DYMA NI LIMITED


Director	HORWILL, Samantha


Registered Address	Aberinnovation Gogerddan Campus
	Aberystwyth University
	Aberystwyth
	SY23 3EE


Registered Number	12523596 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		8,644		12,236
			8,644		12,236
Current assets
Debtors		90,492		77,653
Cash at bank and on hand		31,432		105,892
		121,924		183,545
Creditors amounts falling due within one year	4	(83,422)		(76,231)
Net current assets (liabilities)			38,502		107,314
Total assets less current liabilities			47,146		119,550
Creditors amounts falling due after one year	5		-		(40,000)
Provisions for liabilities	6		-		(2,325)
Net assets			47,146		77,225
Capital and reserves
Called up share capital			100		100
Profit and loss account			47,046		77,125
Shareholders' funds			47,146		77,225

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 13 April 2026, and are signed on its behalf by:

HORWILL, Samantha
Director
Registered Company No. 12523596

DYMA NI LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2026		2025
	Average number of employees during the year	10		10

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 April 25	19,612	19,612
At 31 March 26	19,612	19,612
Depreciation and impairment
At 01 April 25	7,376	7,376
Charge for year	3,592	3,592
At 31 March 26	10,968	10,968
Net book value
At 31 March 26	8,644	8,644
At 31 March 25	12,236	12,236

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	5,469	808
Taxation and social security	30,423	37,318
Other creditors	28,889	12,500
Accrued liabilities and deferred income	18,641	25,605
Total	83,422	76,231

5.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	-	40,000
Total	-	40,000

6.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	-	2,325
Total	-	2,325

7.	Related party transactions
	Ms S Horwill and Care Unbound Ltd (06528491) were the managing directors and sole shareholders of the company during the current period up until the resignation of Care Unbound Ltd on the 7th February 2026. Care unbound transferred their shares in Dyma Ni Limited to Ms S Horwill on 2nd February 2026 making her the sole shareholder of the company as of that day. During the period trade has occurred between Dyma Ni Ltd and Care Unbound Ltd under normal market conditions, which has been accounted for as such in their respective financial statements. An agreement was reached relating to the loan owing to Care Unbound which has been converted into a creditor and is due to be repaid within 12 months. No further transactions with related parties were undertaken such as required to be disclosed under FRS102

Related party transactions

Ms S Horwill and Care Unbound Ltd (06528491) were the managing directors and sole shareholders of the company during the current period up until the resignation of Care Unbound Ltd on the 7th February 2026.
Care unbound transferred their shares in Dyma Ni Limited to Ms S Horwill on 2nd February 2026 making her the sole shareholder of the company as of that day.
During the period trade has occurred between Dyma Ni Ltd and Care Unbound Ltd under normal market conditions, which has been accounted for as such in their respective financial statements.
An agreement was reached relating to the loan owing to Care Unbound which has been converted into a creditor and is due to be repaid within 12 months.
No further transactions with related parties were undertaken such as required to be disclosed under FRS102