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COMPANY REGISTRATION NUMBER: 05152313

Xentum Limited

Filleted Unaudited Financial Statements

31 December 2025

Xentum Limited

Balance Sheet

31 December 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 6 | 5,011 | 7,548

Current assets

Stocks | 139,500 | 106,500
Debtors | 7 | 129,745 | 142,718
Cash at bank and in hand | 54,712 | 73,403
| --------- | ---------
| 323,957 | 322,621

Creditors: amounts falling due within one year | 8 | 105,299 | 98,942
| --------- | ---------
Net current assets | 218,658 | 223,679
| --------- | ---------
Total assets less current liabilities | 223,669 | 231,227

Creditors: amounts falling due after more than one year | 9 | 185,000 | 211,405
| --------- | ---------
Net assets | 38,669 | 19,822
| --------- | ---------

Capital and reserves

Called up share capital | 100,106 | 100,106
Share premium account | 14,738 | 14,738
Profit and loss account | ( 76,175) | ( 95,022)
| --------- | ---------
Shareholders funds | 38,669 | 19,822
| --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income (including profit and loss account) has not been delivered.
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Xentum Limited

Balance Sheet (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 24 March 2026 , and are signed on behalf of the board by:

Mr J Spencer
Director

Company registration number: 05152313

Xentum Limited

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Moss Wood, Seven Sisters Lane, Toft, Knutsford, Cheshire, WA16 8TH.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There were no material judgements, estimates or assumptions.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Customer client banks | - | 20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25% straight line
| Equipment | - | 25% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 12 (2024: 14 ).
5. Intangible assets

| Customer client banks
| £
Cost |
At 1 January 2025 and 31 December 2025 | 10,000
| --------
Amortisation |
At 1 January 2025 and 31 December 2025 | 10,000
| --------
Carrying amount |
At 31 December 2025 | –
| --------
At 31 December 2024 | –
| --------

6. Tangible assets

| Plant and machinery | Equipment | Total
| £ | £ | £
Cost |  |  |
At 1 January 2025 and 31 December 2025 | 40,303 | 28,142 | 68,445
| -------- | -------- | --------
Depreciation |  |  |
At 1 January 2025 | 40,303 | 20,594 | 60,897
Charge for the year | – | 2,537 | 2,537
| -------- | -------- | --------
At 31 December 2025 | 40,303 | 23,131 | 63,434
| -------- | -------- | --------
Carrying amount |  |  |
At 31 December 2025 | – | 5,011 | 5,011
| -------- | -------- | --------
At 31 December 2024 | – | 7,548 | 7,548
| -------- | -------- | --------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 113,715 | 125,698
Other debtors | 16,030 | 17,020
| --------- | ---------
| 129,745 | 142,718
| --------- | ---------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 36,509
Trade creditors | 8,810 | 8,259
Social security and other taxes | 28,361 | 27,046
Other creditors | 68,128 | 27,128
| --------- | --------
| 105,299 | 98,942
| --------- | --------

9. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 61,405
Other creditors | 185,000 | 150,000
| --------- | ---------
| 185,000 | 211,405
| --------- | ---------

During the year, CBILS loan with an original advance in 2021 of £250,000 was repaid by the company.
10. Directors' advances, credits and guarantees
During the year, the director, Mr Baldwin, advanced a further £35,000 to the company in respect of his loan. As at 31 December 2025 £209,128 (2024 £174,128) was owed to him and the directors expect to repay £24,128 before 31 December 2026 and £185,000 after this date. Also during the year, the director, Mr Spencer, advanced £41,000 as a loan to the company. As at 31 December 2025 £41,000 (2024 £nil) was owed to him and the directors expect to repay this before 31 December 2026.