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Registered number: 09946234
Aethos Business Solutions Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Blue Dot Consulting Limited
Chartered Accountants
Bedford House
Fulham Green
London
SW6 3JW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09946234
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,183 3,740
Investments 5 294,612 264,552
296,795 268,292
CURRENT ASSETS
Debtors 6 526,427 220,159
Cash at bank and in hand 61,417 373,845
587,844 594,004
Creditors: Amounts Falling Due Within One Year 7 (158,101 ) (142,321 )
NET CURRENT ASSETS (LIABILITIES) 429,743 451,683
TOTAL ASSETS LESS CURRENT LIABILITIES 726,538 719,975
NET ASSETS 726,538 719,975
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 726,537 719,974
SHAREHOLDERS' FUNDS 726,538 719,975
Page 1
Page 2
For the year ending 31 March 2025 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 Profit and Loss Account.
On behalf of the board
Cherian Thomas
Director
28th November 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Aethos Business Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09946234 . The registered office is 23 Buckingham Gate, London, SW1E 6LB.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:
Computer Equipment 4 years straight line
2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset , with the net amounts presented in the financial statements , when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.
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2.7. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.


2.9. Investments
Investments relate to investments in an unlisted entities which are stated at cost less impairment. At each balance sheet date, the investment is assessed for indicators of impairment and where there are indicators of impairment, the recoverable amount is assessed. 
If the recoverable amount is less than the carrying amount, the investment is written down to the recoverable amount by way of an impairment loss which is recognised in profit or loss. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 6,226
As at 31 March 2025 6,226
Depreciation
As at 1 April 2024 2,486
Provided during the period 1,557
As at 31 March 2025 4,043
Net Book Value
As at 31 March 2025 2,183
As at 1 April 2024 3,740
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5. Investments
Other
£
Cost
As at 1 April 2024 264,552
Additions 30,060
As at 31 March 2025 294,612
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 294,612
As at 1 April 2024 264,552
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 380,609 116,948
Other debtors 145,818 103,211
526,427 220,159
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 54,744 23,798
Other creditors 62,985 66,451
Taxation and social security 40,372 52,072
158,101 142,321
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 19,939 35,309
Later than one year and not later than five years 64,802 70,618
84,741 105,927
10. Directors Advances, Credits and Guarantees
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The director has provided a personal guarantee in respect of a credit facility of £8,000.
11. Ultimate Controlling Party
The company's ultimate controlling party is Cherian Thomas
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