Aios Group Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09598762

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		7,617		7,617

			7,617		7,617
CURRENT ASSETS
Debtors	5	695,730		646,162
Cash at bank and in hand		433		414

		696,163		646,576
Creditors: Amounts Falling Due Within One Year	6	(214,201 )		(165,113 )

NET CURRENT ASSETS (LIABILITIES)			481,962		481,463

TOTAL ASSETS LESS CURRENT LIABILITIES			489,579		489,080

NET ASSETS			489,579		489,080

CAPITAL AND RESERVES
Called up share capital	7		200,000		200,000
Share premium account			199,000		199,000
Profit and Loss Account			90,579		90,080

SHAREHOLDERS' FUNDS			489,579		489,080

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Aios Group Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Veronica Miguez Magdalena

Director

25/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Aios Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09598762 . The registered office is 19 The Circle, Queen Elizabeth Street, London, England, SE1 2JE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Investments

	Unlisted
	£
Cost or Valuation
As at 1 January 2025	7,617

As at 31 December 2025	7,617

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	7,617

As at 1 January 2025	7,617

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Aios Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Investments represents:

(a) Shares in Instalaciones Electricas De Sansenxo En Mexico, S.A. de C.V. amounting to Mexican Pesos 50,000 equivalent to GBP1,923.

(b) Shares in Inelsa UK Ltd, a company incorporated in the United Kingdom amounting to GBP 1,000.

(c) Shares in Hedomin Solaire Maroc S.A.R.L., a company incorporated in Morocco amounting to Dirham 10,000 equivalent to GBP 804.

(d) Shares in Industria Electro, a company incorporated in the South Amercia amounting to 100,000 Argentinian Pesos equivalent to GBP 3,063.

(e) Shares in Inelsa Honduras SA, a company incorporated in the Spain amouting to GBP 827.

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	64,903	43,072
Other debtors	391,383	391,383
Loan to Hedomin	167,797	142,764
Loan to Indusria Electro Solar	59,206	59,206
Inelsa Uk Ltd	12,441	9,737

	695,730	646,162

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	40,965	19,243
VAT	17	20
Loan to Inst Electr Mexico SA	104,045	104,045
Loan - Inelsa Chile	69,174	41,805

	214,201	165,113

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200,000	200,000

8. Related Party Transactions

During the year to 31/12/2025 the following related party transactions took place:

During the year, the company received professional services amounting to £20,006 (2024:£21,152) from Grupo Hedomin SL, a company incorporated in Spain. Grupo Hedomin SL holds 91% of company's sharecapital and is also one of the director of the company.The total amount outstanding as at 31/12/2025 is £37,149 (2024:£17,208) which is included in trade creditors note no. 6, also company have outstanding loan balance as on 31/12/2025 is £167,797 (2024: £142,764) which is included in note no. 5

During the year, the company rendered services amounting to £4,714 (2024: £4,684) to Inelsa UK Ltd, a company incorporated in UK. AIOS Group Ltd holds 100% share capital of Inelsa UK ltd. The total amount outstanding as at 31/12/25 is £20,731 (2024: £16,017), also company have outstanding loan balance as on 31/12/2025 is £12,441(2024: £9,737) which is included in note no. 5 above

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Aios Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Ultimate Controlling Party

The company's ultimate controlling party is Mr Manuel Dominguez Pineiro by virtue of his ownership of more than 25% but not more than 50% of the issued share capital in the company.

The company's ultimate controlling party is Mr Jose Carlos Dominguez Pineiro by virtue of his ownership of more than 25% but not more than 50% of the issued share capital in the company.

The company's ultimate controlling party is Mr Rafael Dominguez Pineiro by virtue of his ownership of more than 25% but not more than 50% of the issued share capital in the company.

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