Registration number: 09485867

Synergy UK Developments Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 9

Synergy UK Developments Limited

(Registration number: 09485867)
Balance Sheet as at 30 March 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	2,654	3,540
Tangible assets	5	47,629	8,507
		50,283	12,047
Current assets
Stocks	6	100,047	100,047
Debtors	7	1,835	1,535
Cash at bank and in hand		66,040	134,371
		167,922	235,953
Creditors: Amounts falling due within one year	8	(45,426)	(43,536)
Net current assets		122,496	192,417
Total assets less current liabilities		172,779	204,464
Creditors: Amounts falling due after more than one year	8	(18,689)	(24,083)
Provisions for liabilities		-	(2,836)
Net assets		154,090	177,545
Capital and reserves
Called up share capital		1	1
Retained earnings		154,089	177,544
Shareholders' funds		154,090	177,545

For the financial year ending 30 March 2026 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 13 May 2026
 

Synergy UK Developments Limited

(Registration number: 09485867)
Balance Sheet as at 30 March 2026

......................................... Mr S E Simpson Director

Synergy UK Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2026

1	General information

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

The address of its registered office is:
83A Grange Avenue
Hatfield
Doncaster
DN7 6QP

These financial statements were authorised for issue by the director 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 have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

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.

Synergy UK Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet 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
Motor vehicles	25% reducing balance basis
Plant and machinery	25% reducing balance basis

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Intangible assets	10 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Synergy UK Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2026

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Synergy UK Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2026

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 31 March 2025	8,856	8,856
At 30 March 2026	8,856	8,856
Amortisation
At 31 March 2025	5,316	5,316
Amortisation charge	886	886
At 30 March 2026	6,202	6,202
Carrying amount
At 30 March 2026	2,654	2,654
At 30 March 2025	3,540	3,540

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 31 March 2025	28,805	18,775	47,580
Additions	-	55,000	55,000
At 30 March 2026	28,805	73,775	102,580
Depreciation
At 31 March 2025	24,174	14,899	39,073
Charge for the year	1,159	14,719	15,878
At 30 March 2026	25,333	29,618	54,951
Carrying amount
At 30 March 2026	3,472	44,157	47,629
At 30 March 2025	4,631	3,876	8,507

Synergy UK Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2026

6

Stocks

	2026 £	2025 £
Work in progress	100,047	100,047

7

Debtors

	2026 £	2025 £
Prepayments	1,835	1,535
	1,835	1,535

Synergy UK Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2026

8

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	9	5,385	5,490
Trade creditors		37	1,502
Amounts owed to related parties	10	35,039	31,503
Taxation and social security		3,835	3,906
Accrued expenses		1,130	1,135
		45,426	43,536

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	9	18,689	24,083

9	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	18,689	24,083

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	5,385	5,490

10	Related party transactions

Transactions with the director

2026	At 31 March 2025 £	At 30 March 2026 £
Mr S E Simpson
Loan account	31,503	31,503

Synergy UK Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2026

2025	At 31 March 2024 £	Repayments by director £	At 30 March 2025 £
Mr S E Simpson
Loan account	(38,497)	70,000	31,503