REGISTERED NUMBER: 10884767 (England and Wales)

Unaudited Financial Statements

for the Period 1 August 2025 to 31 December 2025

for

Ignys Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R Fletcher

Mr N J Carter

REGISTERED OFFICE:

Unit 3 Isaac Newton Centre

Nottingham Science & Technology Park

University Boulevard

Nottingham

NG7 2RH

REGISTERED NUMBER:

10884767 (England and Wales)

ACCOUNTANTS:

Charnwood Accountants & Business Advisors LLP

The Point

Granite Way

Mountsorrel

Loughborough

Leicestershire

LE12 7TZ

FIXED ASSETS

Intangible assets

4

8,562

10,805

Tangible assets

5

45,309

52,523

53,871

63,328

CURRENT ASSETS

Debtors

6

319,886

267,090

Cash at bank

193,665

424,433

513,551

691,523

CREDITORS

Amounts falling due within one year

7

267,470

384,466

NET CURRENT ASSETS

246,081

307,057

TOTAL ASSETS LESS CURRENT LIABILITIES

299,952

370,385

CREDITORS

Amounts falling due after more than one year

8

(246,194

)

(217,621

)

PROVISIONS FOR LIABILITIES

(10,235

)

(12,032

)

NET ASSETS

43,523

140,732

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

43,521

140,730

43,523

140,732

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 8 July 2026 and were signed on its behalf by:

Mr R Fletcher - Director

1.	STATUTORY INFORMATION

Ignys Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 15 (2025 - 24 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 August 2025

and 31 December 2025

26,918

AMORTISATION

At 1 August 2025

16,113

Charge for period

2,243

At 31 December 2025

18,356

NET BOOK VALUE

At 31 December 2025

8,562

At 31 July 2025

10,805

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 August 2025

28,725

96,518

69,799

195,042

Additions

530

565

2,090

3,185

At 31 December 2025

29,255

97,083

71,889

198,227

DEPRECIATION

At 1 August 2025

20,130

67,133

55,256

142,519

Charge for period

1,148

4,733

4,518

10,399

At 31 December 2025

21,278

71,866

59,774

152,918

NET BOOK VALUE

At 31 December 2025

7,977

25,217

12,115

45,309

At 31 July 2025

8,595

29,385

14,543

52,523

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.7.25

£

£

Trade debtors

204,570

182,168

Other debtors

115,316

84,922

319,886

267,090

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.7.25

£

£

Bank loans and overdrafts

84,165

129,222

Trade creditors

31,369

16,978

Taxation and social security

66,422

97,187

Other creditors

85,514

141,079

267,470

384,466

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.7.25

£

£

Bank loans

246,194

217,621

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr R Fletcher.