Five Eyes Capital Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13371524

		31 July 2026		31 May 2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		4,410
Tangible Assets	5		-		2,095

			-		6,505
CURRENT ASSETS
Debtors	6	-		14
Cash at bank		-		337

		-		351
Creditors: Amounts Falling Due Within One Year	7	(17,114 )		(16,964 )

NET CURRENT ASSETS (LIABILITIES)			(17,114 )		(16,613 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(17,114 )		(10,108 )

NET LIABILITIES			(17,114 )		(10,108 )

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			(17,214 )		(10,208 )

SHAREHOLDERS' FUNDS			(17,114)		(10,108)

Page 1

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Five Eyes Capital Limited

Balance Sheet (continued)

As At 31 July 2026

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr V Gaglani

Director

02/11/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Five Eyes Capital 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

2.1. Basis of Preparation of 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.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and

trade discounts.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of ten years.

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.

2.4. Tangible Fixed Assets and Depreciation

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

Office Equipment

25% on reducing method

2.5. Foreign Currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

2.6. 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.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1 (2025: 1)

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Five Eyes Capital Limited

Notes to the Financial Statements (continued)

For the Period 1 June 2025 to 31 July 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 June 2025	7,350
Disposals	(7,350 )

As at 31 July 2026	-

Amortisation
As at 1 June 2025	2,940
Provided during the period	858
Disposals	(3,798 )

As at 31 July 2026	-

Net Book Value
As at 31 July 2026	-

As at 1 June 2025	4,410

5. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 June 2025	6,220
Disposals	(6,220 )

As at 31 July 2026	-

Depreciation
As at 1 June 2025	4,125
Provided during the period	611
Disposals	(4,736 )

As at 31 July 2026	-

Net Book Value
As at 31 July 2026	-

As at 1 June 2025	2,095

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Five Eyes Capital Limited

Notes to the Financial Statements (continued)

For the Period 1 June 2025 to 31 July 2026

6. Debtors

	31 July 2026	31 May 2025
	£	£
Due within one year
Other debtors	-	14

7. Creditors: Amounts Falling Due Within One Year

	31 July 2026	31 May 2025
	£	£
Other creditors	17,114	16,964

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