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Registered number: 11703938
Avantgarde Finance Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Avantgarde Finance Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Avantgarde Finance Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 11703938

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 479,546 |  | 714,602
Tangible Assets | 5 |  | 441 |  | 487
Investments | 6 |  | 533,483 |  | 557,926
|  |  | 1,013,470 |  | 1,273,015
CURRENT ASSETS
Debtors | 7 | 990,596 |  | 1,967,649 |
Cash at bank and in hand |  | 540,597 |  | 599,341 |
|  | 1,531,193 |  | 2,566,990 |
Creditors: Amounts Falling Due Within One Year | 8 | - |  | (93,534 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,531,193 |  | 2,473,456
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,544,663 |  | 3,746,471
PROVISIONS FOR LIABILITIES
Deferred Taxation | 9 |  | - |  | (74,417 )
NET ASSETS |  |  | 2,544,663 |  | 3,672,054
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Share premium account |  |  | 4,931,931 |  | 4,931,931
Other reserves |  |  | 704,007 |  | 704,007
Profit and Loss Account |  |  | (3,091,277 ) |  | (1,963,886 )
SHAREHOLDERS' FUNDS |  |  | 2,544,663 |  | 3,672,054

Page 1
Page 2
Avantgarde Finance Ltd
Balance Sheet (continued)
As At 31 December 2025
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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Ms Mona El Isa Director
1st April 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Avantgarde Finance Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Avantgarde Finance Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11703938 . The registered office is 12 new fetter lane, London, EC4A 1JP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets represent digital assets held by the company at the year end. Digital assets are recognised in accordance with the requirements of FRS102.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | 33%

2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
Avantgarde Finance Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Cash at bank and in hand
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Intangible Assets

| Other
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 714,602
Additions | 1,002,879
Revaluations | (83,410 )
Disposals | (1,154,525 )
As at 31 December 2025 | 479,546
Net Book Value
As at 31 December 2025 | 479,546
As at 1 January 2025 | 714,602

Page 4
Page 5
Avantgarde Finance Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 January 2025 | 547
Additions | 149
As at 31 December 2025 | 696
Depreciation
As at 1 January 2025 | 60
Provided during the period | 195
As at 31 December 2025 | 255
Net Book Value
As at 31 December 2025 | 441
As at 1 January 2025 | 487

6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 557,926
Revaluations | (24,443 )
As at 31 December 2025 | 533,483
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 533,483
As at 1 January 2025 | 557,926

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,485 |  | 1,598
Other debtors | 989,111 |  | 1,966,051
| 990,596 |  | 1,967,649

Page 5
Page 6
Avantgarde Finance Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 13,507
Other loans | - |  | 80,027
| - |  | 93,534

9. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | (301,367) |  | 74,417

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 6