REGISTERED NUMBER: 06241115 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Cyan Power Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

I M Power

SECRETARY:

Mrs S R S Power

REGISTERED OFFICE:

1 Manor Court

6 Barnes Wallis Road

Segensworth

Fareham

Hampshire

PO15 5TH

REGISTERED NUMBER:

06241115 (England and Wales)

ACCOUNTANTS:

Roches

Chartered Accountants

1 Manor Court

6 Barnes Wallis Road

Segensworth

Fareham

Hampshire

PO15 5TH

FIXED ASSETS

Tangible assets

4

86

102

Investment property

5

90,000

86,589

90,086

86,691

CURRENT ASSETS

Debtors

6

27,305

36,232

Cash at bank

89,375

31,212

116,680

67,444

CREDITORS

Amounts falling due within one year

7

31,176

38,267

NET CURRENT ASSETS

85,504

29,177

TOTAL ASSETS LESS CURRENT LIABILITIES

175,590

115,868

PROVISIONS FOR LIABILITIES

843

19

NET ASSETS

174,747

115,849

CAPITAL AND RESERVES

Called up share capital

3

3

Fair value reserve

8

3,411

-

Retained earnings

171,333

115,846

SHAREHOLDERS' FUNDS

174,747

115,849

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 April 2026 and were signed by:

I M Power - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans to related parties.

Financial assets & financial liabilities are initially recognised at the transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. However, if the arrangement constitutes a financing transaction then it is measured at the present value of the future receipts discounted at a market rate of interest.

Financial assets & financial liabilities classified as receivable within one year are not amortised.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 3 ).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

835

DEPRECIATION

At 1 September 2024

733

Charge for year

16

At 31 August 2025

749

NET BOOK VALUE

At 31 August 2025

86

At 31 August 2024

102

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

86,589

Revaluations

3,411

At 31 August 2025

90,000

NET BOOK VALUE

At 31 August 2025

90,000

At 31 August 2024

86,589

The fair value of the above investment property is based on the value of similar properties in the vicinity, taking into account the condition of the property.

Fair value at 31 August 2025 is represented by:

£

Valuation in 2025

3,411

Cost

86,589

90,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

26,170

34,713

Amounts owed by group undertakings

840

840

Other debtors

295

679

27,305

36,232

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

-

701

Taxation and social security

27,981

17,837

Other creditors

3,195

19,729

31,176

38,267

8.

RESERVES

Fair

value

reserve

£

Fair value adjustment

3,411

At 31 August 2025

3,411