REGISTERED NUMBER: 07824153 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

ORTELIO LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

E Arampatzis

REGISTERED OFFICE:

Empress House

43a Binley Road

Coventry

CV3 1HU

REGISTERED NUMBER:

07824153 (England and Wales)

ACCOUNTANTS:

Walker Thompson Ltd

Accountants and Registered Auditors

Empress House

43A Binley Road

Coventry

CV3 1HU

FIXED ASSETS

Intangible assets

4

-

-

Investments

5

101,287

93,649

101,287

93,649

CURRENT ASSETS

Debtors

6

7,909

7,028

Cash at bank

37,973

48,178

45,882

55,206

CREDITORS

Amounts falling due within one year

7

17,629

15,540

NET CURRENT ASSETS

28,253

39,666

TOTAL ASSETS LESS CURRENT LIABILITIES

129,540

133,315

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

128,540

132,315

SHAREHOLDERS' FUNDS

129,540

133,315

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

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

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 January 2026 and were signed by:

E Arampatzis - Director

1.	STATUTORY INFORMATION

Ortelio 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax and is recognised upon issue of invoices.

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.

Trade mark

The Trade Mark is amortised over a period of 5 years and is valid in the UK until November 2026.

Foreign currencies

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 of exchange ruling at the date of each VAT quarter end. Exchange differences are taken into account in arriving at the operating result.

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.

Investments

The company makes investments in Venture Capital funds within Greece which provide Seed & Start Up funding to smaller businesses working within the Eco System sector. The investment is made in agreed instalments and the company policy is to treat each investment as separate without accruing for any future sums.

The investment is made in Euros and translated into Sterling at the date of investment. It is initially measured at cost and revalued at the end of each financial period.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 November 2024

and 31 October 2025

5,053

AMORTISATION

At 1 November 2024

and 31 October 2025

5,053

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 November 2024

93,649

Additions

3,148

Exchange differences

4,490

At 31 October 2025

101,287

NET BOOK VALUE

At 31 October 2025

101,287

At 31 October 2024

93,649

Cost or valuation at 31 October 2025 is represented by:

Other

investments

£

Valuation in 2021

(1,688

)

Valuation in 2022

(359

)

Valuation in 2023

3,514

Valuation in 2024

(6,627

)

Cost

106,447

101,287

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

7,836

-

Other debtors

73

7,028

7,909

7,028

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

600

Tax

1,783

-

Other creditors

-

3

Directors' loan

13,248

12,936

Accruals and deferred income

2,598

2,001

17,629

15,540

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000