AIQ SYNERTIAL LTD - Filleted accounts

Registered number

11675731

AIQ SYNERTIAL LTD

Filleted Accounts

31 December 2024

AIQ SYNERTIAL LTD
Registered number:			11675731
Balance Sheet
as at 31 December 2024

Notes		31/12/24			31/3/24
£					£
Fixed assets
Intangible assets	3			561,445			383,023
Tangible assets	4			-			832
				561,445			383,855

Current assets
Debtors	5		1,351,681			956,606
Cash at bank and in hand			23,485			64,565
			1,375,166			1,021,171

Creditors: amounts falling due within one year	6		(1,320,282)			(1,504,196)

Net current liabilities				54,884			(483,025)

Net total liabilities				616,329			(99,170)

Capital and reserves
Called up share capital				200,000			100,000
Share premium				1,382,458			667,046
Profit and loss account				(966,129)			(866,216)

Shareholders' funds				616,329			(99,170)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Tsung-I Lin
Director
Approved by the board on 31 December 2025

AIQ SYNERTIAL LTD
Notes to the Accounts
for the period from 1 April 2024 to 31 December 2024


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.


	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees	31/12/24	31/3/24
Number			Number

	Average number of persons employed by the company	0		0


3	Intangible fixed assets			£
	Goodwill:

	Cost
	At 1 April 2024			383,023
	Additions			178,422
	At 31 December 2024			561,445

	Amortisation
	At 31 December 2024			-

	Net book value
	At 31 December 2024			561,445
	At 31 March 2024			383,023




4	Tangible fixed assets
				Plant and machinery etc
£
	Cost
	At 1 April 2024			3,221
	Disposals			(3,221)
	At 31 December 2024			-

	Depreciation
	At 1 April 2024			2,389
	On disposals			(2,389)
	At 31 December 2024			-

	Net book value
	At 31 December 2024			-
	At 31 March 2024			832


5	Debtors	31/12/24	31/3/24
£			£

	Trade debtors	-		20,373
	Other debtors	1,351,681		936,233
		1,351,681		956,606


6	Creditors: amounts falling due within one year	31/12/24	31/3/24
£			£

	Trade creditors	97,377		108,133
	Taxation and social security costs	-		5,139
	Other creditors	1,222,905		1,390,924
		1,320,282		1,504,196


7	Other information

	AIQ SYNERTIAL LTD is a private company limited by shares and incorporated in England. Its registered office is:
	167-169 Great Portland Street
	5th Floor
	London
	W1W 5PF
	BN1 9SB