Company registration number 08248507 (England and Wales)
AQOIA LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
AQOIA LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
AQOIA LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,127
1,695
Current assets
Debtors
4
2,631
10,516
Cash at bank and in hand
766
1,543
3,397
12,059
Creditors: amounts falling due within one year
5
(91,354)
(65,128)
Net current liabilities
(87,957)
(53,069)
Total assets less current liabilities
(85,830)
(51,374)
Creditors: amounts falling due after more than one year
6
(19,453)
(25,544)
Net liabilities
(105,283)
(76,918)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(105,383)
(77,018)
Total equity
(105,283)
(76,918)

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 14 May 2026
Mr M P Waller
Director
Company registration number 08248507 (England and Wales)
AQOIA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -
1
Accounting policies
Company information

Aqoia Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2-4 Packhorse Road, Gerrards Cross, Buckinghamshire, SL9 7QE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At 31 October 2025, the company had net liabilities on the balance sheet. These financial statements have been prepared on the going concern basis as the director has agreed to provide continued financial assistance to the company.true

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.5
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

AQOIA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 November 2024
8,420
Additions
2,085
Disposals
(7,588)
At 31 October 2025
2,917
Depreciation and impairment
At 1 November 2024
6,725
Depreciation charged in the year
1,653
Eliminated in respect of disposals
(7,588)
At 31 October 2025
790
Carrying amount
At 31 October 2025
2,127
At 31 October 2024
1,695
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
2,631
10,516
AQOIA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
5,556
5,556
Trade creditors
-
0
248
Corporation tax
-
0
5,753
Other creditors
85,798
53,571
91,354
65,128
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
19,453
25,544
Creditors which fall due after five years are payable as follows:
Payable by instalments
-
3,241
7
Directors' transactions

The advance to the director is repayable on demand.

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