REGISTERED NUMBER: 15010967 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 AUGUST 2025 TO 31 MARCH 2026

FOR

AUGMENTIA LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Dr S J T Marsh

REGISTERED OFFICE:

20 Wenlock Road

London

N1 7GU

REGISTERED NUMBER:

15010967 (England and Wales)

ACCOUNTANTS:

Chater Allan LLP

Chartered Accountants

7 Quy Court

Colliers Lane

Stow-cum-Quy

Cambridgeshire

CB25 9AU

FIXED ASSETS

Tangible assets

4

466

559

CURRENT ASSETS

Debtors

5

17,984

56,097

Cash at bank

9,710

78,266

27,694

134,363

CREDITORS

Amounts falling due within one year

6

158,308

220,999

NET CURRENT LIABILITIES

(130,614

)

(86,636

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(130,148

)

(86,077

)

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

(130,248

)

(86,177

)

SHAREHOLDERS' FUNDS

(130,148

)

(86,077

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 May 2026 and were signed by:

Dr S J T Marsh - Director

1.	STATUTORY INFORMATION

Augmentia 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.

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

-

20% on cost

Taxation

Taxation for the period 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 period 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.

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 period was 3 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2025

and 31 March 2026

699

DEPRECIATION

At 1 August 2025

140

Charge for period

93

At 31 March 2026

233

NET BOOK VALUE

At 31 March 2026

466

At 31 July 2025

559

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

17,262

56,097

VAT

722

-

17,984

56,097

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

24

-

Trade creditors

-

69,000

Social security and other taxes

6,548

-

Other creditors

417

-

Directors' current accounts

150,000

150,000

Accrued expenses

1,319

1,999

158,308

220,999

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,000,000

Ordinary

£0.0001

100

100

8.	RELATED PARTY DISCLOSURES