Aventur Wealth Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 12632431

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		490		415
Investments	5		-		20,266

			490		20,681
CURRENT ASSETS
Debtors	6	1,081,238		686,511
Cash at bank and in hand		129,198		26,816

		1,210,436		713,327
Creditors: Amounts Falling Due Within One Year	7	(46,387 )		(37,998 )

NET CURRENT ASSETS (LIABILITIES)			1,164,049		675,329

TOTAL ASSETS LESS CURRENT LIABILITIES			1,164,539		696,010

Creditors: Amounts Falling Due After More Than One Year	8		(81,195 )		(109,688 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		-		(104 )

NET ASSETS			1,083,344		586,218

CAPITAL AND RESERVES
Called up share capital			4,000		4,000
Revaluation reserve			1,363		268
Share option reserves			84,315		84,661
Profit and Loss Account			993,666		497,289

SHAREHOLDERS' FUNDS			1,083,344		586,218

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Aventur Wealth Ltd

Balance Sheet (continued)

As At 31 December 2025

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Thomas Young

Director

4 June 2026

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

1. General Information

Aventur Wealth Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12632431 . The registered office is The Broadgate Tower, 20 Primrose Street, London, EC2A 2EW.

The principal activity of the company continues to be the provision of financial intermediation services.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

The company is a wholly owned subsidiary of Aventur Group Ltd. The parent undertaking has taken advantage of the exemption under section 399 of the Companies Act 2006 from the requirement to prepare consolidated financial statements as the group qualifies as a small group.

2.2. Going Concern Disclosure

The directors have considered the going concern basis of accounting and are satisfied that the company has sufficient resources to continue in operational existence for the foreseeable future.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% reducing balance

2.5. Financial Instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

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Aventur Wealth Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Taxation

The tax charge for the period comprises only deferred tax.

The company generated taxable profits for the year, however, no corporation tax is payable as the company has claimed group relief from its 100% parent undertaking, which has surrendered losses to the company under the group relief provisions.

A deferred tax charge of £104 arises in respect of timing differences at the reporting date.

2.7. Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 13 (2024: 8)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2025	1,058
Additions	249
Disposals	(172 )

As at 31 December 2025	1,135

Depreciation
As at 1 January 2025	643
Provided during the period	128
Disposals	(126 )

As at 31 December 2025	645

Net Book Value
As at 31 December 2025	490

As at 1 January 2025	415

5. Investments

	Other
	£
Cost or Valuation
As at 1 January 2025	20,266
Transfers	(20,266 )

As at 31 December 2025	-

...CONTINUED

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Aventur Wealth Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	20,266

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

6. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	1,080,511	678,772
Other debtors	727	7,739

	1,081,238	686,511

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	188	3,781
Bank loans and overdrafts	28,240	24,088
Other creditors	2,152	1,890
Taxation and social security	15,807	8,239

	46,387	37,998

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	81,195	109,688

9. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	-	104

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Aventur Wealth Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

10. Related Party Transactions

During the year the company entered into the following transactions with related parties:

Related party outstanding	Relationship	Amount loaned		Balance
		2025	2024	2025	2024
		£	£	£	£
Aventur Group Ltd	Parent undertaking	401,739	206,309	1,080,121	678,382
Aventur Estate Planning Ltd	Group undertaking	-	-	390	390

The loans are repayable on demand and no interest is charged on the outstanding balance.

On 31 January 2023, the company entered into a debenture in favour of Vertus Capital SPV1 Limited, under which fixed and floating charges have been granted over all of the company’s assets and undertaking. The debenture also includes a negative pledge restricting the creation of further security.

11. Ultimate Controlling Party

The company's immediate parent undertaking is Aventur Group Limited . Aventur Group Limited is incorporated in England and Wales. There is no ultimate controlling party.

12. Share Based Payments

The parent entity, Aventur Group Ltd, has an EMI share scheme whereby options over ordinary B shares were granted to leadership and other team members of both Aventur Group Ltd and the subsidiary Aventur Wealth Ltd. These options are only exercisable by holders in the event of an exit, either by company sale or listing. The fair value of the options granted has been measured using the Black‑Scholes option pricing model.

The table below sets out the number of share options outstanding and the weighted average exercise price (WAEP), together with movements during the year related to employees of Aventur Wealth Ltd:

Options	2025	2025	2024	2024
	No.	WAEP £	No.	WAEP £
Brought Forward as at 1 January 2025	199,128	0.55	199,128	0.55
Lapsed during the year	(54,791)	0.55	-	-
Exercised during the year	-	-	-	-
Granted during the year	-	-	-	-

Outstanding as at 31 December 2025	144,337	0.55	199,128	0.55
Exercisable as at 31 December 2025	93,901	0.55	64,557	0.55

During the year a charge of £21,526 (2024: £84,661) was recognised in the profit and loss account in respect of equity settled share based payments. The corresponding credit was recognised as a capital contribution from the parent undertaking.

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