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Registered number: 11994729
Graphy Technologies Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Graphy Technologies Ltd
Contents
Contents

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

Page 1
Graphy Technologies Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 11994729

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 8,408 |  | 9,613
|  |  | 8,408 |  | 9,613
CURRENT ASSETS
Debtors | 5 | 207,422 |  | 191,810 |
Cash at bank and in hand |  | 1,451,320 |  | 2,220,445 |
|  | 1,658,742 |  | 2,412,255 |
Creditors: Amounts Falling Due Within One Year | 6 | (51,601 ) |  | (80,265 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,607,141 |  | 2,331,990
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,615,549 |  | 2,341,603
NET ASSETS |  |  | 1,615,549 |  | 2,341,603
CAPITAL AND RESERVES
Called up share capital | 7 |  | 728 |  | 728
Share premium account |  |  | 8,055,594 |  | 8,055,594
Profit and Loss Account |  |  | (6,440,773 ) |  | (5,714,719 )
SHAREHOLDERS' FUNDS |  |  | 1,615,549 |  | 2,341,603

For the year ending 31 May 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

A Vinitchi Director
24/10/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Graphy Technologies Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Graphy Technologies Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11994729 . The registered office is Octagon Point 5 Cheapside, Octagon Point, London, EC2V 6AA.
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.
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:

Fixtures & Fittings | 33% on a straight line basis
Computer Equipment | 33% on a straight line basis

2.4. 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
2.6. Employee benefits policy
The costs of short-term employee benefits are recognised as a liability and an expense. The cost of any unused holiday entitlement is recognised in the period in which the employees services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
2.7. Investments policy
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment. Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.
2.8. Research and Development
Expenditure on research and development is written off against profits in the year in which it is incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
Page 2
Page 3
Graphy Technologies Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 June 2024 | 847 | 100,162 | 101,009
Additions | - | (63,781 ) | (63,781 )
As at 31 May 2025 | 847 | 36,381 | 37,228
Depreciation
As at 1 June 2024 | 505 | 90,891 | 91,396
Provided during the period | 266 | (62,842 ) | (62,576 )
As at 31 May 2025 | 771 | 28,049 | 28,820
Net Book Value
As at 31 May 2025 | 76 | 8,332 | 8,408
As at 1 June 2024 | 342 | 9,271 | 9,613

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 8,765 |  | 13,477
Corporation tax recoverable assets | 185,831 |  | 161,926
VAT | 12,826 |  | 16,407
| 207,422 |  | 191,810

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 29,029 |  | 6,244
Other taxes and social security | - |  | 58,669
Other creditors | 700 |  | 1,984
Accruals and deferred income | 21,872 |  | 13,368
| 51,601 |  | 80,265

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 728 |  | 728

8. Pension Commitments
The company operates a defined contribution pension scheme, 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 £700 (PY £1,984) were due to the fund. They are included in Other Creditors.
Page 3