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Aetosense Ltd

Registered Number
14904245
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

Aetosense Ltd
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

BOIES, Adam, Professor
HANSON, Molly Jean, Dr

Registered Address

45 Gunning Road
Ely
CB7 4RT

Registered Number

14904245 (England and Wales)
Aetosense Ltd
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Called up share capital not paid1010
Current assets
Debtors9,748-
Cash at bank and on hand66,53820,000
76,28620,000
Creditors amounts falling due within one year3(11,410)(36)
Net current assets (liabilities)64,88619,974
Total assets less current liabilities64,88619,974
Creditors amounts falling due after one year4(45,000)(20,000)
Net assets19,886(26)
Capital and reserves
Called up share capital1910
Profit and loss account19,867(36)
Shareholders' funds19,886(26)
The financial statements were approved and authorised for issue by the Board of Directors on 18 April 2025, and are signed on its behalf by:
HANSON, Molly Jean, Dr
Director
Registered Company No. 14904245
Aetosense Ltd
Notes to the Financial Statements
for the year ended 31 March 2025

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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the 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.
Turnover policy
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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing 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 transition can be measured reliably.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
Government grants or assistance
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
2.Average number of employees

20252024
Average number of employees during the year31
3.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables88936
Taxation and social security10,521-
Total11,41036
4.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts45,00020,000
Total45,00020,000