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REGISTERED NUMBER: OC431210 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Koios Tech LLP

Koios Tech LLP (Registered number: OC431210)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Koios Tech LLP

General Information
for the Year Ended 31 March 2023







DESIGNATED MEMBERS: A M Bolivar
A L Bolivar Rojas





REGISTERED OFFICE: 52 Glacier House
14 Charles Clowes Walk
London
United Kingdom
SW11 7AJ





REGISTERED NUMBER: OC431210 (England and Wales)





ACCOUNTANTS: Dragon Argent Limited
63 Bermondsey Street
London
SE1 3XF

Koios Tech LLP (Registered number: OC431210)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 45,342 1,479

CURRENT ASSETS
Debtors 5 12,010 558
Cash at bank 1,214 14,751
13,224 15,309
CREDITORS
Amounts falling due within one year 6 52,347 181
NET CURRENT (LIABILITIES)/ASSETS (39,123 ) 15,128
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

6,219

16,607

LOANS AND OTHER DEBTS DUE TO
MEMBERS

7

6,219

16,607

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 7 6,219 16,607

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2023.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

Koios Tech LLP (Registered number: OC431210)

Balance Sheet - continued
31 March 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 14 November 2023 and were signed by:





A L Bolivar Rojas - Designated member

Koios Tech LLP (Registered number: OC431210)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Koios Tech LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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.

Tangible fixed assets
Tangible fixed assets are are measured at cost less accumulated depreciation and any accumulated impairment losses.Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - straight line over 3 years
Motor vehicles - reducing balance over 8 years

3. EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2022 - NIL).

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2022 - 3,236 3,236
Additions 51,279 1,452 52,731
At 31 March 2023 51,279 4,688 55,967
DEPRECIATION
At 1 April 2022 - 1,757 1,757
Charge for year 7,345 1,523 8,868
At 31 March 2023 7,345 3,280 10,625
NET BOOK VALUE
At 31 March 2023 43,934 1,408 45,342
At 31 March 2022 - 1,479 1,479

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Other debtors 12,010 558

Koios Tech LLP (Registered number: OC431210)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 52,347 181

7. LOANS AND OTHER DEBTS DUE TO MEMBERS
31.3.23 31.3.22
£    £   
Amounts owed to members in respect of profits 6,219 16,607

Falling due within one year 6,219 16,607

In the event of a winding up the amounts included in "loans and other debts due to members" will rank equally with unsecured creditors.