2024-08-01 09698323 2025-07-31 09698323 2024-08-01 2025-07-31 09698323 2024-07-31 09698323 2023-08-01 2024-07-31 09698323 uk-core:WithinOneYear 2024-07-31 09698323 uk-core:WithinOneYear 2025-07-31 09698323 uk-core:ShareCapital 2025-07-31 09698323 uk-core:ShareCapital 2024-07-31 09698323 uk-core:RetainedEarningsAccumulatedLosses 2025-07-31 09698323 uk-core:RetainedEarningsAccumulatedLosses 2024-07-31 09698323 uk-bus:Director1 2024-08-01 2025-07-31 09698323 uk-core:FurnitureFittings 2024-08-01 2025-07-31 iso4217:GBP xbrli:pure 09698323 uk-bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 09698323 uk-bus:FRS102 2024-08-01 2025-07-31 09698323 uk-bus:FilletedAccounts 2024-08-01 2025-07-31 09698323 uk-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31

Sypher Ltd

Registered Number:09698323

For the year ended 31 July 2025
England and Wales
Unaudited Financial Statements

2

Registered Number :

09698323

As at 31 July 2025

Sypher Ltd
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Property, plant and equipment

1,011
1,189
1,011
1,189

Current assets

36,777

Cash and cash equivalents

35,891
35,891
36,777

Trade and other payables: amounts falling due within one
year

(500)
(14,158)
2
36,277
21,733
Net current assets

Total assets less current liabilities

22,744
37,466
22,744
Net assets
37,466

Capital and reserves

Called up share capital

1
1

Retained earnings

22,743
37,465
22,744
37,466
Shareholders' funds

For the year ended 31 July 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 of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006

The director acknowledges her responsibilities for:a) ensuring that the company keeps proper 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 Section
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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Miss Saarah Farooqui Director

These financial statements were approved and authorised for issue by the Board on 10 November 2025 and were signed by:

The notes form part of these financial statements

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3
For the year ended 31 July 2025
Sypher Ltd
Notes to the Financial Statements
Statutory Information

Sypher Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration number
09698323.

Registered address:

75 West Hill
Flat 2
London
SW15 2UL

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.

Revenue recognition

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Property, plant and equipment

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

20 Reducing balance

Fixtures and fittings
Inventories

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Other creditors

14,158
500

3. Average number of persons employed

During the year the average number of employees was 1 (2024 : 1)
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