ACCOUNTS - Final Accounts preparation

Registered number: 10298767

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 JULY 2025

	ATHENA MARKET ACCESS SOLUTIONS LTD


ATHENA MARKET ACCESS SOLUTIONS LTD

COMPANY INFORMATION

Director	M Lebmeier


Registered number	10298767


Registered office	8 Hunstanton Close
	Colnbrook
	Slough
	United Kingdom
	SL3 0RL


Accountants	Menzies LLP
	Chartered Accountants
	Magna House
	18-32 London Road
	Staines-Upon-Thames
	TW18 4BP


ATHENA MARKET ACCESS SOLUTIONS LTD

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 6


ATHENA MARKET ACCESS SOLUTIONS LTD REGISTERED NUMBER:10298767

STATEMENT OF FINANCIAL POSITION

AS AT 31 JULY 2025

		2025		2024
Note		£		£

Fixed assets
Tangible Fixed Assets	4		6,350		8,180
			6,350		8,180
Current assets
Debtors: amounts falling due within one year	5	10,588		3,183
Cash at bank and in hand		-		15,157
		10,588		18,340
Creditors: amounts falling due within one year	6	(16,804)		(19,729)
Net current liabilities			(6,216)		(1,389)
Total assets less current liabilities			134		6,791

Net assets			134		6,791

Capital and reserves
Called up share capital	1	1
Profit and loss account	133	6,790
	134	6,791

Page 1


ATHENA MARKET ACCESS SOLUTIONS LTD REGISTERED NUMBER:10298767

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 JULY 2025

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

M Lebmeier

Director

Date: 28 April 2026

The notes on pages 3 - 6 form part of these financial statements.

Page 2


ATHENA MARKET ACCESS SOLUTIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1.	General information

Athena Market Access Solutions Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is disclosed on the company information page.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

Page 3


ATHENA MARKET ACCESS SOLUTIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

2.Accounting policies (continued)

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles	-	25% reducing balance
Office equipment	-	25% reducing balance
Computer equipment	-	25% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.5

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

3.	Employees
	The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Page 4


ATHENA MARKET ACCESS SOLUTIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

4.	Tangible fixed assets

	Motor vehicles	Office equipment	Computer equipment	Total
	£	£	£	£
Cost or valuation
At 1 August 2024	35,380	1,100	7,094	43,574
Additions	-	-	241	241
At 31 July 2025	35,380	1,100	7,335	43,815
Depreciation
At 1 August 2024	31,051	299	4,044	35,394
Charge for the year on owned assets	-	187	802	989
Charge for the year on financed assets	1,082	-	-	1,082
At 31 July 2025	32,133	486	4,846	37,465
Net book value
At 31 July 2025	3,247	614	2,489	6,350
At 31 July 2024	4,329	801	3,050	8,180

Debtors

					2025	2024
					£	£


Trade debtors	-	1,080
Other debtors	10,214	-
Prepayments and accrued income	374	2,103
	10,588	3,183

Page 5


ATHENA MARKET ACCESS SOLUTIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank overdrafts	156	-
Trade creditors	3,895	592
Corporation tax	9,636	10,053
Other taxation and social security	-	5,518
Other creditors	-	916
Accruals and deferred income	3,117	2,650
	16,804	19,729

7.	Related party transactions
	At the year end the director owed the company £9,277 (2024: the company owed to the director £916). This amount is considered to be repayable on demand and interest free.

Page 6