KOIOS Group Limited 05058221 false 2024-07-01 2025-06-30 2025-06-30 The principal activity of the company is consultancy. Digita Accounts Production Advanced 6.30.9574.0 true false true true 05058221 2024-07-01 2025-06-30 05058221 2025-06-30 05058221 bus:OrdinaryShareClass1 bus:CumulativeShares 2025-06-30 05058221 core:CapitalRedemptionReserve 2025-06-30 05058221 core:RetainedEarningsAccumulatedLosses 2025-06-30 05058221 core:ShareCapital 2025-06-30 05058221 core:CurrentFinancialInstruments 2025-06-30 05058221 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 05058221 core:Non-currentFinancialInstruments 2025-06-30 05058221 core:Non-currentFinancialInstruments core:AfterOneYear 2025-06-30 05058221 core:CostValuation 2025-06-30 05058221 core:DisposalsRepaymentsInvestments 2025-06-30 05058221 core:FurnitureFittingsToolsEquipment 2025-06-30 05058221 bus:SmallEntities 2024-07-01 2025-06-30 05058221 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 05058221 bus:FilletedAccounts 2024-07-01 2025-06-30 05058221 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 05058221 bus:RegisteredOffice 2024-07-01 2025-06-30 05058221 bus:Director1 2024-07-01 2025-06-30 05058221 bus:Director2 2024-07-01 2025-06-30 05058221 bus:OrdinaryShareClass1 bus:CumulativeShares 2024-07-01 2025-06-30 05058221 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 05058221 bus:Agent1 2024-07-01 2025-06-30 05058221 core:OfficeEquipment 2024-07-01 2025-06-30 05058221 core:Subsidiary1 2024-07-01 2025-06-30 05058221 core:Subsidiary1 1 2024-07-01 2025-06-30 05058221 core:Subsidiary1 countries:UnitedKingdom 2024-07-01 2025-06-30 05058221 core:Subsidiary2 2024-07-01 2025-06-30 05058221 core:Subsidiary2 1 2024-07-01 2025-06-30 05058221 countries:EnglandWales 2024-07-01 2025-06-30 05058221 2024-06-30 05058221 core:CostValuation 2024-06-30 05058221 core:FurnitureFittingsToolsEquipment 2024-06-30 05058221 2023-07-01 2024-06-30 05058221 2024-06-30 05058221 bus:OrdinaryShareClass1 bus:CumulativeShares 2024-06-30 05058221 core:CapitalRedemptionReserve 2024-06-30 05058221 core:RetainedEarningsAccumulatedLosses 2024-06-30 05058221 core:ShareCapital 2024-06-30 05058221 core:CurrentFinancialInstruments 2024-06-30 05058221 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 05058221 core:Non-currentFinancialInstruments 2024-06-30 05058221 core:Non-currentFinancialInstruments core:AfterOneYear 2024-06-30 05058221 core:Subsidiary1 1 2023-07-01 2024-06-30 05058221 core:Subsidiary2 1 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 05058221

KOIOS Group Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

KOIOS Group Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 9

KOIOS Group Limited

Company Information

Directors | Mr S Borwell-Fox Mrs A Borwell-Fox

Registered office | 32/33 Restdale House Worcester WR1 1EE

Accountants | Ballards LLP Chartered AccountantsOakmoore Court 11C Kingswood Road Hampton Lovett Droitwich Worcestershire WR9 0QH

KOIOS Group Limited

(Registration number: 05058221)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 5 | 268,880 | 268,882
Current assets |  |  |
Debtors | 6 | 54,017 | 18,970
Cash at bank and in hand |  | 4 | 3,040
|  | 54,021 | 22,010
Creditors: Amounts falling due within one year | 7 | (179,434) | (108,837)
Net current liabilities |  | (125,413) | (86,827)
Total assets less current liabilities |  | 143,467 | 182,055
Creditors: Amounts falling due after more than one year | 7 | (13,769) | (39,216)
Net assets |  | 129,698 | 142,839
Capital and reserves |  |  |
Called up share capital | 8 | 70 | 70
Capital redemption reserve |  | 82 | 82
Retained earnings |  | 129,546 | 142,687
Shareholders' funds |  | 129,698 | 142,839

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 10 April 2026 and signed on its behalf by:

......................................... Mr S Borwell-Fox Director |  |

KOIOS Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
32/33 Restdale House
Worcester
WR1 1EE

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Group accounts not prepared

The company is part of a small group. The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and has not prepared group accounts.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

KOIOS Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office Equipment | 33% Reducing Balance

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

KOIOS Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

KOIOS Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 July 2024 | 4,277 | 4,277
At 30 June 2025 | 4,277 | 4,277
Depreciation
At 1 July 2024 | 4,277 | 4,277
At 30 June 2025 | 4,277 | 4,277
Carrying amount
At 30 June 2025 | - | -

KOIOS Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

5 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 268,880 | 268,880
Investments in associates | - | 2
| 268,880 | 268,882

Subsidiaries | £
Cost or valuation
At 1 July 2024 | 268,880
Provision
Carrying amount
At 30 June 2025 | 268,880
At 30 June 2024 | 268,880

Associates | £
Cost
At 1 July 2024 | 2
Disposals | (2)
At 30 June 2025 | -
Provision
Carrying amount
At 30 June 2025 | -
At 30 June 2024 | 2

KOIOS Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Cybx | 32/33 Restdale House Foregate Street Worcester WR1 1EE United Kingdom | Ordinary | 80% | 80%
Telecetera Limited | Restdale House, 32-33 Foregate Street, Worcester, WR1 1EE | Ordinary | 100% | 100%

The Company owns 80% of the Ordinary share capital of Cybx Ltd which was incorporated on 21.06.23, and 100% of the Ordinary share capital of Borwell Limited which went into voluntary liqudiation on 12 October 2023.

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 27,795 | -
Other debtors | 26,222 | 18,970
| 54,017 | 18,970

KOIOS Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 36,688 | 36,689
Trade creditors |  | 15,192 | 16,050
Taxation and social security |  | 2,952 | -
Accruals and deferred income |  | 1,315 | 1,250
Other creditors |  | 123,287 | 54,848
|  | 179,434 | 108,837

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 13,769 | 39,216

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £0.001 each | 69,500 | 69.50 | 69,500 | 69.50

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 13,769 | 39,216

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 36,688 | 36,689