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| Aquarius Financial Technologies Limited
| Unaudited
| Financial statements
| For the year ended 31 December 2025
| Registered number: 11060344
Aquarius Financial Technologies Limited - Registered number:11060344
Statement of financial position As at 31 December 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Intangible fixed assets | 4 |  | - |  | 942
Tangible fixed assets | 5 |  | - |  | 261
|  |  | - |  | 1,203
Current assets |  |  |  |  |
Debtors | 6 | 28,703 |  | 1,348 |
Cash at bank |  | 5,683 |  | 2,500 |
|  | 34,386 |  | 3,848 |
Creditors: amounts falling due within one year | 7 | (264,553) |  | (275,050) |
Net current liabilities |  |  | (230,167) |  | (271,202)
Total assets less current liabilities |  |  | (230,167) |  | (269,999)
Creditors: amounts falling due after more than one year | 8 |  | - |  | (5,000)
Debtors: amounts falling due after more than one year |  |  | - |  | 5,575,538
Net (liabilities)/assets |  |  | (230,167) |  | 5,300,539
Capital and reserves |  |  |  |  |
Share capital |  |  | 46,469 |  | 46,469
Share premium account |  |  | 8,320,869 |  | 8,320,869
Profit and loss account |  |  | (8,597,505) |  | (3,066,799)
|  |  | (230,167) |  | 5,300,539
The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. Page 1
Aquarius Financial Technologies Limited - Registered number:11060344
Statement of financial position (continued) As at 31 December 2025 The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and signed by the director.
R S Lane
Director
Date: 14 August 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
Aquarius Financial Technologies Limited
Notes to the financial statements For the year ended 31 December 2025
1. | General information
Aquarius Financial Technologies Limited is a private company limited by shares incorporated in England and Wales. The registered office and principal place of business of the company is 167-169 Great Portland Street, 5th Floor, London, England, W1W 5PF. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102,'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Going concern
The director intends to close down the company. Accordingly, the financial statements have been prepared on a break up basis. All fixed assets are shown as current assets and are valued at the lower of costs and net realisable value and any costs of early settlement are recognised along with any other costs associated with winding up the business.
| 2.3 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
Aquarius Financial Technologies Limited
Notes to the financial statements For the year ended 31 December 2025 2.Accounting policies (continued)
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Exceptional items
Exceptional items are transactions that fall within the ordinary activities of the company but are presented separately due to their size or incidence.
| 2.6 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 25% |
|  |  |  | Computer equipment | - | 33% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Page 4
Aquarius Financial Technologies Limited
Notes to the financial statements For the year ended 31 December 2025 2.Accounting policies (continued)
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.11 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
3. | Employees
| The average monthly number of employees, excluding directors, during the year was 0 (2024 - 0).
4. | Intangible assets
|  | Computer software
|  | £
| At 1 January 2025 | 942
| Disposals | (942)
| At 31 December 2025 | -
| Net book value |
| At 31 December 2025 | -
| At 31 December 2024 | 942
Page 5
Aquarius Financial Technologies Limited
Notes to the financial statements For the year ended 31 December 2025
5. | Tangible fixed assets
|  | Office equipment | Computer equipment | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 January 2025 | 1,047 | 1,044 | 2,091
| Disposals | (1,047) | (1,044) | (2,091)
| At 31 December 2025 | - | - | -
| At 1 January 2025 | 1,047 | 783 | 1,830
| Charge for the year | - | 261 | 261
| Disposals | (1,047) | (1,044) | (2,091)
| At 31 December 2025 | - | - | -
| Net book value |  |  |
| At 31 December 2025 | - | - | -
| At 31 December 2024 | - | 261 | 261
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Other debtors | - | 5,575,538
|  | - | 5,575,538
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Cryptocurrencies | 26,413 | -
| Share capital not paid | 1,348 | 1,348
| Current assets | 942 | -
|  | 28,703 | 1,348
Page 6
Aquarius Financial Technologies Limited
Notes to the financial statements For the year ended 31 December 2025
7. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 5,000 | 10,000
| Other creditors | 252,713 | 252,428
| Accruals | 6,840 | 12,622
|  | 264,553 | 275,050
8. | Creditors: amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans and overdrafts | - | 5,000
|  | - | 5,000
9. | Related party transactions
| During the year, the company made advances to the parent entity of £29,749 (2024: £59,912) and the receivable balance to the parent entity of £29,749 (2024: £nil) was written off. As at 31 December 2025 the amount due to the company was £nil (2024: £nil).
10. | Post balance sheet events
The director intends to close down the company. Accordingly, the financial statements have been prepared on a break up basis. All fixed assets are shown as current assets and are valued at the lower of costs and net realisable value and any costs of early settlement are recognised along with any other costs associated with winding up the business.
Page 7