Company registration number: 14096719
COMPANY INFORMATION
CONTENTS
STRATEGIC REPORT
FOR THE YEAR ENDED 31 MARCH 2026
The directors present their strategic report on the company for the year ended 31 March 2026.
Principal activities and future developments:
The Company's principal activity during the year was that of a holding company.
The Company had no other operations during the year and it will continue to operate as a holding company in the foreseeable future.
Principal activities and future developments:
The Company's principal activity during the year was that of a holding company.
The Company had no other operations during the year and it will continue to operate as a holding company in the foreseeable future.
The Company did not trade during the year. The Company made a loss for the year ended 31 March 2026 of £28,737 (2025: £28,069). The Company has net liabilities of £68,314 (2025: £39,577). The Company will continue to be a holding company for the foreseeable future.
There are no company specific key performance indicators.
There are no company specific key performance indicators.
The main financial risk the Company has exposure to is liquidity risk. The objective of the company in managing liquidity risk is to ensure that it can meet its financial obligations as and when they fall due. The Company expects to meet its financial obligations through operating cash flows generated in the group that the Company is the parent of. In the event that the operating cash flows would not cover all of the financial obligations, the Company is able to draw upon the financial support from the ultimate parent company.
Other principal risks and uncertainties are managed at a group level by the ultimate parent company, Aetios Holdings Pte Ltd, and further details can be found in the Aetios Holdings Pte Ltd, Annual Report and Financial Statements 2026.
Other principal risks and uncertainties are managed at a group level by the ultimate parent company, Aetios Holdings Pte Ltd, and further details can be found in the Aetios Holdings Pte Ltd, Annual Report and Financial Statements 2026.
This report was approved by the board and signed on its behalf.
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DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MARCH 2026
The directors present their report and the financial statements for the year ended 31 March 2026.
The directors are responsible for preparing the Strategic report, the Directors' report and the financial statements in accordance with applicable law and regulations.
In preparing these financial statements, the directors are required to:
∙select suitable accounting policies for the Company's financial statements and then apply them consistently;
∙make judgements and accounting estimates that are reasonable and prudent;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The loss for the year, after taxation, amounted to £28,737 (2025 - loss £28,069).
The directors do not propose to pay a dividend in the year (2025 - Nil).
The directors who served during the year were:
Details of future developments for the Company are covered in the strategic report.
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DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
The auditor, Menzies LLP, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.
This report was approved by the board and signed on its behalf.
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INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AETIOS HOLDINGS UK LIMITED
We have audited the financial statements of Aetios Holdings UK Limited (the 'Company') for the year ended 31 March 2026, which comprise the Profit and loss account, the Statement of financial position, the Statement of changes in equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
The other information comprises the information included in the Annual Report other than the financial statements and our Auditor's report thereon. The directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
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INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AETIOS HOLDINGS UK LIMITED (CONTINUED)
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the Strategic report and the Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
∙the Strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic report or the Directors' report.
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INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AETIOS HOLDINGS UK LIMITED (CONTINUED)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
The Company is subject to laws and regulations that directly affect the financial statements including financial reporting legislation. We determined that the following laws and regulations were most significant:
• The Companies Act 2006;
• Financial Reporting Standard 102;
• UK employment legislation; and
• UK tax legislation.
We assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items.
We understood how the Company is complying with those legal and regulatory frameworks by, making inquiries to management, those responsible for legal and compliance procedures.
The engagement partner assessed whether the engagement team collectively had the appropriate competence and capabilities to identify or recognise non-compliance with laws and regulations. The assessment did not identify any issues in this area.
We assessed the susceptibility of the Company financial statements to material misstatement, including how fraud might occur. Audit procedures performed by the engagement team included:
• Identifying and assessing the measures management has in place to prevent and detect fraud;
• Understanding how those charged with governance considered and addressed the potential for override of control
or other inappropriate influence over the financial reporting process;
• Challenging assumptions and judgments made by management in its significant accounting estimates; and
• Identifying and testing journal entries, in particular any journal entries posted with unusual account combinations.
As a result of the above procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following areas:
• The use of management override of controls to manipulate results, or to cause the Company to enter into
transactions not in its best interests; or
• Posting of unusual journals and complex transactions.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's report.
