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frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 13136455 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 13136455 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-01-14 13136455 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 13136455 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 13136455 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 13136455 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 13136455 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 13136455 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 13136455 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 13136455 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 13136455 frs-core:UnlistedNon-exchangeTraded 2022-03-31 13136455 frs-core:UnlistedNon-exchangeTraded 2021-01-14 13136455 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-01-14 13136455 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 13136455 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 13136455 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 13136455 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 13136455 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 13136455 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 13136455 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 13136455 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-01-14 13136455 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 13136455 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 13136455 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 13136455 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 13136455 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 13136455 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 13136455 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 13136455 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 13136455 dpl-frs:CostSales 2021-01-15 2022-03-31 13136455 dpl-frs:CostSales 2021-01-14 13136455 dpl-frs:CostSales 2022-03-31 13136455 dpl-frs:DistributionCosts 2021-01-15 2022-03-31 13136455 dpl-frs:AdministrativeExpenses 2021-01-15 2022-03-31 13136455 frs-bus:Director1 2021-01-15 2022-03-31 13136455 frs-bus:Director1 2021-01-14 13136455 frs-bus:Director1 2022-03-31 13136455 frs-bus:Director2 2021-01-15 2022-03-31 13136455 frs-bus:Director2 2021-01-14 13136455 frs-bus:Director2 2022-03-31 13136455 frs-bus:Director3 2021-01-15 2022-03-31 13136455 frs-bus:Director3 2021-01-14 13136455 frs-bus:Director3 2022-03-31 13136455 frs-bus:Director4 2021-01-15 2022-03-31 13136455 frs-bus:Director4 2021-01-14 13136455 frs-bus:Director4 2022-03-31 13136455 1 2021-01-15 2022-03-31 13136455 frs-core:CurrentFinancialInstruments 1 2022-03-31 13136455 frs-core:Non-currentFinancialInstruments 1 2022-03-31 13136455 2 2021-01-15 2022-03-31 13136455 frs-core:CurrentFinancialInstruments 2 2022-03-31 13136455 frs-core:Non-currentFinancialInstruments 2 2022-03-31 13136455 3 2021-01-15 2022-03-31 13136455 frs-core:CurrentFinancialInstruments 3 2022-03-31 13136455 frs-core:Non-currentFinancialInstruments 3 2022-03-31 13136455 4 2021-01-15 2022-03-31 13136455 frs-core:CurrentFinancialInstruments 4 2022-03-31 13136455 frs-core:Non-currentFinancialInstruments 4 2022-03-31 13136455 5 2021-01-15 2022-03-31 13136455 frs-core:CurrentFinancialInstruments 5 2022-03-31 13136455 frs-core:Non-currentFinancialInstruments 5 2022-03-31 13136455 6 2021-01-15 2022-03-31 13136455 frs-core:CurrentFinancialInstruments 6 2022-03-31 13136455 frs-core:Non-currentFinancialInstruments 6 2022-03-31 13136455 7 2021-01-15 2022-03-31 13136455 frs-core:CurrentFinancialInstruments 7 2022-03-31 13136455 frs-core:Non-currentFinancialInstruments 7 2022-03-31 13136455 8 2021-01-15 2022-03-31 13136455 frs-core:CurrentFinancialInstruments 8 2022-03-31 13136455 frs-core:Non-currentFinancialInstruments 8 2022-03-31 13136455 9 2021-01-15 2022-03-31 13136455 frs-core:CurrentFinancialInstruments 9 2022-03-31 13136455 frs-core:Non-currentFinancialInstruments 9 2022-03-31 13136455 10 2021-01-15 2022-03-31 13136455 frs-core:CurrentFinancialInstruments 10 2022-03-31 13136455 