Acorah Software Products - Accounts Production 13.6.003 false true 1 April 2022 31 March 2023 31 March 2023 11597069 Ms Gemma Sturt Dr Nia Emami-Shahri Mr Gregg Sando Mr Mohammad Kobreh Dr Nuno Do O The Cambridge Partnership Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11597069 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 11597069 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 11597069 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 11597069 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 11597069 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 11597069 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 11597069 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 11597069 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 11597069 2022-03-31 11597069 2023-03-31 11597069 2022-04-01 2023-03-31 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Registered number: 11597069
Bastion Therapeutics Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Nicholas Cliffe & Co. Limited
Mill House Mill Court
Great Shelford
Cambridge
CB22 5LD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11597069
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,218 3,106
1,218 3,106
CURRENT ASSETS
Debtors 5 13,146 40,132
Cash at bank and in hand 8,196 65,668
21,342 105,800
Creditors: Amounts Falling Due Within One Year 6 (37,281 ) (10,236 )
NET CURRENT ASSETS (LIABILITIES) (15,939 ) 95,564
TOTAL ASSETS LESS CURRENT LIABILITIES (14,721 ) 98,670
Creditors: Amounts Falling Due After More Than One Year 7 (18,982 ) (150,000 )
NET LIABILITIES (33,703 ) (51,330 )
CAPITAL AND RESERVES
Called up share capital 8 138 125
Share premium account 341,621 171,740
Profit and Loss Account (375,462 ) (223,195 )
SHAREHOLDERS' FUNDS (33,703) (51,330)
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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 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
Dr Nuno Do O
Director
18 October 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bastion Therapeutics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11597069 . The registered office is C/O The Cambridge Partnership, The Dorothy Hodgkin Building, Babraham, Cambridgeshire, CB22 3AT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 33% straight line
Computer Equipment 33% straight line
2.4. 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 statement of comprehensive income 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3 (2022: 3)
3 3
Page 3
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2022 6,579 1,425 8,004
Additions - 803 803
As at 31 March 2023 6,579 2,228 8,807
Depreciation
As at 1 April 2022 4,021 877 4,898
Provided during the period 2,193 498 2,691
As at 31 March 2023 6,214 1,375 7,589
Net Book Value
As at 31 March 2023 365 853 1,218
As at 1 April 2022 2,558 548 3,106
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 280 4,074
Other debtors - 9,870
Corporation tax recoverable assets 6,623 17,703
VAT 6,243 8,485
13,146 40,132
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 22,669 6,455
Other taxes and social security 1,213 1,781
Accruals and deferred income 4,899 2,000
Directors' loan accounts 8,500 -
37,281 10,236
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 18,982 150,000
18,982 150,000
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8. Share Capital
2023 2022
Allotted, Called up and fully paid 138 125
Page 5