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Company No: 09358686 (England and Wales)

# THEYR LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

THEYR LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

THEYR LIMITED

## COMPANY INFORMATION

For the financial year ended 31 December 2025
THEYR LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 December 2025

DIRECTOR | D Young

REGISTERED OFFICE | 70 White Lion Street
| London
| N1 9PP
| United Kingdom

COMPANY NUMBER | 09358686 (England and Wales)

ACCOUNTANT | Gravita Essex Limited
| Kings House
| 101-135 Kings Road
| Brentwood
| Essex
| CM14 4DR
| United Kingdom

THEYR LIMITED

## BALANCE SHEET

As at 31 December 2025
THEYR LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 11,930 |  | 4,005
|  | 11,930 |  | 4,005
Current assets |  |  |  |
Debtors | 4 | 269,259 |  | 317,425
Cash at bank and in hand |  | 563,604 |  | 368,456
|  | 832,863 |  | 685,881
Creditors: amounts falling due within one year | 5 | ( 410,588) |  | ( 435,341)
Net current assets |  | 422,275 |  | 250,540
Total assets less current liabilities |  | 434,205 |  | 254,545
Creditors: amounts falling due after more than one year | 6 | ( 26,806) |  | ( 34,505)
Net assets |  | 407,399 |  | 220,040
Capital and reserves |  |  |  |
Called-up share capital |  | 4,900 |  | 2,000
Share premium account |  | 0 |  | 2,900
Profit and loss account |  | 402,499 |  | 215,140
Total shareholders' funds |  | 407,399 |  | 220,040

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

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Theyr Limited (registered number: 09358686) were approved and authorised for issue by the Director on 24 April 2026. They were signed on its behalf by:

D Young Director |

THEYR LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
THEYR LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Theyr Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 70 White Lion Street, London, N1 9PP, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding value added tax. It represents revenue generated from the sale of licences, Revenue from licences is recognised over the duration of the licence term, with appropriate adjustments for accrued and deferred income.

##### Taxation

Current tax
A current tax liability is recognised for the tax recoverable in relation to past periods.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. | 5 years straight line

##### Fixed asset investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 4 |  | 3

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 January 2025 | 16,955 |  | 16,955
Additions | 11,299 |  | 11,299
At 31 December 2025 | 28,254 |  | 28,254
Accumulated depreciation |  |  |
At 01 January 2025 | 12,950 |  | 12,950
Charge for the financial year | 3,374 |  | 3,374
At 31 December 2025 | 16,324 |  | 16,324
Net book value |  |  |
At 31 December 2025 | 11,930 |  | 11,930
At 31 December 2024 | 4,005 |  | 4,005

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 20,018 |  | 129,750
Corporation tax | 53,223 |  | 58,803
Other debtors | 196,018 |  | 128,872
| 269,259 |  | 317,425

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 5,931 |  | 0
Trade creditors | 21,019 |  | 24,709
Taxation and social security | 83,184 |  | 59,706
Other creditors | 300,454 |  | 350,926
| 410,588 |  | 435,341

#### 6. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 26,806 |  | 34,505

There are no amounts included above in respect of which any security has been given by the small entity.