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2021-09-30 12333066 frs-bus:Original frs-bus:PreferenceShareClass1 2022-09-30 12333066 frs-bus:Original frs-bus:PreferenceShareClass2 2021-10-01 2022-09-30 12333066 frs-bus:Original frs-bus:PreferenceShareClass2 2021-09-30 12333066 frs-bus:Original frs-bus:PreferenceShareClass2 2022-09-30 12333066 frs-bus:Original frs-bus:PreferenceShareClass3 2021-10-01 2022-09-30 12333066 frs-bus:Original frs-bus:PreferenceShareClass3 2021-09-30 12333066 frs-bus:Original frs-bus:PreferenceShareClass3 2022-09-30 12333066 frs-bus:Original frs-bus:PreferenceShareClass4 2021-10-01 2022-09-30 12333066 frs-bus:Original frs-bus:PreferenceShareClass4 2021-09-30 12333066 frs-bus:Original frs-bus:PreferenceShareClass4 2022-09-30 12333066 frs-bus:Original frs-bus:PreferenceShareClass5 2021-10-01 2022-09-30 12333066 frs-bus:Original frs-bus:PreferenceShareClass5 2021-09-30 12333066 frs-bus:Original frs-bus:PreferenceShareClass5 2022-09-30 12333066 frs-bus:Original 1 2021-10-01 2022-09-30 12333066 frs-bus:Original 1 2022-09-30 12333066 frs-bus:Original 1 2021-10-01 2022-09-30 12333066 frs-bus:Original frs-core:LeasedAssets 2021-10-01 2022-09-30 12333066 frs-bus:Original frs-core:OwnedAssets 2021-10-01 2022-09-30 12333066 frs-bus:Original frs-core:CurrencyRisk 2021-10-01 2022-09-30 12333066 frs-bus:Original frs-core:MarketRisk 2021-10-01 2022-09-30 12333066 frs-bus:Original frs-core:InterestRateRisk 2021-10-01 2022-09-30 12333066 frs-bus:Original frs-core:DeferredTaxation 2021-10-01 2022-09-30 12333066 frs-bus:Original frs-core:DeferredTaxation 2021-09-30 12333066 frs-bus:Original frs-core:DeferredTaxation 2022-09-30 12333066 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 12333066 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-09-30 12333066 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-09-30 12333066 frs-bus:Original frs-core:ProvisionsDeferredTax 2022-09-30 12333066 frs-bus:Original 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2022-09-30 12333066 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2022-09-30 12333066 frs-bus:Original frs-core:CostValuation 2022-09-30 12333066 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2021-09-30 12333066 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-09-30 12333066 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-09-30 12333066 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-09-30 12333066 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-09-30 12333066 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-09-30 12333066 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 12333066 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 12333066 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2022-09-30 12333066 frs-bus:Original frs-core:ListedExchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:ListedExchangeTraded 2021-09-30 12333066 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-30 12333066 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 12333066 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2021-09-30 12333066 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 12333066 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12333066 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12333066 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12333066 frs-bus:Original dpl-frs:CostSales 2021-10-01 2022-09-30 12333066 frs-bus:Original dpl-frs:CostSales 2021-09-30 12333066 frs-bus:Original dpl-frs:CostSales 2022-09-30 12333066 frs-bus:Original 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2022-09-30 12333066 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2022-09-30 12333066 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2022-09-30 12333066 frs-bus:Original 13 2021-10-01 2022-09-30 12333066 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2022-09-30 12333066 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2022-09-30 12333066 frs-bus:Original 14 2021-10-01 2022-09-30 12333066 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2022-09-30 12333066 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2022-09-30 12333066 frs-bus:Original 15 2021-10-01 2022-09-30 12333066 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2022-09-30 12333066 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2022-09-30 12333066 frs-bus:Original 16 2021-10-01 2022-09-30 12333066 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2022-09-30 12333066 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2022-09-30 12333066 frs-bus:Original 17 2021-10-01 2022-09-30 12333066 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2022-09-30 12333066 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2022-09-30 12333066 frs-bus:Original 18 2021-10-01 2022-09-30 12333066 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2022-09-30 12333066 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2022-09-30 12333066 frs-bus:Original 19 2021-10-01 2022-09-30 12333066 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2022-09-30 12333066 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2022-09-30 12333066 frs-bus:Original 20 2021-10-01 2022-09-30 12333066 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2022-09-30 12333066 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2022-09-30 12333066 frs-bus:Original dpl-frs:Item1 2021-10-01 2022-09-30 12333066 frs-bus:Original dpl-frs:Item1 2021-09-30 12333066 frs-bus:Original dpl-frs:Item1 2022-09-30 12333066 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 12333066 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-09-30 12333066 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-09-30 12333066 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 12333066 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-09-30 12333066 frs-bus:Original dpl-frs:Item2 2021-10-01 2022-09-30 12333066 frs-bus:Original dpl-frs:Item2 2021-09-30 12333066 frs-bus:Original dpl-frs:Item2 2022-09-30 12333066 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-09-30 12333066 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-09-30 12333066 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-09-30 12333066 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-01 2022-09-30 12333066 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-01 2022-09-30 12333066 frs-bus:Original 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Registered number: 12333066
