IRIS Accounts Production v25.1.3.33 07091372 Board of Directors 1.1.24 31.12.24 31.12.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh070913722023-12-31070913722024-12-31070913722024-01-012024-12-31070913722022-12-31070913722023-01-012023-12-31070913722023-12-3107091372ns15:EnglandWales2024-01-012024-12-3107091372ns14:PoundSterling2024-01-012024-12-3107091372ns10:Director12024-01-012024-12-3107091372ns10:PrivateLimitedCompanyLtd2024-01-012024-12-3107091372ns10:SmallEntities2024-01-012024-12-3107091372ns10:AuditExempt-NoAccountantsReport2024-01-012024-12-3107091372ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-3107091372ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-3107091372ns10:FullAccounts2024-01-012024-12-3107091372ns10:Director22024-01-012024-12-3107091372ns10:RegisteredOffice2024-01-012024-12-3107091372ns5:CurrentFinancialInstruments2024-12-3107091372ns5:CurrentFinancialInstruments2023-12-3107091372ns5:Non-currentFinancialInstruments2024-12-3107091372ns5:Non-currentFinancialInstruments2023-12-3107091372ns5:ShareCapital2024-12-3107091372ns5:ShareCapital2023-12-3107091372ns5:SharePremium2024-12-3107091372ns5:SharePremium2023-12-3107091372ns5:RetainedEarningsAccumulatedLosses2024-12-3107091372ns5:RetainedEarningsAccumulatedLosses2023-12-3107091372ns5:PlantMachinery2024-01-012024-12-3107091372ns5:PlantMachinery2023-12-3107091372ns5:PlantMachinery2024-12-3107091372ns5:PlantMachinery2023-12-3107091372ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3107091372ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-31
REGISTERED NUMBER: 07091372 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

EYOS UK LIMITED

EYOS UK LIMITED (REGISTERED NUMBER: 07091372)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EYOS UK LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: Mr A W Kayser
Mr B C Chilcott





REGISTERED OFFICE: The Stables
23b Lenten Street
Alton
Hampshire
GU34 1HG





REGISTERED NUMBER: 07091372 (England and Wales)





ACCOUNTANTS: LFM
Chartered Certified Accountants
The Stables
23b Lenten Street
Alton
Hampshire
GU34 1HG

EYOS UK LIMITED (REGISTERED NUMBER: 07091372)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 7,857 10,063

CURRENT ASSETS
Debtors 5 366,646 618,811
Cash at bank and in hand 162,958 188,020
529,604 806,831
CREDITORS
Amounts falling due within one year 6 2,793,358 2,329,385
NET CURRENT LIABILITIES (2,263,754 ) (1,522,554 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(2,255,897

)

(1,512,491

)

CREDITORS
Amounts falling due after more than one year 7 (106,143 ) (753,742 )

PROVISIONS FOR LIABILITIES (1,965 ) (2,516 )
NET LIABILITIES (2,364,005 ) (2,268,749 )

CAPITAL AND RESERVES
Called up share capital 6,570 6,570
Share premium 595,128 595,128
Retained earnings (2,965,703 ) (2,870,447 )
SHAREHOLDERS' FUNDS (2,364,005 ) (2,268,749 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

EYOS UK LIMITED (REGISTERED NUMBER: 07091372)

BALANCE SHEET - continued
31 DECEMBER 2024


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

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 21 May 2025 and were signed on its behalf by:





Mr A W Kayser - Director


EYOS UK LIMITED (REGISTERED NUMBER: 07091372)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

EYOS 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on reducing balance

Loan notes
The company has issued convertible loan notes, which are initially recognised as a financial liability at fair value. Interest is charged to the profit and loss, a stated proportion being accrued and stated apportion added to the loan balance. The loan is either repaid in cash at maturity or converted into equity based on pre-agreed terms. Upon conversion, the liability is derecognised, and equity is recognised at the carrying value of the loan.

Taxation
Taxation for the year 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 year 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.

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.

EYOS UK LIMITED (REGISTERED NUMBER: 07091372)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 11 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 42,415
Additions 6,106
At 31 December 2024 48,521
DEPRECIATION
At 1 January 2024 32,352
Charge for year 8,312
At 31 December 2024 40,664
NET BOOK VALUE
At 31 December 2024 7,857
At 31 December 2023 10,063

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 272,500 395,561
Amounts owed by group undertakings - 132,934
Other debtors 94,146 90,316
366,646 618,811

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 579 585
Trade creditors 99,788 64,087
Amounts owed to group undertakings 1,296,140 1,834,017
Taxation and social security 62,423 83,008
Other creditors 1,334,428 347,688
2,793,358 2,329,385

EYOS UK LIMITED (REGISTERED NUMBER: 07091372)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other creditors 106,143 753,742

8. ULTIMATE CONTROLLING PARTY

The controlling party is not known.

9. GOING CONCERN

The accounts have been prepared on a going concern basis as in the opinion of the directors, the company will become profitable in future years.