REGISTERED NUMBER: 07614803 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Axion Energy Solutions Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S A Lundy

S J Lundy

SECRETARY:

Mrs S Lundy

REGISTERED OFFICE:

23 Gilderdale Close

Faverdale

Darlington

Co. Durham

DL3 0EE

REGISTERED NUMBER:

07614803 (England and Wales)

ACCOUNTANTS:

Surge Accounting

23 Woodland Road

Darlington

Co. Durham

DL3 7BJ

FIXED ASSETS

Tangible assets

4

2,087

2,989

CURRENT ASSETS

Debtors

79,110

67,830

Cash at bank and in hand

25,518

30,555

104,628

98,385

CREDITORS

Amounts falling due within one year

12,781

7,705

NET CURRENT ASSETS

91,847

90,680

TOTAL ASSETS LESS CURRENT LIABILITIES

93,934

93,669

CREDITORS

Amounts falling due after more than one year

24,398

28,703

NET ASSETS

69,536

64,966

CAPITAL AND RESERVES

Called up share capital

5

100

100

Retained earnings

69,436

64,866

SHAREHOLDERS' FUNDS

69,536

64,966

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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 December 2025 and were signed on its behalf by:

S A Lundy - Director

1.	STATUTORY INFORMATION

Axion Energy Solutions Ltd 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, excluding discounts, rebates, value added tax and other sales taxes.

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

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

and 31 March 2025

21,386

DEPRECIATION

At 1 April 2024

18,397

Charge for year

902

At 31 March 2025

19,299

NET BOOK VALUE

At 31 March 2025

2,087

At 31 March 2024

2,989

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1.00

100

100

6.	RELATED PARTY DISCLOSURES

Included in other debtors is a balance of £63,990 (2024: £63,990) owed from AES Property Ltd.

The director Mr S A Lundy is the ultimate controlling party of both Axion Energy Solutions Ltd and AES

Property Ltd.