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Company No: 13450301 (England and Wales)

# KYROS NUTRITION LTD

### Unaudited Financial Statements
For the financial year ended 30 June 2026
Pages for filing with the registrar

KYROS NUTRITION LTD

## Unaudited Financial Statements

For the financial year ended 30 June 2026

Contents

KYROS NUTRITION LTD

## BALANCE SHEET

As at 30 June 2026
KYROS NUTRITION LTD

## BALANCE SHEET (continued)

As at 30 June 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Current assets |  |  |  |
Debtors | 3 | 3,078 |  | 1,609
Cash at bank and in hand |  | 3,013 |  | 15,725
|  | 6,091 |  | 17,334
Creditors: amounts falling due within one year | 4 | ( 1,659) |  | ( 3,309)
Net current assets |  | 4,432 |  | 14,025
Total assets less current liabilities |  | 4,432 |  | 14,025
Net assets |  | 4,432 |  | 14,025
Capital and reserves |  |  |  |
Called-up share capital | 5 | 1,000 |  | 1,000
Profit and loss account |  | 3,432 |  | 13,025
Total shareholders' funds |  | 4,432 |  | 14,025

For the financial year ending 30 June 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge 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 Profit and Loss Account has not been delivered.

The financial statements of Kyros Nutrition Ltd (registered number: 13450301) were approved and authorised for issue by the Board of Directors on 03 July 2026. They were signed on its behalf by:

B G J Williams Director |

KYROS NUTRITION LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2026
KYROS NUTRITION LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2026

##### 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

Kyros Nutrition Ltd (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 Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, 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

In 2026 the directors made the decision that the Company would cease trading on 31st March 2026. As a result the financial statements have been prepared on a basis other than the going concern basis of preparation. The directors have included in the financial statements any provision for future costs of terminating the business, which were committed to at the balance sheet date and where appropriate the Company's assets have been written down to their net realisable value.

##### 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.
Revenue from services is recognised as they are delivered.

##### 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.

##### 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 Profit and Loss Account 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.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 3 |  | 3

#### 3. Debtors

| 2026 |  | 2025
| £ |  | £
Corporation tax | 2,078 |  | 0
Other debtors | 1,000 |  | 1,609
| 3,078 |  | 1,609

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

| 2026 |  | 2025
| £ |  | £
Taxation and social security | 0 |  | 1,709
Other creditors | 1,659 |  | 1,600
| 1,659 |  | 3,309

#### 5. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1,000 Ordinary shares of £ 1.00 each | 1,000 |  | 1,000