Aya Technologies Limited
Unaudited Financial Statements
For the Period 1 October 2022 to 30 June 2023
Square Mile Accounting Limited
Arquen House
4-6 Spicer Street
St. Albans
AL3 4PQ
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 12333066
30 June 2023 30 September 2022
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,536 3,810
2,536 3,810
CURRENT ASSETS
Debtors 5 168,802 218,360
Cash at bank and in hand 602,242 1,375,776
771,044 1,594,136
Creditors: Amounts Falling Due Within One Year 6 (42,918 ) (37,616 )
NET CURRENT ASSETS (LIABILITIES) 728,126 1,556,520
TOTAL ASSETS LESS CURRENT LIABILITIES 730,662 1,560,330
NET ASSETS 730,662 1,560,330
CAPITAL AND RESERVES
Called up share capital 7 20 20
Share premium account 2,604,998 2,604,998
Other reserves 83,935 -
Income Statement (1,958,291 ) (1,044,688 )
SHAREHOLDERS' FUNDS 730,662 1,560,330
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For the period ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
M Ahmadi
Director
13th November 2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Aya Technologies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12333066 . The registered office is 25 Wilton Road, London, SW1V 1LW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Office Equipment 33% - Straight Line Method
Computer Equipment 33% - Straight Line Method
2.3. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
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2.7. Share based payments
Where share options are awarded to employees, the fair value of the options at the date of grant is charged to the
profit and loss over the vesting period. Non-market conditions are taken into account by adjusting the number of
equity instruments expected to vest at each Statement of Financial Posision date so that, ultimately, the cumulative
amount recognised over the vesting period is based on the number of options that eventually vest. Market vesting
conditions are factored into the fair value of the options granted. The cumulative expense is not adjusted for failure to
achieve a market vesting condition.
The fair value of the award also takes into account non-vesting conditions. These are either factors beyond the control
of either party (such as target based on an index) or factors which are within the control of one of other of the parties
(such as the Company keeping the scheme open or the employee maintaining any contributions required by the
scheme).
Where the terms and conditions of options are modified before they vest, the increase in the fair value of the options,
measured immediately before and after the modification, is also charged to the profit and loss over the remaining
vesting period.
Where equity instruments are granted to persons other than employees, profit or loss is charged with fair value of
goods or services received.
2.8. Change in length of the reporting period
The 2022 reporting period covers the year from 1st October 2021 to 30th September 2022, whereas the 2023 reporting period covers the period from 1st October 2022 to 30th June 2023.   
2.9. Research and development
Research expenditure is written off against profits in the year in which is it incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibiltiy can be demonstrated.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 10 (2022: 10)
10 10
4. Tangible Assets
Office Equipment Computer Equipment Total
£ £ £
Cost
As at 1 October 2022 2,607 3,313 5,920
As at 30 June 2023 2,607 3,313 5,920
Depreciation
As at 1 October 2022 1,074 1,036 2,110
Provided during the period 454 820 1,274
As at 30 June 2023 1,528 1,856 3,384
Net Book Value
As at 30 June 2023 1,079 1,457 2,536
As at 1 October 2022 1,533 2,277 3,810
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5. Debtors
30 June 2023 30 September 2022
as restated
£ £
Due within one year
Prepayments and accrued income 20,203 18,842
Other debtors 16,536 22,926
Other taxation and social security 132,063 176,592
168,802 218,360
Included in Other taxation and social security as at 30th June 2023 is an R&D tax credit of £114,084 for the 2023 period (2022: £152,601).
6. Creditors: Amounts Falling Due Within One Year
30 June 2023 30 September 2022
as restated
£ £
Trade creditors 7,711 13,083
Other taxes and social security 24,457 17,235
Other creditors 1,250 2,302
Accruals 9,500 4,996
42,918 37,616
7. Share Capital
30 June 2023 30 September 2022
as restated
Allotted, called up and fully paid £ £
1,464,486 Ordinary Shares of £ 0.00001 each 15 15
Preference Shares
30 June 2023 30 September 2022
as restated
Allotted, called up and fully paid £ £
495,164 Seried seed shares of £ 0.00001 each 5 5
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8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
30 June 2023 30 September 2022
as restated
£ £
Not later than one year 25,327 104,082
Later than one year and not later than five years 62,847 -
88,174 104,082
9. Reserves
During the period to 30th June 2023 the company issued a total of 99,949 EMI share options to its employees with a cumulative fair value at date of grant of £83,935.
10. Ultimate Controlling Party
In the opinion of the directors, there is no singe ultimate controlling party.
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