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REGISTERED NUMBER: 14496166 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

RESPIOSA LTD

RESPIOSA LTD (REGISTERED NUMBER: 14496166)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


RESPIOSA LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTOR: Dr S R Coughlin





REGISTERED OFFICE: 5 Stonechat Drive
Maghull
Liverpool
L31 1LN





REGISTERED NUMBER: 14496166 (England and Wales)





AUDITORS: Armstrongs Accountancy Ltd
Chartered Accountants and Statutory Auditor
1 & 2 Mercia Village
Torwood Close
Westwood Business Park
Coventry
West Midlands
CV4 8HX

RESPIOSA LTD (REGISTERED NUMBER: 14496166)

BALANCE SHEET
30 NOVEMBER 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Debtors 4 - 400
Cash at bank 51,265 89,173
51,265 89,573
CREDITORS
Amounts falling due within one year 5 36,024 16,976
NET CURRENT ASSETS 15,241 72,597
TOTAL ASSETS LESS CURRENT
LIABILITIES

15,241

72,597

CREDITORS
Amounts falling due after more than one
year

6

91,189

87,823
NET LIABILITIES (75,948 ) (15,226 )

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (75,950 ) (15,228 )
(75,948 ) (15,226 )

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 June 2025 and were signed by:





Dr S R Coughlin - Director


RESPIOSA LTD (REGISTERED NUMBER: 14496166)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1. STATUTORY INFORMATION

Respiosa Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Going concern
The company is currently in the product development phase and depends on grants from multiple providers. The director is confident that the company has adequate support and funds to sustain its product development activities. Therefore the financial statements have been prepared on going concern basis due to the company's ability to continue its operation.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors - 400

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 16,617 -
Amounts owed to group undertakings 564 587
Other creditors 18,843 16,389
36,024 16,976

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other creditors 91,189 87,823

RESPIOSA LTD (REGISTERED NUMBER: 14496166)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Auditors' Report was unqualified.

Muhammed Shabbir FCA, FCCA (Senior Statutory Auditor)
for and on behalf of Armstrongs Accountancy Ltd

8. RELATED PARTY DISCLOSURES

The following amounts were outstanding as a liability due to directors at the year end:

£
Directors loan account 15,094

No interest is charged on directors loan balances.

9. ULTIMATE CONTROLLING PARTY

The controlling party is NLC Ventures Netherlands B.V..

The registered address of the parent is 25 Paasheuvelweg, Amsterdam, Netherlands, 1105 BP.