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Registered number: 09060242
Voytech Systems Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director Mr Richard Fargus
Company Number 09060242
Registered Office First Floor, New Barnes Mill
Cottonmill Lane
St Albans
AL1 2HA
Accountants Town & Forest
Chartered Accountants & Statutory Auditors
First Floor, New Barnes Mill
Cottonmill Lane
St Albans
AL1 2HA
Page 1
Page 2
Balance Sheet
Registered number: 09060242
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 495 660
495 660
CURRENT ASSETS
Stocks 5 101,644 128,315
Debtors 6 29,993 61,780
Cash at bank and in hand 261,827 213,198
393,464 403,293
Creditors: Amounts Falling Due Within One Year 7 (131,565 ) (180,535 )
NET CURRENT ASSETS (LIABILITIES) 261,899 222,758
TOTAL ASSETS LESS CURRENT LIABILITIES 262,394 223,418
Creditors: Amounts Falling Due After More Than One Year 8 (2,075 ) (6,217 )
NET ASSETS 260,319 217,201
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 260,219 217,101
SHAREHOLDERS' FUNDS 260,319 217,201
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For the year ending 30 April 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 Richard Fargus
Director
8 October 2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Voytech Systems Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09060242 . The registered office is First Floor, New Barnes Mill, Cottonmill Lane, St Albans, AL1 2HA.

2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

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

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
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.
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.
2.3. 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:
Computer Equipment 25% on reducing balance
2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.5. Taxation
Taxation expense represents the sum of the tax currently payable and deferred tax.
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 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 is recognised in respect of all timing difference that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in the tax assessments in periods different from those in which they are recognised in the 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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2.6. Trade debtors
Trade debtors are carried at original net invoice amount less an estimate for doubtful debtors. Bad debts are written off when identified. Specific provisions are made against debts whose recovery is considered doubtful.
2.7. Provisions and accruals
Provisions are recognised when there is a present legal or constructive obligation as a result of past events and the amount can be reliably estimated. Provisions are not recognised for future operating losses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 May 2024 1,192
As at 30 April 2025 1,192
Depreciation
As at 1 May 2024 532
Provided during the period 165
As at 30 April 2025 697
Net Book Value
As at 30 April 2025 495
As at 1 May 2024 660
5. Stocks
2025 2024
£ £
Stock 101,644 128,315
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 13,366 36,446
Prepayments and accrued income 2,400 2,761
VAT 14,227 22,573
29,993 61,780
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 11,754 25,410
Bank loans and overdrafts 4,160 4,052
Corporation tax 42,254 78,559
Other taxes and social security 479 -
Other creditors 800 1,152
Accruals and deferred income 6,780 4,308
Director's loan account 34,229 44,728
Amounts owed to other participating interests 31,109 22,326
131,565 180,535
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 2,075 6,217
9. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 May 2024 Amounts advanced Amounts repaid Amounts written off As at 30 April 2025
£ £ £ £ £
Mr Richard Fargus (44,728 ) 102,896 (92,397 ) - (34,229 )
The above loan is unsecured, interest free and repayable on demand.
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