2023-01-012023-12-312023-12-31false11076848BREATHEOX LIMITED2024-08-2286900iso4217:GBPxbrli:pure110768482023-01-01110768482023-12-31110768482023-01-012023-12-31110768482022-01-01110768482022-12-31110768482022-01-012022-12-3111076848bus:SmallEntities2023-01-012023-12-3111076848bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3111076848bus:FullAccounts2023-01-012023-12-3111076848bus:PrivateLimitedCompanyLtd2023-01-012023-12-3111076848core:WithinOneYear2023-12-3111076848core:AfterOneYear2023-12-3111076848core:WithinOneYear2022-12-3111076848core:AfterOneYear2022-12-3111076848core:ShareCapital2023-12-3111076848core:SharePremium2023-12-3111076848core:RevaluationReserve2023-12-3111076848core:OtherReservesSubtotal2023-12-3111076848core:RetainedEarningsAccumulatedLosses2023-12-3111076848core:ShareCapital2022-12-3111076848core:SharePremium2022-12-3111076848core:RevaluationReserve2022-12-3111076848core:OtherReservesSubtotal2022-12-3111076848core:RetainedEarningsAccumulatedLosses2022-12-3111076848core:LandBuildings2023-12-3111076848core:PlantMachinery2023-12-3111076848core:Vehicles2023-12-3111076848core:FurnitureFittings2023-12-3111076848core:OfficeEquipment2023-12-3111076848core:NetGoodwill2023-12-3111076848core:IntangibleAssetsOtherThanGoodwill2023-12-3111076848core:ListedExchangeTraded2023-12-3111076848core:UnlistedNon-exchangeTraded2023-12-3111076848core:LandBuildings2022-12-3111076848core:PlantMachinery2022-12-3111076848core:Vehicles2022-12-3111076848core:FurnitureFittings2022-12-3111076848core:OfficeEquipment2022-12-3111076848core:NetGoodwill2022-12-3111076848core:IntangibleAssetsOtherThanGoodwill2022-12-3111076848core:ListedExchangeTraded2022-12-3111076848core:UnlistedNon-exchangeTraded2022-12-3111076848core:LandBuildings2023-01-012023-12-3111076848core:PlantMachinery2023-01-012023-12-3111076848core:Vehicles2023-01-012023-12-3111076848core:FurnitureFittings2023-01-012023-12-3111076848core:OfficeEquipment2023-01-012023-12-3111076848core:NetGoodwill2023-01-012023-12-3111076848core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3111076848core:ListedExchangeTraded2023-01-012023-12-3111076848core:UnlistedNon-exchangeTraded2023-01-012023-12-3111076848core:MoreThanFiveYears2023-01-012023-12-3111076848core:Non-currentFinancialInstruments2023-12-3111076848core:Non-currentFinancialInstruments2022-12-3111076848dpl:CostSales2023-01-012023-12-3111076848dpl:DistributionCosts2023-01-012023-12-3111076848core:LandBuildings2023-01-012023-12-3111076848core:PlantMachinery2023-01-012023-12-3111076848core:Vehicles2023-01-012023-12-3111076848core:FurnitureFittings2023-01-012023-12-3111076848core:OfficeEquipment2023-01-012023-12-3111076848dpl:AdministrativeExpenses2023-01-012023-12-3111076848core:NetGoodwill2023-01-012023-12-3111076848core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3111076848dpl:GroupUndertakings2023-01-012023-12-3111076848dpl:ParticipatingInterests2023-01-012023-12-3111076848dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3111076848core:ListedExchangeTraded2023-01-012023-12-3111076848dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3111076848core:UnlistedNon-exchangeTraded2023-01-012023-12-3111076848dpl:CostSales2022-01-012022-12-3111076848dpl:DistributionCosts2022-01-012022-12-3111076848core:LandBuildings2022-01-012022-12-3111076848core:PlantMachinery2022-01-012022-12-3111076848core:Vehicles2022-01-012022-12-3111076848core:FurnitureFittings2022-01-012022-12-3111076848core:OfficeEquipment2022-01-012022-12-3111076848dpl:AdministrativeExpenses2022-01-012022-12-3111076848core:NetGoodwill2022-01-012022-12-3111076848core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3111076848dpl:GroupUndertakings2022-01-012022-12-3111076848dpl:ParticipatingInterests2022-01-012022-12-3111076848dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3111076848core:ListedExchangeTraded2022-01-012022-12-3111076848dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3111076848core:UnlistedNon-exchangeTraded2022-01-012022-12-3111076848core:NetGoodwill2023-12-3111076848core:IntangibleAssetsOtherThanGoodwill2023-12-3111076848core:LandBuildings2023-12-3111076848core:PlantMachinery2023-12-3111076848core:Vehicles2023-12-3111076848core:FurnitureFittings2023-12-3111076848core:OfficeEquipment2023-12-3111076848core:AfterOneYear2023-12-3111076848core:WithinOneYear2023-12-3111076848core:ListedExchangeTraded2023-12-3111076848core:UnlistedNon-exchangeTraded2023-12-3111076848core:ShareCapital2023-12-3111076848core:SharePremium2023-12-3111076848core:RevaluationReserve2023-12-3111076848core:OtherReservesSubtotal2023-12-3111076848core:RetainedEarningsAccumulatedLosses2023-12-3111076848core:NetGoodwill2022-12-3111076848core:IntangibleAssetsOtherThanGoodwill2022-12-3111076848core:LandBuildings2022-12-3111076848core:PlantMachinery2022-12-3111076848core:Vehicles2022-12-3111076848core:FurnitureFittings2022-12-3111076848core:OfficeEquipment2022-12-3111076848core:AfterOneYear2022-12-3111076848core:WithinOneYear2022-12-3111076848core:ListedExchangeTraded2022-12-3111076848core:UnlistedNon-exchangeTraded2022-12-3111076848core:ShareCapital2022-12-3111076848core:SharePremium2022-12-3111076848core:RevaluationReserve2022-12-3111076848core:OtherReservesSubtotal2022-12-3111076848core:RetainedEarningsAccumulatedLosses2022-12-3111076848core:NetGoodwill2022-01-0111076848core:IntangibleAssetsOtherThanGoodwill2022-01-0111076848core:LandBuildings2022-01-0111076848core:PlantMachinery2022-01-0111076848core:Vehicles2022-01-0111076848core:FurnitureFittings2022-01-0111076848core:OfficeEquipment2022-01-0111076848core:AfterOneYear2022-01-0111076848core:WithinOneYear2022-01-0111076848core:ListedExchangeTraded2022-01-0111076848core:UnlistedNon-exchangeTraded2022-01-0111076848core:ShareCapital2022-01-0111076848core:SharePremium2022-01-0111076848core:RevaluationReserve2022-01-0111076848core:OtherReservesSubtotal2022-01-0111076848core:RetainedEarningsAccumulatedLosses2022-01-0111076848core:AfterOneYear2023-01-012023-12-3111076848core:WithinOneYear2023-01-012023-12-3111076848core:Non-currentFinancialInstrumentscore:CostValuation2023-01-012023-12-3111076848core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-012023-12-3111076848core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-012023-12-3111076848core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-012023-12-3111076848core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-012023-12-3111076848core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-012023-12-3111076848core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3111076848core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3111076848core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3111076848core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3111076848core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3111076848core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3111076848core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3111076848core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3111076848core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3111076848core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3111076848core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3111076848core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3111076848core:Non-currentFinancialInstrumentscore:CostValuation2022-12-3111076848core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-3111076848core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-3111076848core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-3111076848core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-3111076848core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-3111076848core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-3111076848core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-3111076848core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-3111076848bus:Director12023-01-012023-12-3111076848bus:Director22023-01-012023-12-31

