FYIO TECHNOLOGIES LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11117339

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		496,273		443,625
Tangible Assets	5		380		619

			496,653		444,244
CURRENT ASSETS
Debtors	6	5,846		14,527
Cash at bank and in hand		4,400		6,166

		10,246		20,693
Creditors: Amounts Falling Due Within One Year	7	(39,820 )		(55,016 )

NET CURRENT ASSETS (LIABILITIES)			(29,574 )		(34,323 )

TOTAL ASSETS LESS CURRENT LIABILITIES			467,079		409,921

Creditors: Amounts Falling Due After More Than One Year	8		(447,428 )		(318,988 )

NET ASSETS			19,651		90,933

CAPITAL AND RESERVES
Called up share capital	9		137		137
Share premium account			1,330,553		1,310,554
Profit and Loss Account			(1,311,039 )		(1,219,758 )

SHAREHOLDERS' FUNDS			19,651		90,933

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FYIO TECHNOLOGIES LIMITED

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 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

Mrs Sarah Wrixon

Director

08/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

FYIO TECHNOLOGIES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 11117339 . The registered office is International House, 64 Nile Street, London, N1 7SR.

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. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised once the asset is brought in use. The asset will be amortised on a straight line basis over their expected useful economic lives.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

2.4. Intangible Fixed Assets and Amortisation - Intellectual Property

Separately acquired trademarks and licences are shown at historical cost.

Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

2.5. 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:

Office Equipment

25% Straight Line Method

2.6. Taxation

Corporation tax expense represents the sum of the tax currently payable.

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.

Corporation tax refunds from Reseach & Development claims are recognised as income.

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FYIO TECHNOLOGIES LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

4. Intangible Assets

	Development Costs	Intellectual Property	Total
	£	£	£
Cost
As at 1 January 2025	436,376	7,249	443,625
Additions	52,648	-	52,648

As at 31 December 2025	489,024	7,249	496,273

Net Book Value
As at 31 December 2025	489,024	7,249	496,273

As at 1 January 2025	436,376	7,249	443,625

5. Tangible Assets

	Office Equipment
	£
Cost
As at 1 January 2025	1,857

As at 31 December 2025	1,857

Depreciation
As at 1 January 2025	1,238
Provided during the period	239

As at 31 December 2025	1,477

Net Book Value
As at 31 December 2025	380

As at 1 January 2025	619

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	5,846	14,527

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	19,844	17,790
Bank loans and overdrafts	6,720	6,720
Other creditors	13,256	30,506

	39,820	55,016

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FYIO TECHNOLOGIES LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	24,390	31,135
Debentures	-	187,497
Other creditors	423,038	100,356

	447,428	318,988

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	137	137

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