JOANA TECHNOLOGIES LIMITED


Director	BEACH, Oliver Mark


Registered Address	Arquen House
	4-6 Spicer Street
	St. Albans
	AL3 4PQ


Registered Number	15862277 (England and Wales)

Balance Sheet as at
31 July 2025

	Notes	2025
		£	£
Fixed assets
Tangible assets	4		992
			992
Current assets
Debtors	5	2,348
Cash at bank and on hand		422,138
		424,486
Creditors amounts falling due within one year	6	(5,277)
Net current assets (liabilities)			419,209
Total assets less current liabilities			420,201
Net assets			420,201
Capital and reserves
Called up share capital			11
Share premium			532,599
Other reserves			2,778
Profit and loss account			(115,187)
Shareholders' funds			420,201

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 29 April 2026, and are signed on its behalf by:

BEACH, Oliver Mark
Director
Registered Company No. 15862277

JOANA TECHNOLOGIES LIMITED

Notes to the Financial Statements
for the period ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	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 rendering of services.

	Defined contribution pension plan
	The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the income statement in the period to which they relate.

	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.

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.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	3

2.	Average number of employees


		2025
	Average number of employees during the year	1

3.	Further information regarding the company's income
	These financial statements have been prepared for the period from the date of incorporation on 29 July 2024 to 31 July 2025. This represents the Company's first set of financial statements since incorporation.

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
Additions	1,082	1,082
At 31 July 25	1,082	1,082
Depreciation and impairment
Charge for year	90	90
At 31 July 25	90	90
Net book value
At 31 July 25	992	992
At 28 July 24	-	-

5.	Debtors: amounts due within one year

		2025
		£
	Other debtors	543
	Prepayments and accrued income	1,805
	Total	2,348

6.	Creditors: amounts due within one year

		2025
		£
	Trade creditors / trade payables	1,715
	Taxation and social security	2,975
	Other creditors	587
	Total	5,277

7.	Events after reporting date
	Subsequent to the period ended 31 July 2025, the Company entered into a rental lease agreement, with total commitments under the non-cancellable operating lease over the remaining life of the lease of £7,500.

8.	Further information regarding the company's financial position
	During the period, the Company granted 3,704 ordinary shares to an adviser providing services to the Company under an equity-settled share-based payment arrangement. The shares were granted on 31 March 2025 with a fair value of £4.50 per share, determined by reference to the Company's most recent funding round. Shares vest on a straight-line basis over a 24 month period, subject to the adviser continuing to provide services throughout the vesting period. The fair value of the shares vested during the period was £2,778 and this was charged to the Profit and Loss account as an expense. The total carrying amount of £2,778 of the vested shares has been recognised in 'Other Reserves'. No share options were exercised, no share options were forfeited and no share options expired during the period. The total number of share options outstanding at the period end is 3,704 (2024: nil).

Further information regarding the company's financial position

During the period, the Company granted 3,704 ordinary shares to an adviser providing services to the Company under an equity-settled share-based payment arrangement.

The shares were granted on 31 March 2025 with a fair value of £4.50 per share, determined by reference to the Company's most recent funding round. Shares vest on a straight-line basis over a 24 month period, subject to the adviser continuing to provide services throughout the vesting period.

The fair value of the shares vested during the period was £2,778 and this was charged to the Profit and Loss account as an expense. The total carrying amount of £2,778 of the vested shares has been recognised in 'Other Reserves'.

No share options were exercised, no share options were forfeited and no share options expired during the period. The total number of share options outstanding at the period end is 3,704 (2024: nil).