Cytra Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 03472962

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		237,575		295,441
Investments	5		342,775		307,481

			580,350		602,922
CURRENT ASSETS
Stocks		12,335		-
Debtors	6	539,935		329,724
Investments	7	1,056,649		847,510
Cash at bank and in hand		177,968		116,626

		1,786,887		1,293,860
Creditors: Amounts Falling Due Within One Year	8	(477,769 )		(230,880 )

NET CURRENT ASSETS (LIABILITIES)			1,309,118		1,062,980

TOTAL ASSETS LESS CURRENT LIABILITIES			1,889,468		1,665,902

PROVISIONS FOR LIABILITIES
Deferred Taxation			(59,394 )		(81,576 )

NET ASSETS			1,830,074		1,584,326

CAPITAL AND RESERVES
Called up share capital	10		10,000		10,000
Capital redemption reserve			10,000		10,000
Profit and Loss Account			1,810,074		1,564,326

SHAREHOLDERS' FUNDS			1,830,074		1,584,326

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Cytra Limited

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr M P Emmerson Director	Miss S C Rhodes Director
9 July 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Cytra Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03472962 . The registered office is 17 Granary Wharf Business Park, Wetmore Road, Burton On Trent, Staffordshire, DE14 1DU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	10% Reducing balance
Motor Vehicles	25% Reducing balance
Fixtures & Fittings	10% Reducing balance
Computer Equipment	33% Reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Cytra Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

2.6. Taxation

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

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 13 (2025: 10)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 March 2025	37,871	440,593	7,093	18,779	504,336
Additions	-	22,160	-	2,601	24,761
Disposals	-	(48,729 )	-	-	(48,729 )

As at 28 February 2026	37,871	414,024	7,093	21,380	480,368

Depreciation
As at 1 March 2025	25,634	163,291	5,513	14,457	208,895
Provided during the period	1,224	68,222	158	2,207	71,811
Disposals	-	(37,913 )	-	-	(37,913 )

As at 28 February 2026	26,858	193,600	5,671	16,664	242,793

Net Book Value
As at 28 February 2026	11,013	220,424	1,422	4,716	237,575

As at 1 March 2025	12,237	277,302	1,580	4,322	295,441

5. Investments

	Listed
	£
Cost or Valuation
As at 1 March 2025	307,481
Revaluations	35,294

As at 28 February 2026	342,775

Provision
As at 1 March 2025	-

As at 28 February 2026	-

...CONTINUED

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Cytra Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

Net Book Value
As at 28 February 2026	342,775

As at 1 March 2025	307,481

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	539,578	326,685
Prepayments and accrued income	220	-

	539,798	326,685
Due after more than one year
Amounts owed by group undertakings	137	3,039

	539,935	329,724

7. Current Asset Investments

	2026	2025
	£	£
Short term deposits	1,056,649	847,510

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	1,519
Trade creditors	217,723	97,893
Corporation tax	160,149	68,413
Other taxes and social security	87,948	54,574
Other creditors	9,973	7,447
Accruals and deferred income	1,976	1,034

	477,769	230,880

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	1,519

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10,000	10,000

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Cytra Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	23,125	23,125
Later than one year and not later than five years	7,708	30,833

	30,833	53,958

12. Related Party Transactions

During the year, Cytra Limited paid dividends to the parent company, Cytra Holdings Ltd amounting to £220,740 (2025: £278,840).

At the balance sheet date, the company was owed £137 (2024: £3,039) from the parent company.

13. Ultimate Controlling Party

The company's ultimate controlling party is Cytra Holding Ltd by virtue of their ownership of 100% of the issued share capital in the company.

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