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Registered number: 09998528
Nanoptima Limited
Unaudited Financial Statements
For The Year Ended 29 February 2024
Integral Bio Partner LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09998528
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 41,146 18,125
41,146 18,125
CURRENT ASSETS
Debtors 5 107,144 76,673
Cash at bank and in hand 413,912 655,146
521,056 731,819
Creditors: Amounts Falling Due Within One Year 6 (340,203 ) (69,511 )
NET CURRENT ASSETS (LIABILITIES) 180,853 662,308
TOTAL ASSETS LESS CURRENT LIABILITIES 221,999 680,433
NET ASSETS 221,999 680,433
CAPITAL AND RESERVES
Called up share capital 7 143 141
Share premium account 1,704,839 1,611,514
Other reserves 18,200 -
Profit and Loss Account (1,501,183 ) (931,222 )
SHAREHOLDERS' FUNDS 221,999 680,433
Page 1
Page 2
For the year ending 29 February 2024 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
Edward Wakeman
Director
15/11/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Nanoptima Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09998528 . The registered office is Suite 21G3 Alderley Park, Nether Alderley, Macclesfield, Cheshire, SK10 4TG.
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. 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 3 Years Straight Line
Fixtures & Fittings 5 years straight line
Computer Equipment 3 Years Straight Line
2.3. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
Grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 5)
6 5
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2023 19,253 571 6,645 26,469
Additions 34,130 - 3,781 37,911
As at 29 February 2024 53,383 571 10,426 64,380
Depreciation
As at 1 March 2023 4,214 122 4,008 8,344
Provided during the period 12,508 114 2,268 14,890
As at 29 February 2024 16,722 236 6,276 23,234
Net Book Value
As at 29 February 2024 36,661 335 4,150 41,146
As at 1 March 2023 15,039 449 2,637 18,125
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 74,957 9,803
Other debtors 75 37,106
VAT 32,112 29,763
Other taxes and social security - 1
107,144 76,673
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 11,806 43,207
Net wages 1,400 7,318
Other creditors 299,997 -
Accruals and deferred income 27,000 18,986
340,203 69,511
7. Share Capital
2024 2023
Allotted, called up and fully paid £ £
1,424,997 Ordinary Shares of £ 0.0001 each 143 141
Page 4