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REGISTERED NUMBER: 08615238 (England and Wales)

INSYDIUM LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 AUGUST 2024 TO 31 OCTOBER 2025

INSYDIUM LTD (REGISTERED NUMBER: 08615238)

CONTENTS OF THE FINANCIAL STATEMENTS

for the period 1 August 2024 to 31 October 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

INSYDIUM LTD

COMPANY INFORMATION

for the period 1 August 2024 to 31 October 2025

| DIRECTORS: | Mr D J O'Reilly

| Mrs K J O'Reilly

| Mr T J O'Reilly

| SECRETARY: | Mrs K J O'Reilly

| REGISTERED OFFICE: | Vernon House

| 40 New North Road

| Huddersfield

| West Yorkshire

| HD1 5LS

| REGISTERED NUMBER: | 08615238 (England and Wales)

| ACCOUNTANTS: | SMH Sheards

| Vernon House

| 40 New North Road

| Huddersfield

| West Yorkshire

| HD1 5LS

INSYDIUM LTD (REGISTERED NUMBER: 08615238)

BALANCE SHEET

31 October 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 35,245 |  | 40,938 |  |

35,245 |  | 40,938 |  |

CURRENT ASSETS

Debtors | 6 | 279 |  | 10,626 |  |

Cash at bank and in hand | 34,408 |  | 136,645 |  |

34,687 |  | 147,271 |  |

CREDITORS

Amounts falling due within one year | 7 | (71,841 | ) | (1,345,097 | ) |

NET CURRENT LIABILITIES | (37,154 | ) | (1,197,826 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (1,909 | ) | (1,156,888 | ) |

CAPITAL AND RESERVES

Called up share capital | 30,000 |  | 30,000 |  |

Retained earnings | (31,909 | ) | (1,186,888 | ) |

SHAREHOLDERS' FUNDS | (1,909 | ) | (1,156,888 | ) |

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

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

The directors acknowledge their 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.

INSYDIUM LTD (REGISTERED NUMBER: 08615238)

BALANCE SHEET - continued

31 October 2025

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 June 2026 and were signed on its behalf by:

Mr D J O'Reilly - Director

Mrs K J O'Reilly - Director

INSYDIUM LTD (REGISTERED NUMBER: 08615238)

NOTES TO THE FINANCIAL STATEMENTS

for the period 1 August 2024 to 31 October 2025

1. | STATUTORY INFORMATION

| Insydium Ltd 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Business challenges stem from sector-wide shifts, with plans underway for future adjustments. The company does not have any external debt or loans. The business is at present dependent on support from the directors.

| Turnover

| Turnover is net invoiced sales of digital software, excluding value added tax. The sale is recognised when the payment is made.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of the business in 2013, has now been fully amortised.

| 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 | - | 33% on cost, 25% on reducing balance and 20% on cost

| Financial instruments

| Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

| Financial liabilities are classified depending on the substance of the contractual arrangements entered into.

| Basic financial liabilities, including other creditors and accruals, are initially recognised at transaction price.

| Financial assets and liabilities are derecognised when the company's contractual obligations are settled, cancelled or they expire.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

INSYDIUM LTD (REGISTERED NUMBER: 08615238)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the period 1 August 2024 to 31 October 2025

2. | ACCOUNTING POLICIES - continued

| 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 period 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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 period was 11 (2024 - 24 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 August 2024

| and 31 October 2025 | 30,000 |  |

| AMORTISATION

| At 1 August 2024

| and 31 October 2025 | 30,000 |  |

| NET BOOK VALUE

| At 31 October 2025 | - |  |

| At 31 July 2024 | - |  |

INSYDIUM LTD (REGISTERED NUMBER: 08615238)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the period 1 August 2024 to 31 October 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 August 2024 | 463,035 |  |

| Additions | 33,351 |  |

| Disposals | (309,049 | ) |

| At 31 October 2025 | 187,337 |  |

| DEPRECIATION

| At 1 August 2024 | 422,097 |  |

| Charge for period | 37,679 |  |

| Eliminated on disposal | (307,684 | ) |

| At 31 October 2025 | 152,092 |  |

| NET BOOK VALUE

| At 31 October 2025 | 35,245 |  |

| At 31 July 2024 | 40,938 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 279 |  | 10,626 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | - |  | 1,083,842 |  |

| Taxation and social security | 36,543 |  | 68,713 |  |

| Other creditors | 35,298 |  | 192,542 |  |

71,841 |  | 1,345,097 |  |

8. | RELATED PARTY DISCLOSURES

| Loans owing to Insydium Holdings Ltd of £0 (2024 - £1,083,842) were outstanding at the year end, a company which is the majority shareholder of Insydium Ltd. The amounts are interest free and repayable on demand.

| Loans owing to the directors of £20,911 were outstanding at the year end. The amounts are interest free and repayable on demand.

| Freehold property which had previously been held in the company was transferred to Insydium Holdings Ltd at net book value. Insydium Holdings Ltd is the majority shareholder of Insydium Ltd.

9. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Insydium Holdings Ltd.