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Company registration number:
13292658
Bytecode Labs Ltd
Unaudited Filleted Financial Statements for the year ended
31 March 2026
Bytecode Labs Ltd
Statement of Financial Position
31 March 2026

|  | 2026 | 2025
--- | --- | --- | ---
|  |  | as restated
| Note | £ | £
Fixed assets |  |  |  |  |
Intangible assets | 5 | 9,185 |  | 9,031 |
Current assets |  |  |  |  |
Cash at bank and in hand |  | 8,529 |  | 9,097 |
Creditors: amounts falling due within one year | 6 | (26,633 | ) | (21,441 | )
Net current liabilities |  | (18,104 | ) | (12,344 | )
Total assets less current liabilities |  | (8,919 | ) | (3,313 | )
Capital and reserves |  |  |  |  |
Called up share capital |  | 1 |  | 1 |
Profit and loss account |  | (8,920 | ) | (3,314 | )
Shareholders deficit |  | (8,919 | ) | (3,313 | )

For the year ending
31 March 2026
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
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 income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
13 August 2026
, and are signed on behalf of the board by:

Mr J Dang
Director

Company registration number:
13292658
Bytecode Labs Ltd
Notes to the Financial Statements
Year ended
31 March 2026

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Brooklands House
,
58 Marlborough Road
,
Lancing
,
West Sussex
,
BN15 8AF
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Going concern

At 31 March 2026 the company had excess liabilities over assets totalling £8,919. The company is dependent upon the continued financial support of the director and on the basis that this support is forthcoming, the director considers it appropriate for the financial statements to be prepared on the going concern basis.

## Intangible assets

Intangible assets are initially measured at cost and are subsequently measured at cost less any accumulated amortisation and accumulated impairment losses or at a revalued amount. However, Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Any intangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Other intangible assets | Not amortised

## Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

## Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

## 4 Average number of employees

The average number of persons employed by the company during the year was
1
(2025:
1
).

## 5 Intangible assets

| Other intangible assets
--- | ---
| £
Cost |  |
At 1 April 2025 as restated | 9,031 |
Additions | 154 |
At 31 March 2026 | 9,185 |
Amortisation |  |
At 1 April 2025 and 31 March 2026 | - |
Carrying amount |  |
At 31 March 2026 | 9,185 |
At 31 March 2025 | 9,031 |

## 6 Creditors: amounts falling due within one year

| 2026 | 2025
--- | --- | ---
| £ | £
Other creditors | 26,633 |  | 21,441 |

## 7 Director's advances, credit and guarantees

Included in other creditors is £25,073 (2025 - £19,761) which is owed to Mr J Dang, the director of the company. This loan is provided on an interest free basis and is repayable on demand.