Accxia Group Limited - Limited company accounts 25.1

REGISTERED NUMBER: 10261695 (England and Wales)

Report of the Director and

Unaudited

Consolidated Financial Statements

for the Year Ended 31 December 2025

for

Accxia Group Limited

Page

Company Information

1

Report of the Director

2

Chartered Accountants' Report

3

Consolidated Income Statement

4

Consolidated Balance Sheet

5

Company Balance Sheet

6

Consolidated Statement of Changes in Equity

7

Company Statement of Changes in Equity

8

Notes to the Consolidated Financial Statements

9

DIRECTOR:

V Schulze

REGISTERED OFFICE:

15 Newland

Lincoln

LN1 1XG

REGISTERED NUMBER:

10261695 (England and Wales)

ACCOUNTANTS:

Wright Vigar Limited

Chartered Accountants & Business Advisers

15 Newland

Lincoln

Lincolnshire

LN1 1XG

The director presents his report with the financial statements of the company and the group for the year ended 31 December 2025.

PRINCIPAL ACTIVITY

The principal activity of the group in the year under review was that of software publishing and technology consultancy activities.

DIRECTOR

V Schulze held office during the whole of the period from 1 January 2025 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

V Schulze - Director

30 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Accxia Group Limited for the year ended 31 December 2025 which comprise the Consolidated Income Statement, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity and the related notes from the company's and the group's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Accxia Group Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Accxia Group Limited and state those matters that we have agreed to state to the director of Accxia Group Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Accxia Group Limited the company and the group and the company's director for our work or for this report.

It is your duty to ensure that Accxia Group Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Accxia Group Limited. You consider that Accxia Group Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Accxia Group Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Wright Vigar Limited

Chartered Accountants & Business Advisers

15 Newland

Lincoln

Lincolnshire

LN1 1XG

30 April 2026

TURNOVER

2,219,310

1,815,179

Cost of sales

660,074

806,002

GROSS PROFIT

1,559,236

1,009,177

Administrative expenses

1,048,880

535,896

OPERATING PROFIT

510,356

473,281

Interest payable and similar expenses

1,073

3,866

PROFIT BEFORE TAXATION

509,283

469,415

Tax on profit

143,169

124,030

PROFIT FOR THE FINANCIAL YEAR

366,114

345,385

Profit attributable to:

Owners of the parent

366,114

345,385

FIXED ASSETS

Intangible assets

5

300,527

288,979

Tangible assets

6

1,411

3,040

Investments

7

-

301,938

292,019

CURRENT ASSETS

Debtors

8

133,278

40,875

Cash at bank

534,576

364,118

667,854

404,993

CREDITORS

Amounts falling due within one year

9

642,244

379,137

NET CURRENT ASSETS

25,610

25,856

TOTAL ASSETS LESS CURRENT
LIABILITIES

327,548

317,875

CREDITORS

Amounts falling due after more than one
year

10

-

(356,148

)

PROVISIONS FOR LIABILITIES

(192

)

(485

)

NET ASSETS/(LIABILITIES)

327,356

(38,758

)

CAPITAL AND RESERVES

Called up share capital

12

25

Retained earnings

327,331

(38,783

)

SHAREHOLDERS' FUNDS

327,356

(38,758

)

The company and the group are entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company and the group to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the group 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 and the group as at the end of each financial year and of the group's 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 and the group.

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

The financial statements were approved by the director and authorised for issue on 30 April 2026 and were signed by:

V Schulze - Director

FIXED ASSETS

Intangible assets

5

300,527

288,979

Tangible assets

6

769

1,950

Investments

7

201

301,497

291,130

CURRENT ASSETS

Debtors

8

25,847

34,871

Cash at bank

305,172

115,291

331,019

150,162

CREDITORS

Amounts falling due within one year

9

601,274

301,538

NET CURRENT LIABILITIES

(270,255

)

(151,376

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

31,242

139,754

CREDITORS

Amounts falling due after more than one
year

10

-

(356,148

)

PROVISIONS FOR LIABILITIES

(192

)

(485

)

NET ASSETS/(LIABILITIES)

31,050

(216,879

)

CAPITAL AND RESERVES

Called up share capital

12

25

Retained earnings

31,025

(216,904

)

SHAREHOLDERS' FUNDS

31,050

(216,879

)

Company's profit for the financial year

247,929

332,095

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 30 April 2026 and were signed by:

V Schulze - Director

Called up

share

Retained

Total

capital

earnings

equity

£

Balance at 1 January 2024

25

(384,168

)

(384,143

)

Changes in equity

Total comprehensive income

-

345,385

Balance at 31 December 2024

25

(38,783

)

(38,758

)

Changes in equity

Total comprehensive income

-

366,114

Balance at 31 December 2025

25

327,331

327,356

Called up

share

Retained

Total

capital

earnings

equity

£

Balance at 1 January 2024

25

(548,999

)

