Registration number: 8727242

Anion Marketing Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Anion Marketing Limited

Company Information

Directors

A Chintapalli L Oruganti

Registered office

C/o Hillier Hopkins LLP 249 Silbury Boulevard Milton Keynes Buckinghamshire MK9 1NA

Accountants

M&S Accountancy and Taxation Limited Unit 26, Dunfermline Business Centre Izatt Avenue Dunfermline Fife KY11 3BZ

Anion Marketing Limited

(Registration number: 8727242)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	3,733	11,536
Current assets
Debtors	5	1,011,348	927,201
Cash at bank and in hand		196,008	77,134
		1,207,356	1,004,335
Creditors: Amounts falling due within one year	6	(608,722)	(441,333)
Net current assets		598,634	563,002
Total assets less current liabilities		602,367	574,538
Provisions for liabilities		(739)	(2,884)
Net assets		601,628	571,654
Capital and reserves
Called up share capital	7	100	100
Retained earnings		601,528	571,554
Shareholders' funds		601,628	571,654

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 10 September 2026 and signed on its behalf by:
 

......................................... L Oruganti Director

Anion Marketing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
C/o Hillier Hopkins LLP
249 Silbury Boulevard
Milton Keynes
Buckinghamshire
MK9 1NA

These financial statements were authorised for issue by the Board on 10 September 2026.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The financial statements are prepared in sterling which is the functional currency of the company.

Revenue recognition

Turnover comprises the invoiced value of goods and services supplied by the company, net of trade discounts. Turnover is recognised on the accruals basis.

Foreign currency transactions and balances

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the profit and loss account.

Tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

Anion Marketing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tangible assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment.

Depreciation

Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Asset class	Depreciation method and rate
Fixtures and Fittings	20% Straight Line
Computer Equipment	25% Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

Financial instruments

The company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments.
 
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
 
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Anion Marketing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 January 2025	44,212	19,001	63,213
Additions	-	1,033	1,033
At 31 December 2025	44,212	20,034	64,246
Depreciation
At 1 January 2025	36,102	15,575	51,677
Charge for the year	7,141	1,695	8,836
At 31 December 2025	43,243	17,270	60,513
Carrying amount
At 31 December 2025	969	2,764	3,733
At 31 December 2024	8,110	3,426	11,536

5

Debtors

Current	2025 £	2024 £
Trade debtors	122,246	85,207
Prepayments	3,310	221
Other debtors	885,792	841,773
	1,011,348	927,201

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Trade creditors	1,800	-
Taxation and social security	12,882	8,353
Accruals and deferred income	5,500	7,150
Other creditors	588,540	425,830
	608,722	441,333

Anion Marketing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

8	Related party transactions

Loans to related parties

2025	Other related parties £	Total £
At start of period	811,693	811,693
Advanced	102,744	102,744
Repaid	(75,000)	(75,000)
At end of period	839,437	839,437

Terms of loans to related parties

This loan is interest free, has no fixed terms of repayment and is repayable on demand.

Loans from related parties

Key Management Personnel

A director operates a loan account with the company. At the balance sheet date the balance due to the director totalled £588,538.

The loan is interest free and has no fixed terms of repayment.