IRIS Accounts Production v25.1.4.42 14082514 director 1.1.24 31.12.24 31.12.24 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh140825142023-12-31140825142024-12-31140825142024-01-012024-12-31140825142023-05-31140825142023-06-012023-12-31140825142023-12-3114082514ns15:EnglandWales2024-01-012024-12-3114082514ns14:PoundSterling2024-01-012024-12-3114082514ns10:Director12024-01-012024-12-3114082514ns10:PrivateLimitedCompanyLtd2024-01-012024-12-3114082514ns10:SmallEntities2024-01-012024-12-3114082514ns10:AuditExempt-NoAccountantsReport2024-01-012024-12-3114082514ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-3114082514ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-3114082514ns10:FullAccounts2024-01-012024-12-3114082514ns10:OrdinaryShareClass12024-01-012024-12-3114082514ns10:RegisteredOffice2024-01-012024-12-3114082514ns5:CurrentFinancialInstruments2024-12-3114082514ns5:CurrentFinancialInstruments2023-12-3114082514ns5:ShareCapital2024-12-3114082514ns5:ShareCapital2023-12-3114082514ns5:RetainedEarningsAccumulatedLosses2024-12-3114082514ns5:RetainedEarningsAccumulatedLosses2023-12-3114082514ns5:ComputerEquipment2024-01-012024-12-3114082514ns5:ComputerEquipment2023-12-3114082514ns5:ComputerEquipment2024-12-3114082514ns5:ComputerEquipment2023-12-3114082514ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3114082514ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-3114082514ns10:OrdinaryShareClass12024-12-3114082514ns5:RetainedEarningsAccumulatedLosses2023-12-3114082514ns5:RetainedEarningsAccumulatedLosses2024-01-012024-12-31
REGISTERED NUMBER: 14082514 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

Theia Insights Ltd

Theia Insights Ltd (Registered number: 14082514)

Contents of the Financial Statements
for the Year Ended 31 December 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Theia Insights Ltd

Company Information
for the Year Ended 31 December 2024







DIRECTOR: Y Tian





REGISTERED OFFICE: Wellington House East Road
Petersfield
Cambridge
CB1 1BH





REGISTERED NUMBER: 14082514 (England and Wales)





ACCOUNTANTS: Wilson Partners Limited
1st Floor
One Suffolk Way
Sevenoaks
Kent
TN13 1YL

Theia Insights Ltd (Registered number: 14082514)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 16,353 6,522

CURRENT ASSETS
Debtors 5 248,018 2,078
Cash at bank 82,007 27,930
330,025 30,008
CREDITORS
Amounts falling due within one year 6 1,502,026 189,727
NET CURRENT LIABILITIES (1,172,001 ) (159,719 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,155,648

)

(153,197

)

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 8 (1,155,649 ) (153,198 )
SHAREHOLDERS' FUNDS (1,155,648 ) (153,197 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

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 27 June 2025 and were signed by:





Y Tian - Director


Theia Insights Ltd (Registered number: 14082514)

Notes to the Financial Statements
for the Year Ended 31 December 2024


1. STATUTORY INFORMATION

Theia Insights Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
The accounts are prepared on a going concern basis as in the opinion of the directors the company has sufficient finance available to it to meet its obligations as they fall due for the foreseeable future, that is at least 12 months from the date of approval of the accounts.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates
In the application of the company's accounting policies the director is required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The company does not make significant estimates and assumptions concerning the future.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on cost

Taxation
Taxation for the year 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 year 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.

Theia Insights Ltd (Registered number: 14082514)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 January 2024 8,095
Additions 14,864
At 31 December 2024 22,959
DEPRECIATION
At 1 January 2024 1,573
Charge for year 5,033
At 31 December 2024 6,606
NET BOOK VALUE
At 31 December 2024 16,353
At 31 December 2023 6,522

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 248,018 2,078

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 36,011 3,348
Amounts owed to group undertakings 1,411,826 185,190
Taxation and social security 40,201 -
Other creditors 13,988 1,189
1,502,026 189,727

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary 1 1 1

8. RESERVES
Retained
earnings
£   

At 1 January 2024 (153,198 )
Deficit for the year (1,002,451 )
At 31 December 2024 (1,155,649 )

Theia Insights Ltd (Registered number: 14082514)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024


9. CONTROLLING PARTY

The Ultimate controlling party is Theia Insights, Inc. whose registered office is 2055 Limestone Rd Ste 200-C Wilmington, Delaware, 19808, United States