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Company No: 13427910 (England and Wales)

# HYPNEUMA LIMITED

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

HYPNEUMA LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

HYPNEUMA LIMITED

## BALANCE SHEET

As at 31 December 2025
HYPNEUMA LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 0 |  | 10,602
|  | 0 |  | 10,602
Current assets |  |  |  |
Stocks |  | 0 |  | 1,000
Debtors | 4 | 3,963 |  | 71
Cash at bank and in hand |  | 190 |  | 18,484
|  | 4,153 |  | 19,555
Creditors: amounts falling due within one year | 5 | ( 3,840) |  | ( 69,878)
Net current assets/(liabilities) |  | 313 |  | (50,323)
Total assets less current liabilities |  | 313 |  | (39,721)
Net assets/(liabilities) |  | 313 |  | ( 39,721)
Capital and reserves |  |  |  |
Called-up share capital | 6 | 2 |  | 2
Profit and loss account |  | 311 |  | ( 39,723 )
Total shareholder's funds/(deficit) |  | 313 |  | ( 39,721)

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 member has 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Hypneuma Limited (registered number: 13427910) were approved and authorised for issue by the Director on 26 June 2026. They were signed on its behalf by:

B Lampl Director |

HYPNEUMA LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
HYPNEUMA 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

Hypneuma 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 The Health And Wellbeing Innovation Centre, Treliske, Truro, TR1 3FF, 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 £.

##### Going concern

During the year, the directors decided to cease trading and commence the winding‑up of the Company’s operations. Accordingly, the Company’s assets have been disposed of and its liabilities settled. As a result, the financial statements have been prepared on a break‑up basis, under which assets are stated at their recoverable amounts and all liabilities are fully recognized. Amounts owed to associated companies have been written off.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### 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, reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. | 20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 5

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 January 2025 | 20,855 |  | 20,855
Disposals | ( 20,855) |  | ( 20,855)
At 31 December 2025 | 0 |  | 0
Accumulated depreciation |  |  |
At 01 January 2025 | 10,253 |  | 10,253
Disposals | ( 10,253) |  | ( 10,253)
At 31 December 2025 | 0 |  | 0
Net book value |  |  |
At 31 December 2025 | 0 |  | 0
At 31 December 2024 | 10,602 |  | 10,602

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Other debtors | 3,963 |  | 71

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

| 2025 |  | 2024
| £ |  | £
Trade creditors | 0 |  | 412
Other taxation and social security | 0 |  | 1,566
Other creditors | 3,840 |  | 67,900
| 3,840 |  | 69,878

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1 A ordinary share of £ 1.00 | 1 |  | 1
1 B ordinary share of £ 1.00 | 1 |  | 1
| 2 |  | 2

#### 7. Related party transactions

Transactions with the entity's director

| 2025 |  | 2024
| £ |  | £
Advance to director, repayable on demand | 70 |  | 0

Other related party transactions

| 2025 |  | 2024
| £ |  | £
Global Inhalation Equipment Limited | 2,459 |  | (64,000)

At the year end there is an amount owed from Global Inhalation Equipment of £2,459 compared to amounts owed to Global inhalation Equipment of £64,000 in 2024. The movement in the year consisted of funds transferred between companies, including post year end movements due to Global Inhalation Equipment paying for expenses on behalf of Hypneuma now they have ceased trading.
Global Inhalation Equipment Limited is considered a related party due to a common member of key management personnel.