REGISTERED NUMBER: 06055100 (England and Wales)

Unaudited Financial Statements

for the Period 1 April 2024 to 30 September 2025

for

Avrion Networks Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

DIRECTOR:

C Koumourou

SECRETARY:

P Stavrou

REGISTERED OFFICE:

Unit 11, Devonshire Business Centre

Cranborne Road

Potters Bar

EN6 3JR

REGISTERED NUMBER:

06055100 (England and Wales)

ACCOUNTANTS:

CWF & Partners Ltd

Chartered Accountants

Freedman House

Christopher Wren Yard

117 High Street

Croydon

Surrey

CR0 1QG

FIXED ASSETS

Tangible assets

5

98,403

-

CURRENT ASSETS

Debtors

6

895,176

433,332

Cash at bank

175,155

1,045

1,070,331

434,377

CREDITORS

Amounts falling due within one year

7

499,508

125,830

NET CURRENT ASSETS

570,823

308,547

TOTAL ASSETS LESS CURRENT LIABILITIES

669,226

308,547

CREDITORS

Amounts falling due after more than one year

8

106,460

-

NET ASSETS

562,766

308,547

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

562,666

308,447

SHAREHOLDERS' FUNDS

562,766

308,547

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 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 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 director and authorised for issue on 7 July 2026 and were signed by:

C Koumourou - Director

1.	STATUTORY INFORMATION

Avrion Networks 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 Company Information page.

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

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

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

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

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the period 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 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 period 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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2024 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

Cost

Additions

35,564

99,592

135,156

At 30 September 2025

35,564

99,592

135,156

Depreciation

Charge for period

11,855

24,898

36,753

At 30 September 2025

11,855

24,898

36,753

Net book value

At 30 September 2025

23,709

74,694

98,403

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

31.3.24

£

£

Trade debtors

135,910

-

Amounts owed by connected companies

115,717

413,232

Other debtors

575,515

20,000

Directors' current accounts

57,633

-

Called up share capital not paid

100

100

Prepayments and accrued income

10,301

-

895,176

433,332

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

31.3.24

£

£

Hire purchase contracts

15,394

-

Trade creditors

247,482

3,997

Tax

92,095

88,590

Social security and other taxes

15,228

-

VAT

15,495

1,400

Other creditors

107,064

29,343

Accrued expenses

6,750

2,500

499,508

125,830

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

31.3.24

£

£

Hire purchase contracts

106,460

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Retained

earnings

£

At 1 April 2024

308,447

Profit for the period

254,219

At 30 September 2025

562,666

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 September 2025 and the year ended 31 March 2024:

30.9.25

31.3.24

£

£

C Koumourou

Balance outstanding at start of period

-

-

Amounts advanced

57,633

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

57,633

-

The loan was repaid in full on 24/06/2026.