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REGISTERED NUMBER: 09312053 (England and Wales)

ADDED VALUE SOLUTIONS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

ADDED VALUE SOLUTIONS LIMITED (REGISTERED NUMBER: 09312053)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 30 April 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

ADDED VALUE SOLUTIONS LIMITED

COMPANY INFORMATION

for the Year Ended 30 April 2025

| DIRECTORS: | S Lukas

| Mrs J L Lukas

| REGISTERED OFFICE: | Unit 4 Coney Green Business Centre

| Wingfield View

| Clay Cross

| Chesterfield

| S45 9JW

| REGISTERED NUMBER: | 09312053 (England and Wales)

| ACCOUNTANT: | Clear Vision Accountancy Limited

| 1 Abacus House

| Newlands Road

| Corsham

| Wiltshire

| SN13 0BH

ADDED VALUE SOLUTIONS LIMITED (REGISTERED NUMBER: 09312053)

BALANCE SHEET

30 April 2025

| 30/4/25 | 30/4/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | 450 |  |

Tangible assets | 5 | 5,888 |  | 6,779 |  |

Investments | 6 | 12,752 |  | 16,267 |  |

18,640 |  | 23,496 |  |

CURRENT ASSETS

Debtors | 7 | 14,502 |  | 37,390 |  |

Cash at bank | 24,028 |  | 9,825 |  |

38,530 |  | 47,215 |  |

CREDITORS

Amounts falling due within one year | 8 | 80,324 |  | 89,339 |  |

NET CURRENT LIABILITIES | (41,794 | ) | (42,124 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (23,154 | ) | (18,628 | ) |

CREDITORS

Amounts falling due after more than one year | 9 | 22,709 |  | 31,422 |  |

NET LIABILITIES | (45,863 | ) | (50,050 | ) |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | (45,864 | ) | (50,051 | ) |

(45,863 | ) | (50,050 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 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.

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 16 September 2025 and were signed on its behalf by:

Mrs J L Lukas - Director

ADDED VALUE SOLUTIONS LIMITED (REGISTERED NUMBER: 09312053)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| Added Value Solutions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company 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 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, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of seven 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 cost

| Investments

| Investments in Crypto currencies during the year have been recognised at cost. Profits and losses have been taken to the income statement. They will be reviewed annually for impairment.

| 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.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Going concern

| The directors have assessed whether the company is a going concern and have considered all available information about the future and are confident of the company's ability to continue as a going concern.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 7 ) .

ADDED VALUE SOLUTIONS LIMITED (REGISTERED NUMBER: 09312053)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 April 2025

4. | INTANGIBLE FIXED ASSETS

| Other |

| intangible |

| Goodwill |  | assets |  | Totals

£ | £ | £ |

| COST

| At 1 May 2024 | 280,000 |  | 450 |  | 280,450 |  |

| Disposals | - |  | (450 | ) | (450 | ) |

| At 30 April 2025 | 280,000 |  | - |  | 280,000 |  |

| AMORTISATION

| At 1 May 2024

| and 30 April 2025 | 280,000 |  | - |  | 280,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | - |  | - |  | - |  |

| At 30 April 2024 | - |  | 450 |  | 450 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 May 2024 | 16,565 |  |

| Additions | 2,781 |  |

| Disposals | (2,135 | ) |

| At 30 April 2025 | 17,211 |  |

| DEPRECIATION

| At 1 May 2024 | 9,786 |  |

| Charge for year | 3,439 |  |

| Eliminated on disposal | (1,902 | ) |

| At 30 April 2025 | 11,323 |  |

| NET BOOK VALUE

| At 30 April 2025 | 5,888 |  |

| At 30 April 2024 | 6,779 |  |

6. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 May 2024 | 16,267 |  |

| Disposals | (3,515 | ) |

| At 30 April 2025 | 12,752 |  |

| NET BOOK VALUE

| At 30 April 2025 | 12,752 |  |

| At 30 April 2024 | 16,267 |  |

ADDED VALUE SOLUTIONS LIMITED (REGISTERED NUMBER: 09312053)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 April 2025

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

| 30/4/25 |  | 30/4/24

£ | £ |

| Trade debtors | 10,058 |  | 24,258 |  |

| Other debtors | 4,444 |  | 13,132 |  |

14,502 |  | 37,390 |  |

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

| 30/4/25 |  | 30/4/24

£ | £ |

| Bank loans and overdrafts | 9,278 |  | 10,035 |  |

| Trade creditors | 12,774 |  | 9,784 |  |

| Taxation and social security | 19,293 |  | 42,938 |  |

| Other creditors | 38,979 |  | 26,582 |  |

80,324 |  | 89,339 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30/4/25 |  | 30/4/24

£ | £ |

| Bank loans | 22,709 |  | 31,422 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

| 30/4/25 |  | 30/4/24

£ | £ |

| Mrs J L Lukas

| Balance outstanding at start of year | - |  | (5,716 | ) |

| Amounts advanced | - |  | 10,653 |  |

| Amounts repaid | - |  | (4,937 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |