Registration number: 04083631

Synerjy Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

Synerjy Limited

(Registration number: 04083631)
Balance Sheet as at 30 September 2025

	Note	2025 £	(As restated) 2024 £
Fixed assets
Tangible assets	5	248,604	267,485
Current assets
Stocks	6	154,050	128,266
Debtors	7	1,298,142	793,496
Cash at bank and in hand		171,423	231,179
		1,623,615	1,152,941
Creditors: Amounts falling due within one year	8	(1,071,295)	(615,543)
Net current assets		552,320	537,398
Total assets less current liabilities		800,924	804,883
Provisions for liabilities		(57,770)	(61,729)
Net assets		743,154	743,154
Capital and reserves
Called up share capital		50,004	50,004
Revaluation reserve		58,516	78,536
Retained earnings		634,634	614,614
Shareholders' funds		743,154	743,154

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 479A of the Companies Act 2006 relating to subsidiary companies.

Directors' responsibilities:

•	The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 May 2026 and signed on its behalf by:
 

Synerjy Limited

(Registration number: 04083631)
Balance Sheet as at 30 September 2025

......................................... G J Clewett Director

......................................... H Clewett Director

......................................... H L Brown Company secretary and director

Synerjy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

The Company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Anglo Danish House
King Edward Street
Grimsby
North East Lincolnshire
DN31 3JH

These financial statements were authorised for issue by the Board on 13 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements have been presented in sterling and are rounded to the nearest pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Synerjy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Tangible assets

Some tangible assets are stated in the statement of financial position at valuation and some tangible assets are stated at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and Machinery	7.5 - 20% Reducing Balance
Motor Vehicles	25% Reducing Balance
Office Equipment	25% Reducing Balance
Fixtures and Fittings	25% Reducing Balance

Investments

Investments in equity shares which are not publicly traded are measured at fair value.

Stocks

Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

The company contributes into a NEST scheme of behalf of its employees to fulfil its auto-enrolment requirements. The company also contributes into the directors personal pension scheme. Contributions are recognised in the profit and loss account in the period in which they become payable.

3	Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 37 (2024 - 35).

Synerjy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 October 2024	25,000	25,000
At 30 September 2025	25,000	25,000
Amortisation
At 1 October 2024	25,000	25,000
At 30 September 2025	25,000	25,000
Carrying amount
At 30 September 2025	-	-

5	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 October 2024	37,810	799,923	38,509	136,482	1,012,724
Additions	-	3,950	-	79,565	83,515
Disposals	-	-	-	(18,894)	(18,894)
At 30 September 2025	37,810	803,873	38,509	197,153	1,077,345
Depreciation
At 1 October 2024	28,167	620,708	25,869	70,495	745,239
Charge for the year	3,708	52,648	3,924	37,397	97,677
Eliminated on disposal	-	-	-	(14,175)	(14,175)
At 30 September 2025	31,875	673,356	29,793	93,717	828,741
Carrying amount
At 30 September 2025	5,935	130,517	8,716	103,436	248,604
At 30 September 2024	9,643	179,215	12,640	65,987	267,485

6

Stocks

	2025 £	2024 £
Other inventories	154,050	128,266

Synerjy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

7

Debtors

Current	Note	2025 £	(As restated) 2024 £
Trade debtors		1,079,855	683,407
Amounts owed by related parties	10	8,368	15,867
Prepayments		34,564	30,947
Other debtors		175,355	63,275
		1,298,142	793,496

8

Creditors

Creditors: amounts falling due within one year

	2025 £	(As restated) 2024 £
Due within one year
Trade creditors	777,436	392,103
Taxation and social security	208,997	193,118
Accruals and deferred income	32,535	28,709
Other creditors	52,327	1,613
	1,071,295	615,543

9	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £242,250 (2024 - £318,000).

10	Related party transactions

The company has taken advantage from the exemption in section 33 of FRS102 from disclosing transactions with the group.

11	Parent and ultimate parent undertaking

The Company's immediate parent is Synerjy Holdings Limited, incorporated in England.