Hyscore Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 13152649

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		21		25
Tangible Assets	5		1,642		2,101

			1,663		2,126
CURRENT ASSETS
Debtors	6	15,468		11,294
Cash at bank and in hand		179,832		87,879

		195,300		99,173
Creditors: Amounts Falling Due Within One Year	7	(33,791 )		(16,530 )

NET CURRENT ASSETS (LIABILITIES)			161,509		82,643

TOTAL ASSETS LESS CURRENT LIABILITIES			163,172		84,769

NET ASSETS			163,172		84,769

CAPITAL AND RESERVES
Called up share capital	8		245		159
Share premium account			554,570		349,900
Profit and Loss Account			(391,643 )		(265,290 )

SHAREHOLDERS' FUNDS			163,172		84,769

Page 1

Page 2

Hyscore Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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 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

David Galsworthy

Director

5 September 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Hyscore Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13152649 . The registered office is C/O Azets Burnham Yard, London End, Beaconsfield, Buckinghamshire, HP9 2JH.

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 company’s financial statements have been prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the company’s needs. In assessing going concern, the directors have a reasonable expectation that the company will continue as a going concern and is able to meet all of its obligations as they fall due for a minimum of 12 months from the date of approval of these financial statements.

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Client lists - 10 years straight line

2.5. Research and Development

Expenditure on research activities is recognised within profit or loss as an expense is 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

5 years straight line

Page 3

Page 4

Hyscore Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. Financial Instruments

Trade and other debtors / creditors

Trade and other debtors are recognised initially at transaction prices less attributable transaction costs. Trade and other creditors are recognised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade debtors. If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument.

Impairment of financial assets

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found an impairment loss is recognised within profit or loss.

For financial assets that are measured at amortised cost, the impairment loss is measured as the difference between the asset’s carrying amount and the present value of estimated cash flows discounted at the asset’s original effective interest rate.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the asset’s carrying amount and the best estimate of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

2.8. 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.

2.9. Taxation

Income tax expense represents the sum of the tax currently payable.

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.

Current tax for the year is recognised in profit or loss.

2.10. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.11. Government Grant

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met.

Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 2 (2024: 1)

Page 4

Page 5

Hyscore Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2024	34

As at 31 March 2025	34

Amortisation
As at 1 April 2024	9
Provided during the period	4

As at 31 March 2025	13

Net Book Value
As at 31 March 2025	21

As at 1 April 2024	25

5. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2024	2,292

As at 31 March 2025	2,292

Depreciation
As at 1 April 2024	191
Provided during the period	459

As at 31 March 2025	650

Net Book Value
As at 31 March 2025	1,642

As at 1 April 2024	2,101

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	1,579
Other debtors	15,468	9,715

	15,468	11,294

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	14,937	459
Other creditors	14,739	9,735
Taxation and social security	4,115	6,336

	33,791	16,530

Page 5

Page 6

Hyscore Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	245	159

9. Pension Commitments

The company operates a defined contribution pension scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £197 (2024: £Nil) were due to the fund. They are included in Other Creditors.

Page 6