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Registered number: 10785329
PyroGenesys Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2023
Naked Accounting
ICAEW / ICPA
1a Latimer Street
Leicester
Leicestershire
LE3 0QF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10785329
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 281,281 281,281
Tangible Assets 5 26,998 9,172
308,279 290,453
CURRENT ASSETS
Debtors 6 157,888 40,955
Cash at bank and in hand 175,855 475
333,743 41,430
Creditors: Amounts Falling Due Within One Year 7 (506,746 ) (246,561 )
NET CURRENT ASSETS (LIABILITIES) (173,003 ) (205,131 )
TOTAL ASSETS LESS CURRENT LIABILITIES 135,276 85,322
Creditors: Amounts Falling Due After More Than One Year 8 (80,918 ) (44,412 )
NET ASSETS 54,358 40,910
CAPITAL AND RESERVES
Called up share capital 9 25,145 25,145
Share premium account 94,400 94,400
Profit and Loss Account (65,187 ) (78,635 )
SHAREHOLDERS' FUNDS 54,358 40,910
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For the year ending 31 May 2023 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Simon Ighofose
Director
4 July 2023
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
PyroGenesys Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10785329 . The registered office is Faraday Wharf, Holt Street, Birmingham, B7 4BB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, given the nature of grants awarded before the date of approval of these financial statements, commercial contracts agreed and signed and equity investment funding rounds in negotiation the going concern basis remains appropriate.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.  Where grants are related to company actrivities with specified service deliverable s they are included within turnover.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Development Costs - Intangible assets comprise the costs incurred in the development of the patented Pyrochemy technology, which is currently the subject of finalised income-producing contracts with corporate customers. The asset is defined as having a finite useful life and the costs are amortised on a straight line over the estimated useful life of 10 years (the normal period of power supply agreements).

Contracts have been signed with Carbon Credit trading platofrms, with the first advance payments falling due within a month of the approval of these Financial Statements

Intangible assets are stated at cost less amortisation and are reviewed for impairment whenever there is an indication that the carrying value may be impaired.
2.5. Research and Development
Expenditure on research is written off in the year incurred.
2.6. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 33% Straight Line
Fixtures & Fittings 33% Straight Line
Computer Equipment 33% Reducing Balance
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner, include din turnover where they are receivable based on delivery of agreed services.
The grants the company has received are accounted for using the Accrual model and, as they are mostly relarted to service performance criteria, calculates as compensation for expenses already incurred they are recognised in the period in which they become receivable.
2.10. Development Costs
In the circumstances of increasing confidence in the commercialisation of our technology, and to reflect the fact that the costs we have incurred have, partially, moved beyond pure research, costs are recognisde as an Intangible Asset: Development costs.

The contracts signed are for a 10 year delivery period, so the development costs are bing written off over a 10 year period.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 8)
6 8
4. Intangible Assets
Other Development Costs Total
£ £ £
Cost
As at 1 June 2022 - 345,605 345,605
As at 31 May 2023 - 345,605 345,605
Amortisation
As at 1 June 2022 - 64,324 64,324
As at 31 May 2023 - 64,324 64,324
Net Book Value
As at 31 May 2023 - 281,281 281,281
As at 1 June 2022 - 281,281 281,281
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Intangible assets comprise the costs incurred in the development of the patented Pyrochemy technology, which is currently the subject of finalised income-producing contracts with corporate customers. The asset is defined as having a finite useful life and the costs are amortised on a straight line over the estimated useful life of 10 years (the normal period of power supply agreements).

Intangible assets are stated at cost less amortisation and are reviewed for impairment whenever there is an indication that the carrying value may be impaired.
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2022 8,531 - 3,121 11,652
Additions 14,187 - 3,639 17,826
As at 31 May 2023 22,718 - 6,760 29,478
Depreciation
As at 1 June 2022 853 - 1,627 2,480
As at 31 May 2023 853 - 1,627 2,480
Net Book Value
As at 31 May 2023 21,865 - 5,133 26,998
As at 1 June 2022 7,678 - 1,494 9,172
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 137,988 24,671
Corporation tax recoverable assets 11,174 11,174
VAT 8,726 5,110
157,888 40,955
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 148,835 89,568
Bank loans and overdrafts 9,588 28,190
Other loans 37,294 -
Other taxes and social security 40,476 49,084
Net wages 19,235 -
Other creditors - 32,023 55,722
Accruals and deferred income 136,558 -
Directors' loan accounts 74,081 23,997
Amounts owed to subsidiaries 8,656 -
506,746 246,561
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans (BounceBack) 33,262 40,412
Other loans 43,656 -
Convertible Loan Notes 4,000 4,000
80,918 44,412
Bank Loan is a BounceBack Loan, repayments will commenced June 2022. This loan is not secured against the company assets, nor have any personal guaranteees been provided to the lender.
Loan Notes were issued in the previous year, repayment date is flexible - the company is grateful for the support of these stakeholders.
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 25,145 25,145
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