REGISTERED NUMBER: 07209276 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ZYIS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J I McDonald

REGISTERED OFFICE:

9 Abbey Business Park

Monks Walk

Farnham

Surrey

GU9 8HT

REGISTERED NUMBER:

07209276 (England and Wales)

ACCOUNTANTS:

Maxwell & Co

9 Abbey Business Park

Monks Walk

Farnham

Surrey

GU9 8HT

FIXED ASSETS

Intangible assets

4

33,201

33,394

Tangible assets

5

614

1,233

33,815

34,627

CURRENT ASSETS

Debtors

6

52,651

73,998

Cash at bank

643,449

2,400,663

696,100

2,474,661

CREDITORS

Amounts falling due within one year

7

45,522

66,449

NET CURRENT ASSETS

650,578

2,408,212

TOTAL ASSETS LESS CURRENT LIABILITIES

684,393

2,442,839

PROVISIONS FOR LIABILITIES

150

303

NET ASSETS

684,243

2,442,536

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

684,143

2,442,436

SHAREHOLDERS' FUNDS

684,243

2,442,536

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 23 December 2025 and were signed by:

J I McDonald - Director

1.	STATUTORY INFORMATION

Zyis Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 and value added tax.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of three years.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

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

Computer equipment

-

33% on cost

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term creditors are measured at the transaction price.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

244,346

Additions

28,010

At 31 March 2025

272,356

AMORTISATION

At 1 April 2024

210,952

Charge for year

28,203

At 31 March 2025

239,155

NET BOOK VALUE

At 31 March 2025

33,201

At 31 March 2024

33,394

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2024

4,294

Additions

375

At 31 March 2025

4,669

DEPRECIATION

At 1 April 2024

3,061

Charge for year

994

At 31 March 2025

4,055

NET BOOK VALUE

At 31 March 2025

614

At 31 March 2024

1,233

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

38,084

50,115

VAT

-

1,421

Prepayments

14,567

22,462

52,651

73,998

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

1

Tax

33,875

49,257

Directors' current accounts

10,442

9,207

Accrued expenses

1,205

7,984

45,522

66,449

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1.00

100

100

9.	ULTIMATE CONTROLLING PARTY

The controlling party is J I McDonald.