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Registration number: 1239550

Albrion Sales Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

Albrion Sales Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

Albrion Sales Limited

Company Information

Director | A B Gardner

Registered office | 7th Floor Hyde House London NW9 6LH

Accountants | Sterlings Ltd Chartered AccountantsLawford House Albert Place London N3 1QA

Albrion Sales Limited

(Registration number: 1239550)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 1,008 | 1,344
Tangible assets | 5 | 186 | 257
|  | 1,194 | 1,601
Current assets |  |  |
Stocks | 6 | 113,460 | 121,999
Debtors | 7 | 38,413 | 48,610
Cash at bank and in hand |  | 210,321 | 212,585
|  | 362,194 | 383,194
Creditors: Amounts falling due within one year | 8 | (30,384) | (30,056)
Net current assets |  | 331,810 | 353,138
Total assets less current liabilities |  | 333,004 | 354,739
Provisions for liabilities |  | (20) | (49)
Net assets |  | 332,984 | 354,690
Capital and reserves |  |  |
Called up share capital | 9 | 100 | 100
Profit and loss account |  | 332,884 | 354,590
Shareholders' funds |  | 332,984 | 354,690

For the financial year ending 30 June 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Albrion Sales Limited

(Registration number: 1239550)
Balance Sheet as at 30 June 2025

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 31 March 2026

......................................... A B Gardner Director

Albrion Sales Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 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:
7th Floor
Hyde House
London
NW9 6LH

These financial statements were authorised for issue by the director on 31 March 2026.

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and 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.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Albrion Sales Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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
Plant and machinery | 25% on reducing balance
Fixtures and Fittings | 25% on reducing balance
Computer equipment | 33% on reducing balance

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.
Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.
Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any 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
Other intangible fixed assets | 25% on reducing balance

Albrion Sales Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

Albrion Sales Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4 | Intangible fixed assets

| Patents and licences £ | Total £
Cost or valuation
At 1 July 2024 | 27,767 | 27,767
At 30 June 2025 | 27,767 | 27,767
Amortisation
At 1 July 2024 | 26,423 | 26,423
Amortisation charge | 336 | 336
At 30 June 2025 | 26,759 | 26,759
Carrying amount
At 30 June 2025 | 1,008 | 1,008
At 30 June 2024 | 1,344 | 1,344

5 | Tangible assets

| Short leasehold £ | Fixtures and fittings £ | Plant and machinery £ | Computer equipment £ | Total £
Cost or valuation
At 1 July 2024 | 1 | 12,142 | 146,855 | 15,797 | 174,795
At 30 June 2025 | 1 | 12,142 | 146,855 | 15,797 | 174,795
Depreciation
At 1 July 2024 | - | 12,072 | 146,756 | 15,710 | 174,538
Charge for the year | - | 17 | 25 | 29 | 71
At 30 June 2025 | - | 12,089 | 146,781 | 15,739 | 174,609
Carrying amount
At 30 June 2025 | 1 | 53 | 74 | 58 | 186
At 30 June 2024 | 1 | 70 | 99 | 87 | 257

6 | Stocks

| 2025 £ | 2024 £
Stocks | 113,460 | 121,999

Albrion Sales Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 27,464 | 46,325
Prepayments and accrued income | 2,494 | 1,717
Other debtors | 8,455 | 568
| 38,413 | 48,610

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 11,546 | 21,205
Taxation and social security | 4,131 | 600
Accruals and deferred income | 14,394 | 2,801
Other creditors | 313 | 5,450
| 30,384 | 30,056

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

10 | Related party disclosures

Included in other debtors is an amount of £8,454 owed to the company by the director (2024 - £2,633 owed to the director) . The loan is provided interest free and is unsecured. There are no formal terms and conditions regarding repayment of the loan.