Syntho App Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the director on the preparation of the unaudited statutory accounts of Syntho App Limited for the year ended 31 March 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Syntho App Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Syntho App Limited , as a body, in accordance with the terms of our engagement letter dated 02 November 2023. Our work has been undertaken solely to prepare for your approval the accounts of Syntho App Limited and state those matters that we have agreed to state to the director of Syntho App Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Syntho App Limited and its director as a body for our work or for this report.

It is your duty to ensure that Syntho App Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Syntho App Limited . You consider that Syntho App Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Syntho App Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

29th September 2025

Ascendis Group

Chartered Certified Accountants, Taxation and Business Advisors

Unit 3, Building 2, The Colony Wilmslow

Altrincham Road

Wilmslow

Cheshire

SK9 4LY

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Syntho App Limited

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 13299859

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		320,135		253,807
Tangible Assets	5		8,800		9,420

			328,935		263,227
CURRENT ASSETS
Debtors	6	114,129		85,042
Cash at bank and in hand		125,532		29,707

		239,661		114,749
Creditors: Amounts Falling Due Within One Year	7	(289,529 )		(118,591 )

NET CURRENT ASSETS (LIABILITIES)			(49,868 )		(3,842 )

TOTAL ASSETS LESS CURRENT LIABILITIES			279,067		259,385

Creditors: Amounts Falling Due After More Than One Year	8		(38,167 )		(108,750 )

NET ASSETS			240,900		150,635

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			240,899		150,634

SHAREHOLDERS' FUNDS			240,900		150,635

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Syntho App 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Joshua Baker

Director

29th September 2025

The notes on pages 4 to 7 form part of these financial statements.

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Syntho App Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Syntho App Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13299859 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.

The principal place of trading for the year was 3-4, Cheadle Court, Turves Road, Cheadle Hulme, Stockport, SK8 6AW.

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. 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.

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.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are software development costs. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Development costs are capitalised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured, in this circumstances these are recognised as intangible assets.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

2.5. 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:

Fixtures & Fittings	15% Reducing balance method
Computer Equipment	15% Reducing balance method

2.6. 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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Syntho App Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

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

4. Intangible Assets

	Domain Name	Software Development Costs	Total
	£	£	£
Cost
As at 1 April 2024	-	292,556	292,556
Additions	9,709	90,538	100,247

As at 31 March 2025	9,709	383,094	392,803

Amortisation
As at 1 April 2024	-	38,749	38,749
Provided during the period	11	33,908	33,919

As at 31 March 2025	11	72,657	72,668

Net Book Value
As at 31 March 2025	9,698	310,437	320,135

As at 1 April 2024	-	253,807	253,807

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Syntho App Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	7,169	2,753	9,922
Additions	683	177	860

As at 31 March 2025	7,852	2,930	10,782

Depreciation
As at 1 April 2024	340	162	502
Provided during the period	1,087	393	1,480

As at 31 March 2025	1,427	555	1,982

Net Book Value
As at 31 March 2025	6,425	2,375	8,800

As at 1 April 2024	6,829	2,591	9,420

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	200	-
Other debtors	101,262	51,792

	101,462	51,792
Due after more than one year
Other debtors	12,667	33,250

	114,129	85,042

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	24,907	16,750
Bank loans and overdrafts	118,230	-
Amounts owed to participating interests	40,632	42,579
Other creditors	105,760	25,093
Taxation and social security	-	34,169

	289,529	118,591

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Trade creditors	12,667	33,250
Other loans	25,500	75,500

	38,167	108,750

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Syntho App Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2024	(35,042 )	(35,042)
Utilised	7,980	7,980

Balance at 31 March 2025	(27,062 )	(27,062)

10. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1 Ordinary Shares of £ 1 each	1	1

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