REGISTERED NUMBER: 13843623 (England and Wales)

Financial Statements

for the Year Ended 31 January 2026

for

Aeon Energy Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

M L C Cunha

Dr A Mulard

REGISTERED OFFICE:

Office 4.7, Bank Studios

23 Park Royal Road

London

NW10 7JH

REGISTERED NUMBER:

13843623 (England and Wales)

ACCOUNTANTS:

Parker Cavendish

Chartered Accountants

Suite 301, Stanmore Business

and Innovation Centre

Howard Road

Stanmore

Middlesex

HA7 1FW

FIXED ASSETS

Intangible assets

4

6,910

6,320

Property, plant and equipment

5

3,399

1,298

Investments

6

7,116

7,116

17,425

14,734

CURRENT ASSETS

Debtors

7

376,348

28,898

Cash at bank and in hand

70,941

62,075

447,289

90,973

CREDITORS

Amounts falling due within one year

8

(546,524

)

(274,499

)

NET CURRENT LIABILITIES

(99,235

)

(183,526

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(81,810

)

(168,792

)

CAPITAL AND RESERVES

Called up share capital

9

1

1

Share premium

259,989

259,989

Retained earnings

(341,800

)

(428,782

)

SHAREHOLDERS' FUNDS

(81,810

)

(168,792

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 April 2026 and were signed on its behalf by:

M L C Cunha - Director

1.	STATUTORY INFORMATION

Aeon Energy Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about Aeon Energy Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Intellectual property are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Grant income

Grant income is recognised as income when the grant proceeds are received or receivable.The grant proceeds are recognised gross as other operating income within the financial statements, with the related costs in the period in which they are intended to compensate being presented in the appropriate expense category.Grants which are received before the revenue recognition criteria are satisfied are recognised as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 February 2025

6,320

Additions

590

At 31 January 2026

6,910

NET BOOK VALUE

At 31 January 2026

6,910

At 31 January 2025

6,320

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 February 2025

1,603

Additions

2,564

At 31 January 2026

4,167

DEPRECIATION

At 1 February 2025

305

Charge for year

463

At 31 January 2026

768

NET BOOK VALUE

At 31 January 2026

3,399

At 31 January 2025

1,298

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 February 2025

and 31 January 2026

7,116

NET BOOK VALUE

At 31 January 2026

7,116

At 31 January 2025

7,116

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

145,358

4,663

Amounts owed by group undertakings

97,432

21,904

Other debtors

133,558

2,331

376,348

28,898

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

133,479

-

Taxation and social security

-

3,559

Other creditors

413,045

270,940

546,524

274,499

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100,000

Ordinary shares

£0.00001

1

1

44,665

Ordinary A shares

£0.00001

-

-

1

1