REGISTERED NUMBER: 05448507 (England and Wales)

Financial Statements for the Period 1 July 2024 to 31 December 2025

for

ATHEON ANALYTICS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Ms K M Bierman

SECRETARY:

OHS Secretaries Limited

REGISTERED OFFICE:

9th Floor

107 Cheapside

London

EC2V 6DN

REGISTERED NUMBER:

05448507 (England and Wales)

SENIOR STATUTORY AUDITOR:

David A. Cox

AUDITORS:

Cox & Co. (Accountancy) Limited

Statutory Auditors

The Granary

High Street

Turvey

Bedford

Bedfordshire

MK43 8DB

FIXED ASSETS

Intangible assets

4

11,143,111

1,426

Tangible assets

5

-

24,851

11,143,111

26,277

CURRENT ASSETS

Debtors

6

1,991,680

1,140,043

Cash at bank

422,309

697,362

2,413,989

1,837,405

CREDITORS

Amounts falling due within one year

7

2,307,314

696,119

NET CURRENT ASSETS

106,675

1,141,286

TOTAL ASSETS LESS CURRENT LIABILITIES

11,249,786

1,167,563

CAPITAL AND RESERVES

Called up share capital

752

740

Share premium

13,282,498

1,499,960

Retained earnings

(2,033,464

)

(333,137

)

11,249,786

1,167,563

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 14 October 2026 and were signed by:

Ms K M Bierman - Director

1.	STATUTORY INFORMATION

Atheon Analytics 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.

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 2025, is being amortised evenly over its estimated useful life of twenty 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.

Patents and licences are being amortised evenly over their estimated useful life of three years.

Development costs are being amortised evenly over their estimated useful life of four years.

Computer software is being amortised evenly over its estimated useful life of nil years.

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, 25% on cost, 20% on reducing balance and 15% on cost

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 period was 22 (2024 - 30 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 July 2024

-

1,584

1,584

Additions

6,875,750

4,900,000

11,775,750

Disposals

-

(1,584

)

(1,584

)

At 31 December 2025

6,875,750

4,900,000

11,775,750

AMORTISATION

At 1 July 2024

-

158

158

Charge for period

343,750

288,889

632,639

Eliminated on disposal

-

(158

)

(158

)

At 31 December 2025

343,750

288,889

632,639

NET BOOK VALUE

At 31 December 2025

6,532,000

4,611,111

11,143,111

At 30 June 2024

-

1,426

1,426

The valuation is based on an independent valuation by Valuation Research Corporation as of 28 March 2025.

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

139,773

Additions

9,429

Disposals

(149,202

)

At 31 December 2025

-

DEPRECIATION

At 1 July 2024

114,922

Charge for period

6,105

Eliminated on disposal

(121,027

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 30 June 2024

24,851

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

684,530

685,436

Amounts owed by group undertakings

611,010

-

Other debtors

696,140

454,607

1,991,680

1,140,043

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,306,606

27,890

Amounts owed to participating interests

621,894

-

Taxation and social security

-

224,042

Other creditors

378,814

444,187

2,307,314

696,119

8.	SECURED DEBTS

Charge code 0544 8507 0001

Persons entitled: Jpmorgan Chase Bank, N.A.

Brief description: UK Trade Mark number UK000003116135, classes 35, 41 and 42 and the other UK Intellectual property listed in part 4 of schedule 2 of the instrument. For further details please refer to the instrument. Contains fixed charge. Contains floating charge. Floating charge covers all the property or undertaking of the company. Contains negative pledge.

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

David A. Cox (Senior Statutory Auditor)

for and on behalf of Cox & Co. (Accountancy) Limited

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Crisp, Inc.

The ultimate controlling party is Mr Are Helge Traasdahl.

The controlling party Crisp, Inc is a corporation registered in the US. The ultimate controlling party, Mr Are Helge Traasdahl is a US Resident.