2025-05-01 2026-04-30 09914393 LYFE TECHNOLOGY LIMITED false 09914393 2025-05-01 2026-04-30 09914393 uk-bus:Director1 2025-05-01 2026-04-30 09914393 uk-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 09914393 uk-bus:SmallEntities 2025-05-01 2026-04-30 09914393 uk-bus:FullAccounts 2025-05-01 2026-04-30 09914393 uk-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 09914393 2025-05-01 09914393 2026-04-30 09914393 2025-04-30 xbrli:pure iso4217:GBP 09914393 2024-05-01 2025-04-30
Company Registration Number : 09914393 (England and Wales)
09914393
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2026-04-30
false
LYFE TECHNOLOGY LIMITED
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2025-05-01
LYFE TECHNOLOGY LIMITED
Unaudited filleted financial statements
For the year ended 30 April 2026
LYFE TECHNOLOGY LIMITED
Contents
For the year ended 30 April 2026
CONTENTS PAGE
Company Information 3
Statement of Financial Position 4
Notes to the Financial Statements 5 - 6


LYFE TECHNOLOGY LIMITED
Company Information
For the year ended 30 April 2026
Company registration number 09914393 (England and Wales)
Directors James John Francis Courtney
Debashish Dey
Registered office address 5 Collins Buildings, High Street
Saltford, Bristol
England
BS31 3EH
Accountant DNS Accountants
Chartered Institute of Management Accountants
382 Kenton Road
Harrow, Middlesex
HA3 8DP
LYFE TECHNOLOGY LIMITED
Statement of Financial Position
For the year ended 30 April 2026
2026 2025
Notes £ £
Fixed assets
Intangible assets 26,826 32,191
6 26,826 32,191
Current assets
Debtors 3,258,145 1,967,845
Cash and cash equivalents 1,854,020 987,233
5,112,165 2,955,078
Current liabilities
Creditors: Amounts falling due within one year (1,960,852) (978,343)
Corporation tax payable (126,523) -
(2,087,374) (978,343)
Net current assets/(liabilities) 3,024,791 1,976,735
Total assets less current liabilities 3,051,616 2,008,925
Non-current liabilities
Provisions for liabilities (1,164,230) (747,479)
Net assets/(liabilities) 1,887,386 1,261,446
Capital and reserves
Called up share capital 486 486
Share Premium 1,800,811 1,800,811
Retained earnings 86,089 (539,851)
Shareholder's funds 1,887,386 1,261,446
For the year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
  • For the year ended 30 April 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 responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
  • These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the Board on 27 August 2026
.............................
James John Francis Courtney (Director)
Company registration number: 09914393
/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */
Balance sheet at 2026-04-30 30 April 2026
2026 2025
£ £
Fixed Assets 26,826 32,191
Current Assets 5,106,470 2,950,296
Prepayments and accrued income 5,695 4,782
Creditors: amounts falling due within one year (2,087,374) (978,343)
Net current assets/(liabilities) 3,024,791 1,976,735
Total assets less current liabilities 3,051,616 2,008,925
Provisions for liabilities (1,164,230) (747,479)
Net Assets/(liabilities) 1,887,386 1,261,446
Capital and Reserves 1,887,386 1,261,446
For the year ending 30/04/2026 the company was entitled to exemption 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. For the year ending 30-04-2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit for the year in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 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 in accordance with the small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 27 August 2026 2026-08-27 and signed on behalf of the board,
.............................
James John Francis Courtney
Director
Company registration number: 09914393
LYFE TECHNOLOGY LIMITED
Notes to the Financial Statements
For the year ended 30 April 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 5 Collins Buildings, High Street, Saltford, Bristol, England, BS31 3EH.

(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.

(3) Significant Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business.

Goodwill recognised at acquisition is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis over its useful life, which is estimated to be 10 years. Goodwill amortisation is included within administration expenses.
Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, cash and cash equivalents, trade and other payables, and loans and borrowings.

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instruments. Financial assets and financial liabilities are initially measured at fair value.
Cash and cash equivalents
Cash and cash equivalents comprise cash balances and call deposits. The cash and cash equivalents are stated at their nominal values, as this approximates to amortised cost.
Provisions
Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation. When a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
Taxation
Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.
Current Tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit before tax as reported in the income statement 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 current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Employee benefits
Payments to defined contribution retirement benefit plans are recognised as an expense when employees have rendered service entitling them to the contributions.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

(4) Employees
During the year, the average number of employees including director was 13 (2025 : 13).

(5) Related party transactions
Transactions with companies, which are under the common control or influence, were as follows:
Enigmatic Smile Ltd
At the reporting date £81,629.44 (2025: Nil ) was owed to Lyfe Technology Limited in respect of a short – term interest free loan repayable on demand.

(6) Fixed assets
Intangible

£
Cost
As at 01 May 202553,651
As at 30 April 202653,651
Depreciation/Amortisation
As at 01 May 202521,461
For the year5,365
As at 30 April 202626,826
Net book value
As at 30 April 202626,825
As at 30 April 202532,190