(548,974

)

Changes in equity

Total comprehensive income

-

332,095

Balance at 31 December 2024

25

(216,904

)

(216,879

)

Changes in equity

Total comprehensive income

-

247,929

Balance at 31 December 2025

25

31,025

31,050

1.	STATUTORY INFORMATION

Accxia Group Limited 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 General Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Basis of consolidation

The Consolidated Accounts incorporate the Accounts of Accxia Limited and all its subsidiary undertakings. A separate Profit and Loss Account dealing with the results of the company has not been presented in accordance with section 408 of the Companies Act 2006. The acquisition method of accounting has been adopted. Under this method, the results of the subsidiary undertakings acquired or disposed of in the year are included in the consolidated profit and loss account from the date of acquisition or up to the date of the disposal.

Turnover

Turnover 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.

Development costs are being amortised evenly over their estimated useful life of 3 years.

Tangible fixed assets

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

Plant and machinery

-

33% on cost

Financial instruments

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 from banks and other third parties, loans to related parties and investments in 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 the Statement of Comprehensive Income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	INDIVIDUAL INCOME STATEMENT

As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.

5.	INTANGIBLE FIXED ASSETS

Group

Other

intangible

Goodwill

assets

Totals

£

COST

At 1 January 2025

37,457

1,268,862

1,306,319

Additions

-

185,470

At 31 December 2025

37,457

1,454,332

1,491,789

AMORTISATION

At 1 January 2025

37,457

979,883

1,017,340

Charge for year

-

173,922

At 31 December 2025

37,457

1,153,805

1,191,262

NET BOOK VALUE

At 31 December 2025

-

300,527

At 31 December 2024

-

288,979

Company

Other

intangible

assets

£

COST

At 1 January 2025

1,268,862

Additions

185,470

At 31 December 2025

1,454,332

AMORTISATION

At 1 January 2025

979,883

Charge for year

173,922

At 31 December 2025

1,153,805

NET BOOK VALUE

At 31 December 2025

300,527

At 31 December 2024

288,979

6.	TANGIBLE FIXED ASSETS

Group

Plant and

Computer

machinery

equipment

Totals

£

COST

At 1 January 2025

and 31 December 2025

10,422

10,568

20,990

DEPRECIATION

At 1 January 2025

8,472

9,478

17,950

Charge for year

1,181

448

1,629

At 31 December 2025

9,653

9,926

19,579

NET BOOK VALUE

At 31 December 2025

769

642

1,411

At 31 December 2024

1,950

1,090

3,040

Company

Plant and

machinery

£

COST

At 1 January 2025

and 31 December 2025

4,732

DEPRECIATION

At 1 January 2025

2,782

Charge for year

1,181

At 31 December 2025

3,963

NET BOOK VALUE

At 31 December 2025

769

At 31 December 2024

1,950

7.	FIXED ASSET INVESTMENTS

Company

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

201

NET BOOK VALUE

At 31 December 2025

201

At 31 December 2024

201

The group or the company's investments at the Balance Sheet date in the share capital of companies include the following:

Subsidiaries

Accxia GmbH

Registered office: Agnes-Pockels-Bogen 1 80992 Munchen, Deutschland

Nature of business: Technology consultants

%

Class of shares:

holding

Ordinary

100.00

Accxia UK Ltd

Registered office: 15 Newland, Lincoln, England, LN1 1XG

Nature of business: Dormant

%

Class of shares:

holding

Ordinary

100.00

Accxia Apps Ltd

Registered office: 15 Newland, Lincoln, England, LN1 1XG

Nature of business: Dormant

%

Class of shares:

holding

Ordinary

100.00

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group

Company

2025

2024

2025

2024

£

Trade debtors

108,857

18,624

3,797

14,184

Amounts owed by group undertakings

1,109

953

-

Other debtors

23,312

21,298

22,050

20,687

133,278

40,875

25,847

34,871

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group

Company

2025

2024

2025

2024

£

Bank loans and overdrafts

4,409

10,397

4,409

10,397

Trade creditors

1,291

15,893

1,289

8,522

Amounts owed to group undertakings

-

252,940

Taxation and social security

149,383

320,530

141,034

21,277

Other creditors

487,161

32,317

454,542

8,402

642,244

379,137

601,274

301,538

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

Group

Company

2025

2024

2025

2024

£

Bank loans

-

4,409

-

4,409

Other creditors

-

351,739

-

351,739

-

356,148

-

356,148

11.	SECURED DEBTS

The following secured debts are included within creditors:

Company

2025

2024

£

Loans due within 1 year

4,409

10,397

Loans due greater than 1 year

-

4,409

14,806

12.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

2,500

D Ordinary

1p

25

13.	ULTIMATE CONTROLLING PARTY

The controlling party is V Schulze.