NYBLE Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of NYBLE Ltd for the year ended 31 March 2026

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of NYBLE Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of NYBLE Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of NYBLE Ltd and state those matters that we have agreed to state to the directors of NYBLE Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than NYBLE Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that NYBLE Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of NYBLE Ltd . You consider that NYBLE Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of NYBLE Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

9 September 2026

Norwoods

Forest House Office

3 - 5 Horndean Road

Bracknell

Berkshire

RG12 0XQ

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NYBLE Ltd

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 12405153

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,398		3,897
Investments	5		59,849		59,849

			62,247		63,746
CURRENT ASSETS
Debtors	6	114,411		179,483
Cash at bank and in hand		448,898		237,255

		563,309		416,738
Creditors: Amounts Falling Due Within One Year	7	(249,072 )		(229,383 )

NET CURRENT ASSETS (LIABILITIES)			314,237		187,355

TOTAL ASSETS LESS CURRENT LIABILITIES			376,484		251,101

PROVISIONS FOR LIABILITIES
Deferred Taxation			(600 )		-

NET ASSETS			375,884		251,101

CAPITAL AND RESERVES
Called up share capital	8		90		90
Profit and Loss Account			375,794		251,011

SHAREHOLDERS' FUNDS			375,884		251,101

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NYBLE Ltd

Balance Sheet (continued)

As At 31 March 2026

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.

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 N J Taylor

Director

9 September 2026

The notes on pages 4 to 6 form part of these financial statements.

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NYBLE Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

NYBLE Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12405153 . The registered office is Forest House Office, 3 - 5 Horndean Road, Bracknell, Berkshire, RG12 0XQ.

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

25% straight line

2.4. Financial Instruments

The company has financial assets and liabilities of a kind that qualify as basic financial instruments, which are initially recognised at transaction value and subsequently measures at their settlement value.

2.5. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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NYBLE Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation - continued

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. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2025: 4)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2025	14,439
Additions	1,172

As at 31 March 2026	15,611

Depreciation
As at 1 April 2025	10,542
Provided during the period	2,671

As at 31 March 2026	13,213

Net Book Value
As at 31 March 2026	2,398

As at 1 April 2025	3,897

5. Investments

	Subsidiaries
	£
Cost
As at 1 April 2025	59,849

As at 31 March 2026	59,849

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	59,849

As at 1 April 2025	59,849

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NYBLE Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	87,227	167,367
Other debtors	27,184	12,116

	114,411	179,483

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	47
Other creditors	1,838	1,913
Taxation and social security	247,234	227,423

	249,072	229,383

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	90	90

9. Other Commitments

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

	2026	2025
	£	£
Not later than one year	17,856	-
Later than one year and not later than five years	85,268	39,064

	103,124	39,064

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Neil Taylor	-	9,376	-	-	9,376
Mr Lee Rowbotham	9,521	-	2,145	-	7,376

The above loan is unsecured, interest free and repayable on demand.

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