY, Grace

Registered Address | Arquen House 4-6 Spicer Street
| St. Albans
| AL3 4PQ

Registered Number | 13941760 (England and Wales)

AVIAN LABS LTD
Balance Sheet as at
31 December 2024

| Notes | 31 Dec 2024 |  | 31 Mar 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 42,317 |  |  |  | 31,987
|  |  |  | 42,317 |  |  |  | 31,987
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 773,544 |  |  |  | 608,842 |  |
Cash at bank and on hand |  | 76,376 |  |  |  | 104,115 |  |
|  | 849,920 |  |  |  | 712,957 |  |
Creditors amounts falling due within one year | 5 | (5,558,121) |  |  |  | (3,340,429) |  |
Net current assets (liabilities) |  |  |  | (4,708,201) |  |  |  | (2,627,472)
Total assets less current liabilities |  |  |  | (4,665,884) |  |  |  | (2,595,485)
Net assets |  |  |  | (4,665,884) |  |  |  | (2,595,485)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | (4,665,885) |  |  |  | (2,595,486)
Shareholders' funds |  |  |  | (4,665,884) |  |  |  | (2,595,485)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- 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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 16 September 2025, and are signed on its behalf by:
HUDACK, Michael Nicholas Director Registered Company No. 13941760

AVIAN LABS LTD
Notes to the Financial Statements
for the period ended 31 December 2024

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| The financial statements have been prepared on the going concern basis notwithstanding the fact that the company has a deficiency on shareholders' funds at the period end. The director considers the basis to be appropriate as the parent company, Avian Labs, Inc, has sufficient reserves to support the company to trade for a minimum of 12 months from the date of approval of the financial statements.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the income statement in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Office Equipment | 4

2. | Average number of employees
--- | ---

|  | 2024 |  | 2024
| Average number of employees during the year | 14 |  | 10

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 42,461 |  | 42,461
| Additions | 19,988 |  | 19,988
| At 31 December 24 | 62,449 |  | 62,449
| Depreciation and impairment
| At 01 April 24 | 10,474 |  | 10,474
| Charge for year | 9,658 |  | 9,658
| At 31 December 24 | 20,132 |  | 20,132
| Net book value
| At 31 December 24 | 42,317 |  | 42,317
| At 31 March 24 | 31,987 |  | 31,987

4. | Debtors: amounts due within one year
--- | ---

|  | 2024 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed by group undertakings | 228,109 |  | 130,271
| Other debtors | 498,368 |  | 436,947
| Prepayments and accrued income | 47,067 |  | 41,624
| Total | 773,544 |  | 608,842

5. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 3,533 |  | 5,414
| Amounts owed to related parties | 5,456,251 |  | 3,267,360
| Taxation and social security | 78,157 |  | 55,554
| Other creditors | 3,553 |  | 6,145
| Accrued liabilities and deferred income | 16,627 |  | 5,956
| Total | 5,558,121 |  | 3,340,429

6. | Other commitments
--- | ---
| Minimum lease payments under non-cancellable operating leases total £156,293 due within one year (31 March 2024: £256,766).

7. | Related party transactions
--- | ---
| Included in Creditors amounts falling due within one year is £5,456,251 (31 March 2024: £3,267,360), owed to the ultimate controlling party, Avian Labs Inc, based in the United States of America. The loan is unsecured, interest-free, and repayable on demand. Included in Debtors amounts due within one year is £228,109 (31 March 2024: £130,271), owed to the company by Avian Labs Netherlands B.V, based in the Netherlands. The loan is unsecured, interest is charged at the average EURIBOR 12-month interest rate plus 1 percent, and is repayable on demand.