frs-core:Non-currentFinancialInstruments 10 2022-03-31 13136455 11 2021-01-15 2022-03-31 13136455 frs-core:CurrentFinancialInstruments 11 2022-03-31 13136455 frs-core:Non-currentFinancialInstruments 11 2022-03-31 13136455 12 2021-01-15 2022-03-31 13136455 frs-core:CurrentFinancialInstruments 12 2022-03-31 13136455 frs-core:Non-currentFinancialInstruments 12 2022-03-31 13136455 13 2021-01-15 2022-03-31 13136455 frs-core:CurrentFinancialInstruments 13 2022-03-31 13136455 frs-core:Non-currentFinancialInstruments 13 2022-03-31 13136455 14 2021-01-15 2022-03-31 13136455 frs-core:CurrentFinancialInstruments 14 2022-03-31 13136455 frs-core:Non-currentFinancialInstruments 14 2022-03-31 13136455 15 2021-01-15 2022-03-31 13136455 frs-core:CurrentFinancialInstruments 15 2022-03-31 13136455 frs-core:Non-currentFinancialInstruments 15 2022-03-31 13136455 16 2021-01-15 2022-03-31 13136455 frs-core:CurrentFinancialInstruments 16 2022-03-31 13136455 frs-core:Non-currentFinancialInstruments 16 2022-03-31 13136455 17 2021-01-15 2022-03-31 13136455 frs-core:CurrentFinancialInstruments 17 2022-03-31 13136455 frs-core:Non-currentFinancialInstruments 17 2022-03-31 13136455 18 2021-01-15 2022-03-31 13136455 frs-core:CurrentFinancialInstruments 18 2022-03-31 13136455 frs-core:Non-currentFinancialInstruments 18 2022-03-31 13136455 19 2021-01-15 2022-03-31 13136455 frs-core:CurrentFinancialInstruments 19 2022-03-31 13136455 frs-core:Non-currentFinancialInstruments 19 2022-03-31 13136455 20 2021-01-15 2022-03-31 13136455 frs-core:CurrentFinancialInstruments 20 2022-03-31 13136455 frs-core:Non-currentFinancialInstruments 20 2022-03-31 13136455 dpl-frs:Item1 2021-01-15 2022-03-31 13136455 dpl-frs:Item1 2021-01-14 13136455 dpl-frs:Item1 2022-03-31 13136455 dpl-frs:CostSales dpl-frs:Item1 2021-01-15 2022-03-31 13136455 dpl-frs:CostSales dpl-frs:Item1 2021-01-14 13136455 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 13136455 dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-15 2022-03-31 13136455 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-01-15 2022-03-31 13136455 dpl-frs:Item2 2021-01-15 2022-03-31 13136455 dpl-frs:Item2 2021-01-14 13136455 dpl-frs:Item2 2022-03-31 13136455 dpl-frs:CostSales dpl-frs:Item2 2021-01-15 2022-03-31 13136455 dpl-frs:CostSales dpl-frs:Item2 2021-01-14 13136455 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 13136455 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2021-01-15 2022-03-31 13136455 dpl-frs:CostSales dpl-frs:Item7 2021-01-14 13136455 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 13136455 dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-15 2022-03-31 13136455 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-15 2022-03-31 13136455 dpl-frs:Item8 2021-01-15 2022-03-31 13136455 dpl-frs:Item8 2021-01-14 13136455 dpl-frs:Item8 2022-03-31 13136455 dpl-frs:CostSales dpl-frs:Item8 2021-01-15 2022-03-31 13136455 dpl-frs:CostSales dpl-frs:Item8 2021-01-14 13136455 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 13136455 dpl-frs:DistributionCosts dpl-frs:Item8 2021-01-15 2022-03-31 13136455 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-01-15 2022-03-31 13136455 dpl-frs:Item9 2021-01-15 2022-03-31 13136455 dpl-frs:Item9 2021-01-14 13136455 dpl-frs:Item9 2022-03-31 13136455 dpl-frs:CostSales dpl-frs:Item9 2021-01-15 2022-03-31 13136455 dpl-frs:CostSales dpl-frs:Item9 2021-01-14 13136455 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 13136455 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2022-03-31 13136455 dpl-frs:Item12 2021-01-15 2022-03-31 13136455 dpl-frs:Item12 2021-01-14 13136455 dpl-frs:Item12 2022-03-31 13136455 dpl-frs:CostSales dpl-frs:Item12 2021-01-15 2022-03-31 13136455 dpl-frs:CostSales dpl-frs:Item12 2021-01-14 13136455 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 13136455 dpl-frs:DistributionCosts dpl-frs:Item12 2021-01-15 2022-03-31 13136455 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-01-15 2022-03-31 13136455 1 2021-01-15 2022-03-31 13136455 frs-countries:EnglandWales 2021-01-15 2022-03-31
Registered number: 13136455
Paravir Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Max Accountants Ltd
Ketton Suite
