Company registration number 11820377 (England and Wales)
BYSAPIO LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
BYSAPIO LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
BYSAPIO LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
671,227
782,950
Current assets
Debtors
5
199,782
39,998
Cash at bank and in hand
620,350
425,664
820,132
465,662
Creditors: amounts falling due within one year
6
(154,823)
(452,285)
Net current assets
665,309
13,377
Net assets
1,336,536
796,327
Capital and reserves
Called up share capital
7
1,000,001
1,000,001
Profit and loss reserves
336,535
(203,674)
Total equity
1,336,536
796,327

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 1 April 2026 and are signed on its behalf by:
Mr K M Rainsford
Director
Company registration number 11820377 (England and Wales)
BYSAPIO LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Bysapio Limited is a private company limited by shares incorporated in England and Wales. The registered office is Mentor House, Ainsworth Street, Blackburn, Lancashire, BB1 6AY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Intellectual Property
10 Years
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
Straight line 25%

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

BYSAPIO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

BYSAPIO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.13
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Intangible fixed assets
Intellectual Property
£
Cost
At 1 January 2025 and 31 December 2025
1,117,232
Amortisation and impairment
At 1 January 2025
334,282
Amortisation charged for the year
111,723
At 31 December 2025
446,005
Carrying amount
At 31 December 2025
671,227
At 31 December 2024
782,950
BYSAPIO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025 and 31 December 2025
902
Depreciation and impairment
At 1 January 2025 and 31 December 2025
902
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
-
0
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
199,782
39,998

Other debtors include £189,677 (2024 - £25,510) due from related parties.

6
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
53,970
-
0
Other creditors
97,854
449,459
Accruals and deferred income
2,999
2,826
154,823
452,285

Other creditors include loans to related parties of £nil (202 4: £3 45,757) and amounts due to the director s of £97,854 (202 4: £103,702).

7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A shares of £1 each
1,000,001
1,000,001
1,000,001
1,000,001
2025-12-31 2025-01-01 false false false 01 April 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr K M Rainsford Mrs C J Rainsford 11820377 2025-01-01 2025-12-31 11820377 2025-12-31 11820377 2024-12-31 11820377 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2025-12-31 11820377 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-12-31 11820377 core:CurrentFinancialInstruments 2025-12-31 11820377 core:CurrentFinancialInstruments 2024-12-31 11820377 core:ShareCapital 2025-12-31 11820377 core:ShareCapital 2024-12-31 11820377 core:RetainedEarningsAccumulatedLosses 2025-12-31 11820377 core:RetainedEarningsAccumulatedLosses 2024-12-31 11820377 core:ShareCapitalOrdinaryShareClass1 2025-12-31 11820377 core:ShareCapitalOrdinaryShareClass1 2024-12-31 11820377 bus:Director1 2025-01-01 2025-12-31 11820377 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 11820377 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 11820377 core:ComputerEquipment 2025-01-01 2025-12-31 11820377 2024-01-01 2024-12-31 11820377 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-12-31 11820377 core:OtherPropertyPlantEquipment 2024-12-31 11820377 core:OtherPropertyPlantEquipment 2025-12-31 11820377 core:OtherPropertyPlantEquipment 2024-12-31 11820377 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 11820377 bus:OrdinaryShareClass1 2025-12-31 11820377 bus:OrdinaryShareClass1 2024-12-31 11820377 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11820377 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11820377 bus:FRS102 2025-01-01 2025-12-31 11820377 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 11820377 bus:Director2 2025-01-01 2025-12-31 11820377 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP