Registration number: 14278135

Aedon.Co Limited

Contents

Balance Sheet	1
Statement of Changes in Equity	2
Notes to the Unaudited Financial Statements	3 to 7

Aedon.Co Limited

(Registration number: 14278135)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	257,062	169,483
Tangible assets	5	3,095	3,354
Investments	6	11,185	11,185
		271,342	184,022
Current assets
Debtors	7	25,204	27,358
Cash at bank and in hand		201,335	169,027
		226,539	196,385
Creditors: Amounts falling due within one year	8	(92,458)	(177,590)
Net current assets		134,081	18,795
Net assets		405,423	202,817
Capital and reserves
Called up share capital		29,600	24,600
Share premium reserve		1,026,212	531,212
Retained earnings		(650,389)	(352,995)
Shareholders' funds		405,423	202,817

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 2 December 2025
 

......................................... Mr Paul James Foden Director

Aedon.Co Limited

Statement of Changes in Equity for the Year Ended 31 March 2025

	Share capital £	Share premium £	Retained earnings £	Total £
At 1 April 2024	24,600	531,212	(352,995)	202,817
Loss for the year	-	-	(297,394)	(297,394)
New share capital subscribed	5,000	495,000	-	500,000
At 31 March 2025	29,600	1,026,212	(650,389)	405,423

Aedon.Co Limited

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

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
792 Wilmslow Road
Suite 48
Manchester
M20 6UG
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis. The company meets its day to day working capital requirements through funds provided by the directors and investors. The directors consider that these facilities will continue to be made available to the company. On this basis, the directors consider it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments which would result if the going concern basis were not appropriate.

Aedon.Co Limited

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

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Exhibition equipment	3 years straight line
Computer equipment	3 years straight line
Office equipment	10 years straight line

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Aedon.Co Limited

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

Intangible assets

Intangible assets are stated in the balance sheet at cost, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Software development	10 years straight line

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2024 - 3).

Aedon.Co Limited

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

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 April 2024	194,781	194,781
Additions acquired separately	118,959	118,959
At 31 March 2025	313,740	313,740
Amortisation
At 1 April 2024	25,298	25,298
Amortisation charge	31,380	31,380
At 31 March 2025	56,678	56,678
Carrying amount
At 31 March 2025	257,062	257,062
At 31 March 2024	169,483	169,483

5	Tangible assets

	Office equipment £	Computer Equipment £	Exhibition equipment £	Total £
Cost or valuation
At 1 April 2024	796	2,858	1,994	5,648
Additions	105	2,689	-	2,794
At 31 March 2025	901	5,547	1,994	8,442
Depreciation
At 1 April 2024	141	1,488	664	2,293
Charge for the year	123	2,266	665	3,054
At 31 March 2025	264	3,754	1,329	5,347
Carrying amount
At 31 March 2025	637	1,793	665	3,095
At 31 March 2024	655	1,370	1,329	3,354

Aedon.Co Limited

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

6	Investments

	2025 £	2024 £
Investments	11,185	11,185