Cygnus Extra Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC252366

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		495		664

			495		664
CURRENT ASSETS
Debtors	5	713		713
Cash at bank and in hand		5,541		6,471

		6,254		7,184
Creditors: Amounts Falling Due Within One Year	6	(6,721 )		(6,690 )

NET CURRENT ASSETS (LIABILITIES)			(467 )		494

TOTAL ASSETS LESS CURRENT LIABILITIES			28		1,158

NET ASSETS			28		1,158

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			26		1,156

SHAREHOLDERS' FUNDS			28		1,158

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Cygnus Extra Ltd.

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 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 C M Phillips

Director

30 April 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Cygnus Extra Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC252366 . The registered office is 1 West Clifton View, Mid Calder, Livingston, West Lothian, EH53 0HT.

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.

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:

Fixtures & Fittings	25% straight line
Computer Equipment	25% straight line

2.4. 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: 1 (2024: 1)

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Cygnus Extra Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 August 2024	467	8,521	8,988

As at 31 July 2025	467	8,521	8,988

Depreciation
As at 1 August 2024	467	7,857	8,324
Provided during the period	-	169	169

As at 31 July 2025	467	8,026	8,493

Net Book Value
As at 31 July 2025	-	495	495

As at 1 August 2024	-	664	664

5. Debtors

	2025	2024
	£	£
Due within one year
Other taxes and social security	713	713

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	-	90
VAT	1,340	1,733
Other creditors	624	-
Accruals and deferred income	550	660
Directors' loan accounts	4,207	4,207

	6,721	6,690

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

8. Related Party Transactions

As at 31 July 2025, the company owed the directors £4,207 (2024: £4,207).

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