BREATHEOX LIMITED

Registered Number
11076848
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

BREATHEOX LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

DO, Il Hoon William
UDANI, Mikesh

Registered Address

9400 Garsington Road
Oxford Business Park
Oxford
OX4 2HN

Registered Number

11076848 (England and Wales)
BREATHEOX LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets37,1559,775
7,1559,775
Current assets
Debtors4346,494139,154
Cash at bank and on hand871,996426,965
1,218,490566,119
Creditors amounts falling due within one year5(201,887)(152,911)
Net current assets (liabilities)1,016,603413,208
Total assets less current liabilities1,023,758422,983
Net assets1,023,758422,983
Capital and reserves
Called up share capital4,1903,416
Share premium2,588,8551,128,287
Other reserves59,5381,004
Profit and loss account(1,628,825)(709,724)
Shareholders' funds1,023,758422,983
The financial statements were approved and authorised for issue by the Board of Directors on 22 August 2024, and are signed on its behalf by:
UDANI, Mikesh
Director
Registered Company No. 11076848
BREATHEOX LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
Tthe directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Share-based payments
The company provides share-based payment arrangements to certain employees. Equity-settled arrangements are measured at fair value (excluding the effect of non-market based vesting conditions) at the date of the grant. The fair value is expensed on a straightline basis over the vesting period. The amount recognised as an expense is adjusted to reflect the actual number of shares or options that will vest.
Research and development
All research costs are expensed. Costs related to the development of products are capitalised when they meet the criteria stated in FRS 102, Section 18 Intangible assets other than Goodwill. All other development expenditure is recognised as an expense in the period in which it is incurred.
Tangible fixed assets and depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Straight line (years)
Plant and machinery3
Office Equipment3
2.Average number of employees

20232022
Average number of employees during the year1111
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 January 2322,76922,769
Additions4,3144,314
At 31 December 2327,08327,083
Depreciation and impairment
At 01 January 2312,99412,994
Charge for year6,9346,934
At 31 December 2319,92819,928
Net book value
At 31 December 237,1557,155
At 31 December 229,7759,775
4.Debtors: amounts due within one year

2023

2022

££
Other debtors345,016138,531
Prepayments and accrued income1,478623
Total346,494139,154
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables49,32876,971
Taxation and social security60,10728,758
Other creditors62,04930,008
Accrued liabilities and deferred income30,40317,174
Total201,887152,911