SYNA DEVELOPMENT LIMITED Filleted Accounts Cover |  |

| SYNA DEVELOPMENT LIMITED |
|  | Company No. 01982269 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 31 December 2025 |  |  |

SYNA DEVELOPMENT LIMITED Directors Report Registrar |  |

The Directors present their report and the accounts for the year ended 31 December 2025.
Principal activities |  |  |  |  |
The Company is dormant and has not traded during the year.
Directors |  |  |  |  |
The Directors who served at any time during the year were as follows:
S.P.Y. NACKASHA |  |  |  |  |  |  |
N. WINKLER |  |  |  |  |  |  |
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board |  |  |  |
S.P.Y. NACKASHA |  |  |  |  |  |
Director |  |  |  |  |  |
07 July 2026 |  |  |  |  |  |

SYNA DEVELOPMENT LIMITED Balance Sheet Registrar |  |

at | 31 December 2025 |  |  |  |  |  |  |
Company No. | 01982269 |  | Notes | 2025 |  |  |  | 2024
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |  |
| Investments |  | 4 | 16,890 |  |  |  | 16,890
|  |  |  |  |  | 16,890 |  |  |  | 16,890
Current assets |  |  |  |  |  |  |
| Stocks |  | 5 | 11,670 |  |  |  | 11,670
|  |  |  |  |  | 11,670 |  |  |  | 11,670
Net current assets |  |  | 11,670 |  |  |  | 11,670
Total assets less current liabilities |  |  | 28,560 |  |  |  | 28,560
Net assets |  |  | 28,560 |  |  |  | 28,560
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 135,000 |  |  |  | 135,000
| Capital redemption reserve |  | 6 | 1,144,700 |  |  |  | 1,144,700
| Profit and loss account |  | 6 | (1,251,140) |  |  |  | (1,251,140)
Total equity |  |  | 28,560 |  |  |  | 28,560
For the year ending 31 December 2025 the company was entitled to exemption under section 480 of the Companies Act 2006 relating to dormant companies.
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 07 July 2026 and signed on its behalf by: |  |
S.P.Y. NACKASHA |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
07 July 2026 |  |  |  |  |  |  |  |

SYNA DEVELOPMENT LIMITED Notes to the Accounts Registrar |  |

for the year ended 31 December 2025 |  |  |  |  |  |  |  |

1 | General information |  |
| SYNA DEVELOPMENT LIMITED is a private company limited by shares and incorporated in England and Wales.
| Its registered number is: 01982269 |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |
| Newfrith House |  |  |  |  |  |  |  |  |  |
| 21 Hyde Street |  |  |  |  |  |  |  |  |  |
| Winchester |  |  |  |  |  |  |  |  |  |
| SO23 7DR |  |  |  |  |  |
| The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2 | Accounting policies |  |  |  |  |  |  |  |

| Turnover |  |  |  |  |  |  |  |
| Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

| Taxation |  |  |  |  |  |
| Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

| Investments |  |  |  |  |  |  |  |
| Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

| Stocks |  |  |  |  |  |  |  |
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs. Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

3 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
|  | The average monthly number of employees (including directors) during the year was: | 2 |  |  |  | 1

4 | Investments |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  | Other investments |  | Total
|  |  |  |  |  |  |  |  |  |  |  | £ |  | £
|  | Cost or valuation |  |  |  |  |  |  |  |  |  |
|  | At 1 January 2025 |  |  |  |  |  |  |  | 16,890 |  | 16,890
|  | At 31 December 2025 |  |  |  |  |  |  |  | 16,890 |  | 16,890
|  | Provisions/Impairment |  |  |  |  |  |  |  |  |  |
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 31 December 2025 |  |  |  |  |  |  |  | 16,890 |  | 16,890
|  | At 31 December 2024 |  |  |  |  |  |  |  | 16,890 |  | 16,890

5 | Stocks |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Finished goods |  |  |  | 11,670 |  |  |  | 11,670
|  |  |  |  |  |  |  |  |  | 11,670 |  |  |  | 11,670

6 | Reserves |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  | Capital redemption reserve |  | Total other reserves
|  |  |  |  |  |  |  |  |  |  |  | £ |  | £
|  | At 1 January 2024 |  |  |  |  |  | 1,144,700 |  | 1,144,700
|  | At 31 December 2024 and 1 January 2025 |  |  |  |  |  | 1,144,700 |  | 1,144,700
|  | At 31 December 2025 |  |  |  |  |  | 1,144,700 |  | 1,144,700
|  | Capital redemption reserve - records the nominal value of shares repurchased by the company.
|  | Profit and loss account - includes all current and prior period retained profits and losses.

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