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INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AETIOS HOLDINGS UK LIMITED (CONTINUED)
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
Chartered Accountants
Statutory Auditor
4th Floor
95 Gresham Street
EC2V 7AB
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PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2026
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STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2026
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 11 to 16 form part of these financial statements.
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STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2026
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
Aetios Holdings UK Limited is a private company, limited by shares, registered in England and Wales. The registered office is 4th Floor, 95 Gresham Street, London, United Kingdom, EC2V 7AB. The company has no principal place of business.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The following principal accounting policies have been applied:
The Company is a parent company that is also a subsidiary included in the consolidated financial statements of a larger group by a parent undertaking established under the law of a state other than the United Kingdom and is therefore exempt from the requirement to prepare consolidated financial statements under section 401 of the Companies Act 2006.
The Company's ultimate controlling party, Aetios Holdings Pte Ltd, prepares consolidated financial statements which are publicly available. Aetios Holdings Pte Ltd's registered office is #23-01, 20 Collyer Quay, Singapore 049319.
The Company's ultimate controlling party, Aetios Holdings Pte Ltd, prepares consolidated financial statements which are publicly available. Aetios Holdings Pte Ltd's registered office is #23-01, 20 Collyer Quay, Singapore 049319.
The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
∙the requirements of Section 7 Statement of Cash Flows;
∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
∙the requirements of Section 33 Related Party Disclosures paragraph 33.7.
This information is included in the consolidated financial statements of Aetios Holdings Pte Ltd as at 31 March 2026 and these financial statements may be obtained from Companies House.
These financial statements have been prepared on a going concern basis.
The Company realised a net loss before tax of £28,737 (2025: £28,069) and had net liabilities of £68,314 (2025: £39,577) for the year end 31 March 2026. Included in liabilities is £446,541 (2025: £520,350) owed to Aetios Holdings Pte Ltd, the parent, which is repayable on 31 March 2028.
The Directors do not have any reason to believe that these liabilities will be required to be repaid until the Company is in a position to do so and it continues to make repayments on this liability as cash flow allows.
The Directors have received confirmation that the ultimate parent company, Aetios Holdings Pte. Ltd, will continue to support the company for at least twelve months from the date of the financial statements being approved and signed to meet its liabilities as they fall due and that it has sufficient resources to provide this financial support.
The Company realised a net loss before tax of £28,737 (2025: £28,069) and had net liabilities of £68,314 (2025: £39,577) for the year end 31 March 2026. Included in liabilities is £446,541 (2025: £520,350) owed to Aetios Holdings Pte Ltd, the parent, which is repayable on 31 March 2028.
The Directors do not have any reason to believe that these liabilities will be required to be repaid until the Company is in a position to do so and it continues to make repayments on this liability as cash flow allows.
The Directors have received confirmation that the ultimate parent company, Aetios Holdings Pte. Ltd, will continue to support the company for at least twelve months from the date of the financial statements being approved and signed to meet its liabilities as they fall due and that it has sufficient resources to provide this financial support.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
2.Accounting policies (continued)
Functional and presentation currency
Transactions and balances
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
6.Taxation (continued)
There were no factors that may affect future tax charges.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
Profit and loss account
The comparative figures have been restated to correct the classification of certain balances in the prior year financial statements.
A loan balance of £126,600, which was previously presented within creditors falling due after more than one year, has been reclassified to creditors falling due within one year to reflect the contractual repayment terms applicable at the prior year end.
In addition, interest expense of £14,178, which was previously included within administrative expenses, has been reclassified and presented within interest payable.
These adjustments are presentational in nature and have no impact on the previously reported profit for the financial year or net assets at the prior year end and only relates to the 2024 / 2025 Period.
A loan balance of £126,600, which was previously presented within creditors falling due after more than one year, has been reclassified to creditors falling due within one year to reflect the contractual repayment terms applicable at the prior year end.
In addition, interest expense of £14,178, which was previously included within administrative expenses, has been reclassified and presented within interest payable.
These adjustments are presentational in nature and have no impact on the previously reported profit for the financial year or net assets at the prior year end and only relates to the 2024 / 2025 Period.
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