REGISTERED NUMBER: 10092086 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Simmergy Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Simmonds

Mrs A H Simmonds

REGISTERED OFFICE:

Lennox House

3 Pierrepont Street

Bath

BA1 1LB

REGISTERED NUMBER:

10092086 (England and Wales)

FIXED ASSETS

Tangible assets

4

20,139

18,287

Investments

5

98,494

104,052

118,633

122,339

CURRENT ASSETS

Debtors

6

39,050

34,039

Cash at bank

28,695

65,462

67,745

99,501

CREDITORS

Amounts falling due within one year

7

6,136

13,514

NET CURRENT ASSETS

61,609

85,987

TOTAL ASSETS LESS CURRENT LIABILITIES

180,242

208,326

PROVISIONS FOR LIABILITIES

1,219

911

NET ASSETS

179,023

207,415

CAPITAL AND RESERVES

Called up share capital

8

10

10

Retained earnings

179,013

207,405

SHAREHOLDERS' FUNDS

179,023

207,415

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 13 October 2026 and were signed on its behalf by:

C Simmonds - Director

1.	STATUTORY INFORMATION

Simmergy 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.

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

-

15% on reducing balance

Computer equipment

-

33% on straight line basis

Taxation

Taxation for the year 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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

25,666

15,403

41,069

Additions

-

4,837

4,837

At 31 March 2026

25,666

20,240

45,906

DEPRECIATION

At 1 April 2025

8,529

14,253

22,782

Charge for year

512

2,473

2,985

At 31 March 2026

9,041

16,726

25,767

NET BOOK VALUE

At 31 March 2026

16,625

3,514

20,139

At 31 March 2025

17,137

1,150

18,287

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

2026

2025

£

£

Other fixed asset investments

98,494

104,052

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

39,050

34,039

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

3,952

11,468

Other creditors

2,184

2,046

6,136

13,514

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

10

Ordinary

£1

10

10

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within creditors £34 (2025: £91) owed by the company to the directors, Mr C Simmonds and Mrs A H Simmonds. This balance is unsecured, interest free, and repayable on demand.

10.	RELATED PARTY DISCLOSURES

Included in debtors is a loan of £33,825 (2025: £33,825) owed to the company by Mr O Simmonds, a son of the directors. This loan is unsecured and has no fixed repayment term. Interest is charged on the outstanding amount at HMRC's official rate of 3.75% per annum.