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Registration number: 13917677

Audion Tech Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Audion Tech Ltd

Contents

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

Audion Tech Ltd

Company Information

Directors | Arthur Larrey Kamel El Hadef

Registered office | 114 St Martin's Lane Covent Garden London United Kingdom WC2N 4BE

Accountants | Bourner Bullock Chartered Accountants 114 St Martin's Lane Covent Garden London WC2N 4BE

Audion Tech Ltd

(Registration number: 13917677)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 811 | 885
Current assets |  |  |
Debtors | 6 | 961,358 | 527,572
Cash at bank and in hand |  | 38,170 | 3,078
|  | 999,528 | 530,650
Creditors: Amounts falling due within one year | 7 | (1,872,815) | (1,369,497)
Net current liabilities |  | (873,287) | (838,847)
Net liabilities |  | (872,476) | (837,962)
Capital and reserves |  |  |
Called up share capital | 10 | 500 | 500
Retained earnings |  | (872,976) | (838,462)
Shareholders' deficit |  | (872,476) | (837,962)

Audion Tech Ltd

(Registration number: 13917677)
Balance Sheet as at 31 December 2025

For the financial 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 April 2026 and signed on its behalf by:

......................................... Arthur Larrey Director

Audion Tech Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 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:
114 St Martin's Lane
Covent Garden
London
WC2N 4BE
United Kingdom

Principal activity

The principal activity of the Company is that of promoting and advertising audio applications.

These financial statements were authorised for issue by the Board on 15 April 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 company has made a loss in the year and continues to have net current liabilities. The company is dependent on the financial support of its parent company to continue as a going concern, and the parent company has confirmed that it will continue to provide support to the UK company for the next 12 months.

Revenue recognition

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

Audion Tech Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

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.

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
Computer equipment | 25% Straight line method

Financial instruments

Classification
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans to/from related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors

Basic financial assets, including trade and other debtors, are intially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.
Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Audion Tech Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 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.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Significant judgements and key sources of estimation uncertainty

Judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion there are no significant judgements or key sources of estimation uncertainty.

4 | Staff numbers

The average number of persons employed by the Company (including directors) during the year, was 1 (2024 - 1).

Audion Tech Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 January 2025 | 3,538 | 3,538
Additions | 811 | 811
Disposals | (883) | (883)
At 31 December 2025 | 3,466 | 3,466
Depreciation
At 1 January 2025 | 2,653 | 2,653
Charge for the year | 885 | 885
Eliminated on disposal | (883) | (883)
At 31 December 2025 | 2,655 | 2,655
Carrying amount
At 31 December 2025 | 811 | 811
At 31 December 2024 | 885 | 885

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 174,598 | 20,580
Prepayments | 15,525 | 5,175
Other debtors | 771,235 | 501,817
| 961,358 | 527,572

Audion Tech Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 1,183 | 1,722
Amounts owed to Group undertakings and undertakings in which the Company has a participating interest |  | 1,154,041 | 1,026,527
Taxation and social security |  | 3,737 | 2,251
Accruals and deferred income |  | 713,351 | 338,564
Other creditors |  | 503 | 433
|  | 1,872,815 | 1,369,497

8 | Parent and ultimate parent undertaking

The Company's immediate parent is Audion SAS, incorporated in France.

9 | Dividends

Final dividends paid

|  | 2025 £ |  | 2024 £
Final dividend of £Nil per each Ordinary |  | - |  | -

10 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 500 | 500 | 500 | 500