REGISTERED NUMBER: 08905023 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

ARQUI9 Visualisation Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P M Guerreiro Fernandes

K D Ramos Torres

REGISTERED OFFICE:

5 Beech Court

Hurst

Berkshire

RG10 0RQ

REGISTERED NUMBER:

08905023 (England and Wales)

ACCOUNTANTS:

Sweeting & Smedley Limited

5 Beech Court

Hurst

Berkshire

RG10 0RQ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

32,678

23,260

32,678

23,260

CURRENT ASSETS

Debtors

6

420,739

535,701

Cash at bank

592,592

478,237

1,013,331

1,013,938

CREDITORS

Amounts falling due within one year

7

53,720

90,859

NET CURRENT ASSETS

959,611

923,079

TOTAL ASSETS LESS CURRENT LIABILITIES

992,289

946,339

CREDITORS

Amounts falling due after more than one year

8

(25,460

)

(31,033

)

PROVISIONS FOR LIABILITIES

(8,170

)

(5,815

)

NET ASSETS

958,659

909,491

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

958,559

909,391

958,659

909,491

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

P M Guerreiro Fernandes - Director

K D Ramos Torres - Director

1.	STATUTORY INFORMATION

ARQUI9 Visualisation 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.

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 Companies Act 2006. 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of two years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

50% on cost, 33% on cost and 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

and 31 March 2025

15,677

AMORTISATION

At 1 April 2024

and 31 March 2025

15,677

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

126,290

Additions

27,314

At 31 March 2025

153,604

DEPRECIATION

At 1 April 2024

103,030

Charge for year

17,896

At 31 March 2025

120,926

NET BOOK VALUE

At 31 March 2025

32,678

At 31 March 2024

23,260

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

103,681

234,851

Other debtors

317,058

300,850

420,739

535,701

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

5,564

5,545

Trade creditors

11,230

361

Taxation and social security

33,813

82,953

Other creditors

3,113

2,000

53,720

90,859

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

25,460

31,033

9.	OTHER FINANCIAL COMMITMENTS

The financial commitments of the company at the balance sheet date not shown on the balance sheet amounted to £9,975.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

P M Guerreiro Fernandes

Balance outstanding at start of year

107,521

106,456

Amounts advanced

2,744

1,065

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

110,265

107,521

K D Ramos Torres

Balance outstanding at start of year

108,433

105,649

Amounts advanced

4,045

2,784

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

112,478

108,433

Interest was charged on the directors' loans at HM Revenue & Customs official rate.