Zycomm Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04113542 (England and Wales)

ZYCOMM HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

8

DIRECTORS:

Mr M I Sneap

Mrs B P Sneap

REGISTERED OFFICE:

81 Burton Road

Derby

Derbyshire

DE1 1TJ

REGISTERED NUMBER:

04113542 (England and Wales)

ACCOUNTANTS:

Johnson Tidsall Limited

Chartered Accountants

81 Burton Road

Derby

Derbyshire

DE1 1TJ

FIXED ASSETS

Tangible assets

4

2,369,746

2,326,597

Investments

5

494

Investment property

6

412,105

2,782,345

2,739,196

CURRENT ASSETS

Debtors

7

632,301

598,772

Cash at bank

1,249,606

1,275,643

1,881,907

1,874,415

CREDITORS

Amounts falling due within one year

8

153,686

145,167

NET CURRENT ASSETS

1,728,221

1,729,248

TOTAL ASSETS LESS CURRENT
LIABILITIES

4,510,566

4,468,444

CREDITORS

Amounts falling due after more than one
year

9

-

(4,806

)

PROVISIONS FOR LIABILITIES

(224,634

)

(209,801

)

NET ASSETS

4,285,932

4,253,837

CAPITAL AND RESERVES

Called up share capital

11

4,000

Revaluation reserve

12

1,002,253

975,364

Retained earnings

3,279,679

3,274,473

SHAREHOLDERS' FUNDS

4,285,932

4,253,837

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 29 October 2026 and were signed on its behalf by:

Mr M I Sneap - Director

1.	STATUTORY INFORMATION

Zycomm Holdings Limited 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents rents received, net of value added tax.

Tangible fixed assets

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

Freehold property

-

2% on cost

Short leasehold

-

at varying rates on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on cost

Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

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

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.

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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Freehold

Short

Plant and

property

leasehold

machinery

£

COST OR VALUATION

At 1 February 2025

971,909

310

1,485,000

Additions

-

10,581

Revaluations

-

36,200

Impairments

-

(10,581

)

At 31 January 2026

971,909

310

1,521,200

DEPRECIATION

At 1 February 2025

165,457

310

-

Charge for year

12,788

-

At 31 January 2026

178,245

310

-

NET BOOK VALUE

At 31 January 2026

793,664

-

1,521,200

At 31 January 2025

806,452

-

1,485,000

Fixtures

and

Motor

fittings

vehicles

Totals

£

COST OR VALUATION

At 1 February 2025

34,300

39,467

2,530,986

Additions

-

48,390

58,971

Revaluations

-

36,200

Impairments

-

(10,581

)

At 31 January 2026

34,300

87,857

2,615,576

DEPRECIATION

At 1 February 2025

18,428

20,194

204,389

Charge for year

2,074

26,579

41,441

At 31 January 2026

20,502

46,773

245,830

NET BOOK VALUE

At 31 January 2026

13,798

41,084

2,369,746

At 31 January 2025

15,872

19,273

2,326,597

Included in Freehold Property is non-depreciated land of £332,500 (2025:£332,500).

The historical cost of plant and machinery was £999,421 (2025:£988,840) and the historical aggregate depreciation was £688,592 (2025:£678,360).

Cost or valuation at 31 January 2026 is represented by:

Freehold

Short

Plant and

property

leasehold

machinery

£

Valuation in 2026

-

1,521,200

Cost

971,909

310

-

971,909

310

1,521,200

Fixtures

and

Motor

fittings

vehicles

Totals

£

Valuation in 2026

-

1,521,200

Cost

34,300

87,857

1,094,376

34,300

87,857

2,615,576

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 February 2025

and 31 January 2026

494

NET BOOK VALUE

At 31 January 2026

494

At 31 January 2025

494

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

and 31 January 2026

412,105

NET BOOK VALUE

At 31 January 2026

412,105

At 31 January 2025

412,105

The directors consider that the fair value of the investment property is £412,105 (2025:£412,105).

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

153,499

124,347

Other debtors

370,796

402,191

Prepayments and accrued income

108,006

72,234

632,301

598,772

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

4,409

10,000

Payments on account

104,244

77,649

Trade creditors

16,342

16,359

Amounts owed to group undertakings

844

Corporation tax

390

20,083

VAT

14,760

7,535

Other creditors

530

Directors' current accounts

167

Accruals and deferred income

12,000

153,686

145,167

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

Bank loans - 2-5 years

-

4,806

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

Bank loans

4,409

14,806

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

4,000

Ordinary

£1

4,000

12.

RESERVES

Revaluation

reserve

£

At 1 February 2025

975,364

Transfer

35,851

Deferred tax adjustment on

revalued assets

(8,962

)

At 31 January 2026

1,002,253

13.	RELATED PARTY DISCLOSURES

Included in current liabilities are directors loans amounting to £167 (2025:£167) which have no fixed repayment terms and are interest free.