REGISTERED NUMBER: 13629160 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

EUNOMIA SYSTEMS LTD

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

691,206

442,355

Tangible assets

5

11,741

3,365

702,947

445,720

CURRENT ASSETS

Debtors

6

29,531

54,642

Cash at bank and in hand

6,409

16,877

35,940

71,519

CREDITORS

Amounts falling due within one year

7

1,478,664

612,541

NET CURRENT LIABILITIES

(1,442,724

)

(541,022

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(739,777

)

(95,302

)

PROVISIONS FOR LIABILITIES

2,230

639

NET LIABILITIES

(742,007

)

(95,941

)

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

(742,009

)

(95,943

)

SHAREHOLDERS' FUNDS

(742,007

)

(95,941

)

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 September 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2025 and were signed on its behalf by:

T F Molony - Director

1.	STATUTORY INFORMATION

Eunomia Systems Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13629160

Registered office:

Suite 3b, The Hub

Farnborough Business Park

Farnborough

GU14 7JP

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Intangible assets - internally developed software

Costs that are directly attributable to the project's development phase are recognised as intangible assets, provided the recognition requirements:

- the development costs can be measured reliably,

- the project is technically and commercially feasible,

- there are sufficient resources to complete the project,

- there is the ability to use or sell the software,

- the software will generate probable future economic benefits.

Development costs not meeting these criteria are expensed.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Development

costs

£

COST

At 1 October 2023

442,355

Additions

421,653

At 30 September 2024

864,008

AMORTISATION

Amortisation for year

172,802

At 30 September 2024

172,802

NET BOOK VALUE

At 30 September 2024

691,206

At 30 September 2023

442,355

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 October 2023

3,436

Additions

9,958

At 30 September 2024

13,394

DEPRECIATION

At 1 October 2023

71

Charge for year

1,582

At 30 September 2024

1,653

NET BOOK VALUE

At 30 September 2024

11,741

At 30 September 2023

3,365

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other debtors

29,531

54,642

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

52,308

12,224

Amounts owed to connected undertakings

1,366,523

550,000

Taxation and social security

9,256

3,274

Other creditors

50,577

47,043

1,478,664

612,541

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

2

Ordinary

£1

2

2

9.	RELATED PARTY DISCLOSURES

The Company's related parties, the nature of the relationship and the extent of the transactions with them are summarised below:

2024

2023

£

£

Amounts owed by/(to) T F Molony (Director)

(39,978

)

-

Amounts owed by/(to) K M Morley-Cooper (Director)

-

-

Amount owed by/(to) Anchor Community Support Limited (connected undertaking)

(1,366,523

)

(550,000

)

Connected Undertakings:

A company having the same or predominantly the same shareholders and or Board of Directors but which either is a parent, subsidiary, fellow subsidiary nor associated company.

The company is not controlled by any one party as both the directors equally own 50 per cent of the issued ordinary share capital of the company.