The King Centre
Oakham
Rutland
LE15 7WD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13136455
31 March 2023 31 March 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 17,612 19,737
Tangible Assets 5 5,298 6,992
22,910 26,729
CURRENT ASSETS
Debtors 6 16,506 7,041
Cash at bank and in hand 85,164 6,175
101,670 13,216
Creditors: Amounts Falling Due Within One Year 7 (178,462 ) (16,033 )
NET CURRENT ASSETS (LIABILITIES) (76,792 ) (2,817 )
TOTAL ASSETS LESS CURRENT LIABILITIES (53,882 ) 23,912
Creditors: Amounts Falling Due After More Than One Year 8 (140,700 ) (42,700 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,346 ) (3,750 )
NET LIABILITIES (197,928 ) (22,538 )
CAPITAL AND RESERVES
Called up share capital 9 40 40
Share premium account 99,960 99,960
Profit and Loss Account (297,928 ) (122,538 )
SHAREHOLDERS' FUNDS (197,928) (22,538)
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
Mr George Fellowes
Director
2 February 2024
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
Paravir Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13136455 . The registered office is c/o Max Accountants Ketton Suite, The King Centre, Main Road, Barleythorpe, Rutland, LE15 7WD.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. Therefore the financial statements have been prepared on a going concern basis which assumes the Company will continue in operational existence for the foreseeable future. 
The Company is involved in research and development activities and is working towards achieving a sustainable revenue generating activity. The directors have considered the basis of the financial statements and are satisfied that a combination of business growth and further investment commitments will enable the Company to meet its liabilities as they fall due.
2.3. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are for the rights to the technology. It is amortised to the profit and loss account over its estimated economic life of ten years.
2.4. 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 20% straight line
Computer Equipment 33% reducing balance
2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.6. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include debtors and bank balances, are measured at transaction price including transaction costs.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, are recognised at transaction price including transaction costs.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities.
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Page 4
2.7. Taxation
Tax is recognised in profit or loss except that a charge is attributable to an item of income and expense recognised as other comphrehensive income or to an item recognised directly in equity is also recognised in other comphrehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.
2.8. Research and development
In the research phase of an internal project, it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives. 
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Intangible Assets
Intellectual Property
£
Cost
As at 1 April 2022 21,244
As at 31 March 2023 21,244
Amortisation
As at 1 April 2022 1,507
Provided during the period 2,125
As at 31 March 2023 3,632
Net Book Value
As at 31 March 2023 17,612
As at 1 April 2022 19,737
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2022 8,000 358 8,358
As at 31 March 2023 8,000 358 8,358
Depreciation
As at 1 April 2022 1,293 73 1,366
Provided during the period 1,600 94 1,694
As at 31 March 2023 2,893 167 3,060
Net Book Value
As at 31 March 2023 5,107 191 5,298
As at 1 April 2022 6,707 285 6,992
Page 4
Page 5
6. Debtors
31 March 2023 31 March 2022
£ £
Due within one year
VAT 16,506 7,041
16,506 7,041
7. Creditors: Amounts Falling Due Within One Year
31 March 2023 31 March 2022
£ £
Trade creditors 88,681 14,033
Corporation tax (11,719 ) -
Other creditors 100,000 -
Accruals and deferred income 1,500 2,000
178,462 16,033
8. Creditors: Amounts Falling Due After More Than One Year
31 March 2023 31 March 2022
£ £
Directors loan account 140,700 42,700
140,700 42,700
9. Share Capital
31 March 2023 31 March 2022
£ £
Allotted, Called up and fully paid 40 40
Page 5