Company No: 07840279 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	6,822		11,031
		6,822		11,031
Current assets
Debtors	4	384,340		369,943
Cash at bank and in hand		96,119		74,298
		480,459		444,241
Creditors: amounts falling due within one year	5	( 19,922)		( 26,992)
Net current assets		460,537		417,249
Total assets less current liabilities		467,359		428,280
Creditors: amounts falling due after more than one year	6	( 6,667)		( 11,667)
Provision for liabilities	7	( 1,706)		( 2,758)
Net assets		458,986		413,855
Capital and reserves
Called-up share capital		100		100
Profit and loss account		458,886		413,755
Total shareholders' funds		458,986		413,855

For the financial year ending 31 January 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Rysuri Limited (registered number: 07840279) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

Dr Nyo Seint Gale Director

04 September 2025

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Rysuri Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 8 The Courtyard Wyncolls Road, Severalls Industrial Park, Colchester, CO4 9PE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles	25 % reducing balance
Computer equipment	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Loans and borrowings
All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	4		4

3. Tangible assets

	Vehicles		Computer equipment		Total
	£		£		£
Cost
At 01 February 2024	76,830		4,216		81,046
Additions	0		1,232		1,232
Disposals	0		( 4,216)		( 4,216)
At 31 January 2025	76,830		1,232		78,062
Accumulated depreciation
At 01 February 2024	69,299		716		70,015
Charge for the financial year	1,883		58		1,941
Disposals	0		( 716)		( 716)
At 31 January 2025	71,182		58		71,240
Net book value
At 31 January 2025	5,648		1,174		6,822
At 31 January 2024	7,531		3,500		11,031

4. Debtors

	2025		2024
	£		£
Trade debtors	56,900		62,502
Amounts owed by directors	230,202		229,035
Prepayments	20,701		957
S455	76,537		77,449
	384,340		369,943

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	5,000		5,000
Trade creditors	0		355
Accruals	1,950		2,574
Taxation and social security	12,972		19,063
	19,922		26,992

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	6,667		11,667

There are no amounts included above in respect of which any security has been given by the small entity.

7. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 2,758)		( 2,669)
Credited/(charged) to the Income Statement	1,052		( 89)
At the end of financial year	( 1,706)		( 2,758)

8. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
Director's Loan Account	230,202		229,035

At the balance sheet date, the company was owed £230,202 (2024: £229,035) from the director, in respect of their director's loan account. The balance is unsecured and repayable on demand. Interest is accrued on the balance at a rate of 2.25%

Other related party transactions

	2025		2024
	£		£
Turnover	86,974		84,000

During the year, the company entered into transactions with an unincorporated business owned by the same individual who controls the company. These transactions were conducted under normal market conditions.