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Registration number: 11565007

Zycor Limited
Unaudited Financial Statements
for the Year Ended 30 September 2025

Zycor Limited

(Registration number: 11565007)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 3 | 274 | 2,208
Current assets |  |  |
Debtors | 4 | 21,764 | 2,463
Cash at bank and in hand |  | 37,219 | 48,838
|  | 58,983 | 51,301
Creditors: Amounts falling due within one year | 5 | (331,729) | (345,869)
Net current liabilities |  | (272,746) | (294,568)
Net liabilities |  | (272,472) | (292,360)
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | (272,572) | (292,460)
Shareholders' deficit |  | (272,472) | (292,360)

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Director's Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the director on 3 March 2026

.........................................

C D Coe

Director

Zycor Limited

Notes to the Financial Statements for the Year Ended 30 September 2025

1 | Accounting policies

Statutory information

Zycor Limited is a private company, limited by shares, domiciled in England and Wales, company number 11565007. The registered office is at 36 Burton Edge, Bakewell, DE45 1FQ.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Going concern

After due consideration of all relevant factors, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, he continues to adopt the going concern basis in preparing the annual report and accounts.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is recognised on despatch of goods and completion of services to customers. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures, fittings and equipment | 33% Straight Line

Zycor Limited

Notes to the Financial Statements for the Year Ended 30 September 2025 (continued)

1 | Accounting policies (continued)

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the statement of comprehensive income.

2 | Staff numbers

The average number of persons employed by the company during the year, was 3 (2024 - 1).

3 | Tangible assets

| Fixtures, fittings and equipment £
Cost or valuation
At 1 October 2024 | 15,570
At 30 September 2025 | 15,570
Depreciation
At 1 October 2024 | 13,362
Charge for the year | 1,934
At 30 September 2025 | 15,296
Carrying amount
At 30 September 2025 | 274
At 30 September 2024 | 2,208

Zycor Limited

Notes to the Financial Statements for the Year Ended 30 September 2025 (continued)

4 | Debtors

| 2025 £ | 2024 £
Trade debtors | 21,764 | -
Other debtors | - | 2,463
| 21,764 | 2,463

5 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 66,119 | 35,072
Taxation and social security | 5,163 | -
Accruals and deferred income | 2,725 | 32,725
Other creditors | 257,722 | 278,072
| 331,729 | 345,869

6 | Parent and ultimate parent undertaking

The company's immediate parent is Zycor Holdings Limited, a company incorporated in England and Wales.
The ultimate controlling party was C D Coe by virtue of his majority shareholding in Zycor Holdings Limited.