REGISTERED NUMBER: 05397394 (England and Wales)

Financial Statements For The Period 1 May 2025 to 31 December 2025

for

AO UK Limited

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

B J Malarkey

D Pye

P Camara

C R Sabbagh

REGISTERED OFFICE:

New Kings Court Tollgate

Chandler's Ford

Eastleigh,

Hampshire

SO53 3LG

REGISTERED NUMBER:

05397394 (England and Wales)

ACCOUNTANTS:

Robb Ferguson Chartered Accountants

Regent Court

70 West Regent Street

Glasgow

G2 2QZ

FIXED ASSETS

Intangible assets

4

1,630,067

1,647,337

Tangible assets

5

6,877

15,761

1,636,944

1,663,098

CURRENT ASSETS

Stocks

95,000

95,000

Debtors

21,172

24,912

Cash at bank and in hand

68,285

6,049

184,457

125,961

CREDITORS

Amounts falling due within one year

303,192

299,948

NET CURRENT LIABILITIES

(118,735

)

(173,987

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,518,209

1,489,111

CREDITORS

Amounts falling due after more than one year

-

(25,334

)

PROVISIONS FOR LIABILITIES

(238,851

)

(198,767

)

NET ASSETS

1,279,358

1,265,010

CAPITAL AND RESERVES

Called up share capital

600

600

Share premium

156,168

156,168

Capital redemption reserve

400

400

Retained earnings

1,122,190

1,107,842

1,279,358

1,265,010

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Statement of Financial Position for the period ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 October 2026 and were signed on its behalf by:

B J Malarkey - Director

1.	STATUTORY INFORMATION

AO UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

IT Licences and Development Costs are being amortised evenly over their estimated useful life of twenty five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33.33% on cost and 25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2025 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2025

3,173,942

Additions

68,411

At 31 December 2025

3,242,353

AMORTISATION

At 1 May 2025

1,526,605

Amortisation for period

85,681

At 31 December 2025

1,612,286

NET BOOK VALUE

At 31 December 2025

1,630,067

At 30 April 2025

1,647,337

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2025

43,719

Disposals

(32,670

)

At 31 December 2025

11,049

DEPRECIATION

At 1 May 2025

27,958

Charge for period

8,884

Eliminated on disposal

(32,670

)

At 31 December 2025

4,172

NET BOOK VALUE

At 31 December 2025

6,877

At 30 April 2025

15,761

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 May 2025

4,913

Transfer to ownership

(4,913

)

At 31 December 2025

-

DEPRECIATION

At 1 May 2025

1,765

Charge for period

395

Transfer to ownership

(2,160

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 30 April 2025

3,148