REGISTERED NUMBER: OC431210 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Koios Tech LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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

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.