REGISTERED NUMBER: 07300225 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ANVIL SEMICONDUCTORS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M S M Lamb

L J Shaw

LCIF Representatives Limited

C W Taylor

S M Le Cornu

REGISTERED OFFICE:

414 Linen Hall

162-168 Regent Street

London

W1B 5TE

REGISTERED NUMBER:

07300225 (England and Wales)

ACCOUNTANTS:

Kingly Jones LLP

Chartered Accountants

414 Linen Hall

162-168 Regent Street

London

W1B 5TE

FIXED ASSETS

Intangible assets

4

38,533

25,398

CURRENT ASSETS

Debtors

5

1,176

359

Cash at bank

7,506

25,091

8,682

25,450

CREDITORS

Amounts falling due within one year

6

7,689

6,707

NET CURRENT ASSETS

993

18,743

TOTAL ASSETS LESS CURRENT LIABILITIES

39,526

44,141

CAPITAL AND RESERVES

Called up share capital

320

320

Share premium

41,701

41,701

Capital redemption reserve

38

38

Retained earnings

(2,533

)

2,082

39,526

44,141

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 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 15 December 2025 and were signed on its behalf by:

L J Shaw - Director

1.	STATUTORY INFORMATION

Anvil Semiconductors 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.

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.

Going Concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of 15-20 years.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

47,922

Additions

17,001

At 31 March 2025

64,923

AMORTISATION

At 1 April 2024

22,524

Charge for year

3,866

At 31 March 2025

26,390

NET BOOK VALUE

At 31 March 2025

38,533

At 31 March 2024

25,398

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

VAT

1,103

359

Prepayments and accrued income

73

-

1,176

359

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,746

1,653

Social security and other taxes

-

2,014

Other creditors

3,052

-

Accruals and deferred income

2,891

3,040

7,689

6,707