Company registration number 09784750 (England and Wales)
HYPERIO TECHNOLOGY LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
HYPERIO TECHNOLOGY LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
The following pages do not form part of the statutory financial statements
HYPERIO TECHNOLOGY LTD
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
427
502
Investments
5
837,727
418,833
838,154
419,335
Current assets
Debtors
6
237
94
Cash at bank and in hand
61,462
114,438
61,699
114,532
Creditors: amounts falling due within one year
7
(126,765)
(2,131)
Net current (liabilities)/assets
(65,066)
112,401
Total assets less current liabilities
773,088
531,736
Provisions for liabilities
(15,300)
(40,100)
Net assets
757,788
491,636
Capital and reserves
Called up share capital
9
100
100
Non-distributable profits reserve
10
45,526
150,550
Distributable profit and loss reserves
712,162
340,986
Total equity
757,788
491,636

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

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

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

HYPERIO TECHNOLOGY LTD
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -
The financial statements were approved and signed by the director and authorised for issue on 23 June 2026
Mr T M Towndrow
Director
Company registration number 09784750 (England and Wales)
HYPERIO TECHNOLOGY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

HyperIO Technology Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 41A Amberley Road, London, N13 4BH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Office equipment
15% reducing balance
Computer equipment
33.3% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.3
Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

1.4
Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

HYPERIO TECHNOLOGY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
4
Tangible fixed assets
Office equipment
Computer equipment
Total
£
£
£
Cost
At 1 October 2024 and 30 September 2025
1,330
9,713
11,043
Depreciation and impairment
At 1 October 2024
829
9,712
10,541
Depreciation charged in the year
75
-
0
75
At 30 September 2025
904
9,712
10,616
Carrying amount
At 30 September 2025
426
1
427
At 30 September 2024
501
1
502
HYPERIO TECHNOLOGY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
837,727
418,833
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 October 2024
418,833
Additions
711,942
Valuation changes
(43,357)
Disposals
(249,691)
At 30 September 2025
837,727
Carrying amount
At 30 September 2025
837,727
At 30 September 2024
418,833
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
237
94
7
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
126,234
-
0
Other taxation and social security
531
388
Other creditors
-
0
1,743
126,765
2,131
HYPERIO TECHNOLOGY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
8
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
100
100
Tax losses
-
(10,200)
Investments
15,200
50,200
15,300
40,100
2025
Movements in the year:
£
Liability at 1 October 2024
40,100
Credit to profit or loss
(24,800)
Liability at 30 September 2025
15,300
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
10
Non-distributable profits reserve
2025
2024
£
£
At the beginning of the year
150,550
140,611
Non distributable profits in the year
(105,024)
9,939
At the end of the year
45,526
150,550
11
Related party transactions

The company is controlled by the director.

12
Directors' transactions

Included in debtors is a loan to the director of £134 (2024: £1,743 creditor). The loan is unsecured and repayable on demand.

The loan will be repaid within nine months of the company's financial year end.

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