Company Registration No. 12373906 (England and Wales)
Aios Technology Ltd
Unaudited accounts
for the year ended 31 December 2025
Aios Technology Ltd
Company Information
for the year ended 31 December 2025
Director
Richard Cartwright
Company Number
12373906 (England and Wales)
Registered Office
Unit 3c
Frontier Park
Frontier Avenue
Blackburn
Lancashire
BB1 3AL
United Kingdom
Accountants
Barnes & Scott
86-90 Paul Street
London
EC2A 4NE
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Aios Technology Ltd for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Aios Technology Ltd for the year ended
31 December 2025 as set out on pages
5 -
9 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of Aios Technology Ltd, as a body, in accordance with the terms of our engagement letter dated 1 May 2025. Our work has been undertaken solely to prepare for your approval the accounts of Aios Technology Ltd and state those matters that we have agreed to state to the Board of Directors of Aios Technology Ltd, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aios Technology Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Aios Technology Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Aios Technology Ltd. You consider that Aios Technology Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Aios Technology Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Barnes & Scott
Chartered Accountants
86-90 Paul Street
London
EC2A 4NE
1 October 2026
Aios Technology Ltd
Statement of financial position
as at 31 December 2025
Cash at bank and in hand
73,731
35,678
Creditors: amounts falling due within one year
(2,799,233)
(2,884)
Net current (liabilities)/assets
(2,721,185)
216,461
Total assets less current liabilities
428,915
217,969
Creditors: amounts falling due after more than one year
(584,570)
-
Net (liabilities)/assets
(155,655)
217,969
Called up share capital
2
2
Capital contribution reserve
1,028,953
980,457
Profit and loss account
(1,184,610)
(762,490)
Shareholders' funds
(155,655)
217,969
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 October 2026 and were signed on its behalf by
Richard Cartwright
Director
Company Registration No. 12373906
Aios Technology Ltd
Notes to the Accounts
for the year ended 31 December 2025
Aios Technology Ltd is a private company, limited by shares, registered in England and Wales, registration number 12373906. The registered office is Unit 3c, Frontier Park, Frontier Avenue, Blackburn, Lancashire, BB1 3AL, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
The accounts have been prepared on the going concern on the basis that the parent company will continue to support the company financially.
Expenditure on research and development is written off in the year in which it is incurred.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. They are amortised over 4 years.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% straight line
Cash and cash equivalents
Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.
Aios Technology Ltd
Notes to the Accounts
for the year ended 31 December 2025
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairments losses are recognised immediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.
Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.
The Company participates in an Enterprise Management Incentive (“EMI”) share option scheme for certain employees. Under the scheme, eligible employees of the Company have been granted options over shares in the Company’s ultimate parent undertaking, Aios Inc.
The share option agreements are entered into between the participating employees and Aios Inc. The options are subject to specified vesting conditions, with employees becoming entitled to exercise their options in accordance with the terms of the relevant option agreements.
"The number of options outstanding at the start of the period has been restated to reflect share options which were not disclosed in previous financial years. As a result, the number of options outstanding at the beginning of the current period has been restated to 131,750.
At the reporting date, 408,241 options over shares in Aios Inc were outstanding in respect of employees of the Company (2024: 131,750). The Company has entered a debit of £48,496 through the profit and loss account, being the estimated fair value increase in share options during the period (£44,580) and the prior periods (£3,916).
The number and weighted average exercise prices of the share options are as follows:
(i) outstanding at the beginning of the period: 131,750 options at a weighted average exercise price of £0.032924;
(ii) granted during the period: 324,491 options at a weighted average exercise price of £0.00001;
(iii) forfeited during the period: 48,000 options at a weighted average exercise price of £0.032924;
(iv) exercised during the period: Nil;
(v) expired during the period: Nil;
(vi) outstanding at the end of the period: 408,241 options at a weighted average exercise price of £0.006761; and
(vii) exercisable at the end of the period: 139,135 options at a weighted average exercise price of £0.019821;
4
Intangible fixed assets
Other
At 31 December 2025
15,000
At 31 December 2025
15,000
Aios Technology Ltd
Notes to the Accounts
for the year ended 31 December 2025
5
Tangible fixed assets
Computer equipment
6
Investments
Subsidiary undertakings
Valuation at 1 January 2025
-
Valuation at 31 December 2025
3,150,100
Amounts falling due within one year
Accrued income and prepayments
2,757
2,757
Other debtors
1,560
180,910
8
Creditors: amounts falling due within one year
2025
2024
Amounts owed to group undertakings and other participating interests
2,019,979
-
Loans from directors
28,352
-
9
Creditors: amounts falling due after more than one year
2025
2024
Aios Technology Ltd
Notes to the Accounts
for the year ended 31 December 2025
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Loan from director
(177,659)
231,867
25,856
28,352
(177,659)
231,867
25,856
28,352
The ultimate controlling party is Aios Inc, a company registered in USA.
13
Average number of employees
During the year the average number of employees was 3 (2024: 2).