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Company registration number: 09633575
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 30 JUNE 2025
| DYNAMON LTD
DYNAMON LTD |  |
COMPANY INFORMATION
Directors | Andrew Smith
| David Andrew Watchus
| Angus Patrick Webb
| Eduardo Hector Minardi
| Nicholas Richard Kendall
Registered number | 09633575
Registered office | Gamma House
| Enterprise Road
| Southampton Science Park
| Southampton
| Hampshire
| SO16 7NP
Accountants | Menzies LLP
| Chartered Accountants
| 3000a Parkway
| Whiteley
| Hampshire
| PO15 7FX
DYNAMON LTD |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 7
DYNAMON LTD REGISTERED NUMBER:09633575 |  |
STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 79,214 |  | 99,427
|  |  | 79,214 |  | 99,427
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,045,231 |  | 248,868 |
Cash at bank and in hand |  | 1,461,020 |  | 1,851,455 |
|  | 2,506,251 |  | 2,100,323 |
Creditors: amounts falling due within one year | 6 | (137,339) |  | (94,520) |
Net current assets |  |  | 2,368,912 |  | 2,005,803
Total assets less current liabilities |  |  | 2,448,126 |  | 2,105,230
Creditors: amounts falling due after more than one year | 7 |  | (2,333) |  | (7,933)
Net assets |  |  | 2,445,793 |  | 2,097,297
Page 1
DYNAMON LTD REGISTERED NUMBER:09633575 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 2025
|  | 2025 |  | 2024
|  | £ |  | £
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 19 |  | 19
Share premium account |  |  | 4,718,429 |  | 4,718,429
Profit and loss account |  |  | (2,272,655) |  | (2,621,151)
|  |  | 2,445,793 |  | 2,097,297
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Angus Patrick Webb
Director
Date: 20 March 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
DYNAMON LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Dynamon Limited is a private company limited by shares, registered in England and Wales. The address of it's registered office is disclosed on the company information page. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
DYNAMON LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of Income and Retained Earnings in the same period as the related expenditure.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.7 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.8 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds. Page 4
DYNAMON LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.9 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.10 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance and straight line basis. Depreciation is provided on the following basis:
|  |  |  | Short-term leasehold property | - | 25% | straight line
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Office equipment | - | 33% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.11 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.12 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.13 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 5
DYNAMON LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 28 (2024 - 22).
4. | Tangible fixed assets
|  | Short-term leasehold property | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 July 2024 | 92,933 | 44,113 | 55,383 | 192,429
| Additions | - | - | 15,636 | 15,636
| At 30 June 2025 | 92,933 | 44,113 | 71,019 | 208,065
| Depreciation |  |  |  |
| At 1 July 2024 | 52,001 | 13,802 | 27,199 | 93,002
| Charge for the year on owned assets | 13,968 | 7,591 | 14,290 | 35,849
| At 30 June 2025 | 65,969 | 21,393 | 41,489 | 128,851
| Net book value |  |  |  |
| At 30 June 2025 | 26,964 | 22,720 | 29,530 | 79,214
| At 30 June 2024 | 40,932 | 30,310 | 28,185 | 99,427
Page 6
DYNAMON LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 105,035 | 54,922
| Other debtors | 155,134 | 162,266
| Prepayments and accrued income | 785,062 | 31,680
|  | 1,045,231 | 248,868
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 5,600 | 5,600
| Trade creditors | 46,442 | 30,147
| Other taxation and social security | 4,539 | -
| Other creditors | 31,332 | 8,064
| Accruals and deferred income | 49,426 | 50,709
|  | 137,339 | 94,520
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 2,333 | 7,933
|  | 2,333 | 7,933
8. | Commitments under operating leases
| At 30 June 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 56,640 | 56,640
| Later than 1 year and not later than 5 years | 99,435 | 156,075
|  | 156,075 | 212,715
Page 7