Zygo Capital Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Zygo Capital Ltd

Company Information

Director

J R M Krantz

Registered Office

Suite 5 Corum 2 Corum Office Park Crown Way Warmley Bristol BS30 8FJ

Registered Number

10409193

Accountants

Verinder Powell Associates Limited Suite 5 Corum 2 Corum Office Park Crown Way Warmley Bristol BS30 8FJ

Zygo Capital Ltd

(Registration number: 10409193)
Balance Sheet as at 31 May 2026

	Note	2026 £	2025 £
Fixed assets
Investment property	5	154,153	-
Investments	6	2,365,181	2,365,181
		2,519,334	2,365,181
Current assets
Debtors	7	-	396
Cash at bank and in hand		149,835	228,625
		149,835	229,021
Creditors: Amounts falling due within one year	8	(136,735)	(209,746)
Net current assets		13,100	19,275
Net assets		2,532,434	2,384,456
Capital and reserves
Called up share capital		120	120
Retained earnings		2,532,314	2,384,336
Shareholders' funds		2,532,434	2,384,456

Zygo Capital Ltd

(Registration number: 10409193)
Balance Sheet as at 31 May 2026

For the financial year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 21 October 2026
 

......................................... J R M Krantz Director

Zygo Capital Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Suite 5 Corum 2
Corum Office Park
Crown Way
Warmley
Bristol
BS30 8FJ

These financial statements were authorised for issue by the director on 21 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime). There have been no material departures from the Financial Reporting Standard 102 1A.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The financial statements are prepared in Pounds Sterling (£), and are rounded to the nearest pound.

Group accounts not prepared

The company is part of a small group. The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and has not prepared group accounts.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Zygo Capital Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity;
- and specific criteria have been met for each of the company's activities.

Rental income is recognised in the period to which it relates.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Investments
Investments in subsidiaries are measured at cost.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

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

Asset class	Depreciation method and rate
Fixtures and fittings	20% straight line

Investment property

Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the profit or loss account.

Zygo Capital Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

4	Tangible assets

	Fixtures and fittings £	Total £
Cost or valuation
At 1 June 2025	3,256	3,256
At 31 May 2026	3,256	3,256
Depreciation
At 1 June 2025	3,256	3,256
At 31 May 2026	3,256	3,256
Carrying amount
At 31 May 2026	-	-
At 31 May 2025	-	-

Zygo Capital Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

5	Investment properties

	2026 £
At 1 June 2025	-
Additions	154,153
At 31 May 2026	154,153

As acquired in the year, the director determined that this remained the fair market value.

The historical cost of the freehold property is £154,153 (2025 - £Nil).

 

6	Fixed asset investments

	2026 £	2025 £
Investments in subsidiaries	2,365,181	2,365,181
	2,365,181	2,365,181