REGISTERED NUMBER: 07538871 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

ATHENA 9 LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

K Western

REGISTERED OFFICE:

42-44 Nottingham Road

Mansfield

Nottinghamshire

NG18 1BL

REGISTERED NUMBER:

07538871 (England and Wales)

ACCOUNTANTS:

Beeley Hawley & Co. Ltd

Chartered Accountants

42-44 Nottingham Road

Mansfield

Nottinghamshire

NG18 1BL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,405

1,797

1,405

1,797

CURRENT ASSETS

Debtors

6

9,386

19,906

Cash at bank and in hand

49,847

51,340

59,233

71,246

CREDITORS

Amounts falling due within one year

7

26,276

33,971

NET CURRENT ASSETS

32,957

37,275

TOTAL ASSETS LESS CURRENT LIABILITIES

34,362

39,072

PROVISIONS FOR LIABILITIES

267

341

NET ASSETS

34,095

38,731

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

34,094

38,730

SHAREHOLDERS' FUNDS

34,095

38,731

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

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

The director acknowledges her 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 27 August 2026 and were signed by:

K Western - Director

1.	STATUTORY INFORMATION

Athena 9 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.

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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of three years.

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.

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 etc

-

25% on reducing balance

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 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

9,200

AMORTISATION

At 1 April 2025

and 31 March 2026

9,200

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 April 2025

1,874

3,018

4,892

Additions

-

67

67

At 31 March 2026

1,874

3,085

4,959

DEPRECIATION

At 1 April 2025

1,765

1,330

3,095

Charge for year

27

432

459

At 31 March 2026

1,792

1,762

3,554

NET BOOK VALUE

At 31 March 2026

82

1,323

1,405

At 31 March 2025

109

1,688

1,797

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

3,535

11,741

Other debtors

5,851

8,165

9,386

19,906

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

6,494

9,021

VAT

1,973

2,629

Accruals and deferred income

17,809

22,321

26,276

33,971

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

K Western

Balance outstanding at start of year

7,873

10,669

Amounts advanced

33,629

25,989

Amounts repaid

(35,878

)

(28,785

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

5,624

7,873

The loan account is interest free and repayable under no specific terms.