Company registration number: 06402963
Annual report and unaudited financial statements
for the year ended 31 October 2025
for
Eigen Limited
Pages for filing with the Registrar
Company registration number: 06402963
Eigen Limited
Balance sheet
as at 31 October 2025
2025 2024
Note £ £ £ £
Fixed assets
Intangible assets 5 500,523 360,635
Tangible assets 6 66,899 96,813
Investments 7 5 5
567,427 457,453
Current assets
Debtors 8 303,435 234,932
Cash at bank and in hand 411,969 687,631
715,404 922,563
Creditors: amounts falling due within one year
9 (230,226) (201,089)
Net current assets 485,178 721,474
Total assets less current liabilities 1,052,605 1,178,927
Creditors: Amounts falling due after more than one year
10 - (31,531)
Provisions for liabilities 176,158 67,870
NET ASSETS 1,228,763 1,215,266
Capital and reserves
Called up share capital 67 67
Profit and loss account 1,228,696 1,215,199
TOTAL EQUITY 1,228,763 1,215,266
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 October 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 06402963
Eigen Limited
Balance sheet - continued
as at 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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 8 July 2026 and signed on its behalf by:
T Daffin, Director M Callander, Director
8 July 2026 8 July 2026
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Eigen Limited
Notes to the financial statements
for the year ended 31 October 2025
1 Company information
Eigen Limited is a private company registered in England and Wales. Its registered number is 06402963. The company is limited by shares. Its registered office is Rystmede House, Rystwood Road, Forest Row, East Sussex, RH18 5NB. Its principal place of business is Riverbridge House, Fetcham Grove, Leatherhead, Surrey, KT22 9AD.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Exemption from preparation of consolidated financial statements
The financial statements contain information about Eigen Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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Eigen Limited
Notes to the financial statements - continued
for the year ended 31 October 2025
2 Accounting policies - continued
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Development costs - Expenditure on product development for clearly identifiable and saleable software products and their components and new features for existing software products and their components is recognised on the balance sheet as an intangible asset and amortised over its useful economic life on a straight line basis, commencing on the anniversary of capitalisation. The directors assess the useful economic life of software products and their components annually based on general market development, sales of the product achieved to date and continuing product development. Where the annual review generates a reduction in the estimated life of a product the remaining cost will be amortised on a straight line basis over the reduced period life. Intangible asset cost is written off in full where the product ceases to be marketed.



















Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures & fittings - 20% reducing balance
Motor vehicles - The residual value is estimated to be 25% of original cost. Depreciation is charged to write off the cost less residual value at 25% on a straight line basis.

Investments in subsidiaries
Investments in subsidiaries are recognised at cost.
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Eigen Limited
Notes to the financial statements - continued
for the year ended 31 October 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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.
Deferred taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Critical accounting judgements and estimates
Significant judgements and estimates In the application of the company’s accounting policies the directors are required to make judgements, estimates and assumptions about the carrying values 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 the accounting estimates are recognised in the period in which the estimate is revised and in future periods where relevant.



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Eigen Limited
Notes to the financial statements - continued
for the year ended 31 October 2025
4 Average number of employees
During the year the average number of employees was 14 (2024 - 15).
5 Intangible assets
Other intangible assets

£
Cost
At 1 November 2024 672,404
Additions 302,886
Disposals (44,664)
At 31 October 2025 930,626
Amortisation
At 1 November 2024 311,769
Charge for year 162,998
Eliminated on disposal (44,664)
At 31 October 2025 430,103
Net book value
At 31 October 2025 500,523
At 31 October 2024 360,635
6 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 November 2024 196,891
Additions 3,161
Disposals (3,124)
At 31 October 2025 196,928
Depreciation
At 1 November 2024 100,078
Charge for year 31,950
Eliminated on disposal (1,999)
At 31 October 2025 130,029
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Eigen Limited
Notes to the financial statements - continued
for the year ended 31 October 2025
6 Tangible fixed assets - continued
Net book value
At 31 October 2025 66,899
At 31 October 2024 96,813
7 Fixed asset investments
Investments other than loans
Shares in group undertakings and participating interests




£
Cost
At 1 November 2024 5
At 31 October 2025 5
Net book value
At 31 October 2025 5
At 31 October 2024 5
8 Debtors
2025 2024
£ £
Trade debtors 231,063 179,421
Taxation 18,004 10,832
Other debtors 54,368 44,679
303,435 234,932
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Eigen Limited
Notes to the financial statements - continued
for the year ended 31 October 2025
9 Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 31,511 42,000
Trade creditors 72,125 86,464
Amounts owed to group undertakings 61,003 1,705
Other creditors 41,632 41,158
Social security and other tax 23,955 29,762
230,226 201,089
10 Creditors: amounts falling due after more than one year
2025 2024
£ £
Bank loans - 31,531
11 Secured debts
The bank loan is secured by debenture, giving a fixed and floating charge over all property and undertakings of the company in favour of the lender. The loan was taken out in July 2020, bears interest at 3.19% above base rate and is repayable over 6 years, with an initial 12 months capital and interest repayment holiday.

12 Share capital
Share Capital 60,000 Ordinary shares of £ 0.001 each, all issued. 6,864 B Ordinary shares of £ 0.001 each, all issued. 7,700 A Ordinary shares of £ 0.001 each under option, none issued Neither A or B shares have voting rights.




13 Related party transactions
The company’s fixed asset investments at the Balance Sheet date consist of the following : EIGEN CASPIAN LLC A wholly owned subsidiary, incorporated in Azerbijan, which commenced trading on 3 October 2022. Registered office - Hyatt Tower 3 Izimir Street BAKU AZ1065 Azerbijan Class of shares held - Ordinary Shares of 1AZN Minat each Company Holding -100%






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