Pixelbyte Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 15515325

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		120,170		114,114

			120,170		114,114
CURRENT ASSETS
Debtors	5	382,069		2,234
Cash at bank and in hand		58,608		240,677

		440,677		242,911
Creditors: Amounts Falling Due Within One Year	6	(151,498 )		(67,349 )

NET CURRENT ASSETS (LIABILITIES)			289,179		175,562

TOTAL ASSETS LESS CURRENT LIABILITIES			409,349		289,676

Creditors: Amounts Falling Due After More Than One Year	7		(63,988 )		(77,107 )

NET ASSETS			345,361		212,569

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			345,360		212,568

SHAREHOLDERS' FUNDS			345,361		212,569

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Pixelbyte Limited

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Liam Miller

Director

31/03/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Pixelbyte Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15515325 . The registered office is 1 Holly House Mill Street, Uppermill, Oldham, OL3 6LZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

Revenue is generated by offering IT & Web Development Services to Cryptocurrency exchange businesses.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Straight Line
Motor Vehicles	10% Straight Line
Fixtures & Fittings	20% Straight Line
Computer Equipment	20% Straight Line

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 3)

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Pixelbyte Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 March 2025	1,112	109,510	5,247	115,869
Additions	510	-	18,952	19,462

As at 28 February 2026	1,622	109,510	24,199	135,331

Depreciation
As at 1 March 2025	76	1,169	510	1,755
Provided during the period	305	10,951	2,150	13,406

As at 28 February 2026	381	12,120	2,660	15,161

Net Book Value
As at 28 February 2026	1,241	97,390	21,539	120,170

As at 1 March 2025	1,036	108,341	4,737	114,114

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	143,503	52
Other debtors	238,566	2,182

	382,069	2,234

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	21,847	21,847
Trade creditors	2,948	5
Amounts owed to participating interests	1	-
Other creditors	648	78
Taxation and social security	126,054	45,419

	151,498	67,349

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	63,988	77,107

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Pixelbyte Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	21,847	21,847
Later than one year and not later than five years	63,988	77,107

	85,835	98,954

	85,835	98,954

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

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