Registration number: 12558670

Axionomous Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Axionomous Ltd

Company Information

Director

Mr Kourosh Andrew Mojar

Registered office

Jay's Barn 91 London Road Hurst Green Etchingham England TN19 7PN

Axionomous Ltd

(Registration number: 12558670)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	10,943	14,446
Current assets
Debtors	5	24,438	17,732
Cash at bank and in hand		46,052	127,939
		70,490	145,671
Creditors: Amounts falling due within one year	6	(8,600)	(14,620)
Net current assets		61,890	131,051
Net assets		72,833	145,497
Capital and reserves
Called up share capital		10	10
Retained earnings		72,823	145,487
Shareholders' funds		72,833	145,497

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 30 September 2026
 

......................................... Mr Kourosh Andrew Mojar Director

Axionomous Ltd

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

1	General information

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

The address of its registered office is:
Jay's Barn
91 London Road
Hurst Green
Etchingham
TN19 7PN
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities 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 presentation currency of the financial statements is the Pound Sterling (£).

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Axionomous Ltd

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised at the transaction price, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Axionomous Ltd

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Axionomous Ltd

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	4,751	15,990	20,741
Additions	417	-	417
At 31 March 2026	5,168	15,990	21,158
Depreciation
At 1 April 2025	2,297	3,998	6,295
Charge for the year	922	2,998	3,920
At 31 March 2026	3,219	6,996	10,215
Carrying amount
At 31 March 2026	1,949	8,994	10,943
At 31 March 2025	2,454	11,992	14,446

5

Debtors

	2026 £	2025 £
Trade debtors	17,626	10,886
Taxation and social security	6,739	-
Other debtors	73	1,100
Director loan account	-	5,746
	24,438	17,732

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	6,345	13,064
Accruals and deferred income	1,689	1,556
Director loan account	566	-
	8,600	14,620

Axionomous Ltd

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

7	Financial instruments

Categorisation of financial instruments

2026 £

2025 £

8

Taxation

Tax charged/(credited) in the profit and loss account

	2026 £	2025 £
Current taxation
UK corporation tax	-	7,991
UK corporation tax adjustment to prior periods	(6,740)	-
	(6,740)	7,991