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REGISTERED NUMBER: OC431210 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Koios Tech LLP

Koios Tech LLP (Registered number: OC431210)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

General Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Koios Tech LLP

General Information

for the Year Ended 31 March 2025

| 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 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 34,622 |  | 39,318 |  |

CURRENT ASSETS

Debtors | 5 | 6,818 |  | 5,987 |  |

Cash at bank | 4,782 |  | 312 |  |

11,600 |  | 6,299 |  |

CREDITORS

Amounts falling due within one year | 6 | 46,222 |  | 45,617 |  |

NET CURRENT LIABILITIES | (34,622 | ) | (39,318 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET LIABILITIES ATTRIBUTABLE TO MEMBERS | - |  | - |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 7 | - |  | - |  |

TOTAL MEMBERS' INTERESTS

Amounts due from members | 5 | (6,818 | ) | (5,937 | ) |

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 2025.

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 2025

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 2 December 2025 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 2025

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 (2024 - NIL).

4. | TANGIBLE FIXED ASSETS

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024

| and 31 March 2025 | 51,279 |  | 5,171 |  | 56,450 |  |

| DEPRECIATION

| At 1 April 2024 | 12,954 |  | 4,178 |  | 17,132 |  |

| Charge for year | 3,972 |  | 724 |  | 4,696 |  |

| At 31 March 2025 | 16,926 |  | 4,902 |  | 21,828 |  |

| NET BOOK VALUE

| At 31 March 2025 | 34,353 |  | 269 |  | 34,622 |  |

| At 31 March 2024 | 38,325 |  | 993 |  | 39,318 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Other debtors | 6,818 |  | 5,987 |  |

Koios Tech LLP (Registered number: OC431210)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade creditors | 38,972 |  | 44,867 |  |

| Taxation and social security | 5,750 |  | - |  |

| Other creditors | 1,500 |  | 750 |  |

46,222 |  | 45,617 |  |

7. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| 31.3.25 |  | 31.3.24

£ | £ |

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