2024-06-012025-05-312025-05-31false13190182SILEXTA BIO LTD2025-06-09falseiso4217:GBPxbrli:pure131901822024-06-01131901822025-05-31131901822024-06-012025-05-31131901822023-06-01131901822024-05-31131901822023-06-012024-05-3113190182bus:SmallEntities2024-06-012025-05-3113190182bus:AuditExempt-NoAccountantsReport2024-06-012025-05-3113190182bus:FullAccounts2024-06-012025-05-3113190182bus:PrivateLimitedCompanyLtd2024-06-012025-05-3113190182core:WithinOneYear2025-05-3113190182core:AfterOneYear2025-05-3113190182core:WithinOneYear2024-05-3113190182core:AfterOneYear2024-05-3113190182core:ShareCapital2025-05-3113190182core:SharePremium2025-05-3113190182core:RevaluationReserve2025-05-3113190182core:OtherReservesSubtotal2025-05-3113190182core:RetainedEarningsAccumulatedLosses2025-05-3113190182core:ShareCapital2024-05-3113190182core:SharePremium2024-05-3113190182core:RevaluationReserve2024-05-3113190182core:OtherReservesSubtotal2024-05-3113190182core:RetainedEarningsAccumulatedLosses2024-05-3113190182core:LandBuildings2025-05-3113190182core:PlantMachinery2025-05-3113190182core:Vehicles2025-05-3113190182core:FurnitureFittings2025-05-3113190182core:OfficeEquipment2025-05-3113190182core:NetGoodwill2025-05-3113190182core:IntangibleAssetsOtherThanGoodwill2025-05-3113190182core:ListedExchangeTraded2025-05-3113190182core:UnlistedNon-exchangeTraded2025-05-3113190182core:LandBuildings2024-05-3113190182core:PlantMachinery2024-05-3113190182core:Vehicles2024-05-3113190182core:FurnitureFittings2024-05-3113190182core:OfficeEquipment2024-05-3113190182core:NetGoodwill2024-05-3113190182core:IntangibleAssetsOtherThanGoodwill2024-05-3113190182core:ListedExchangeTraded2024-05-3113190182core:UnlistedNon-exchangeTraded2024-05-3113190182core:LandBuildings2024-06-012025-05-3113190182core:PlantMachinery2024-06-012025-05-3113190182core:Vehicles2024-06-012025-05-3113190182core:FurnitureFittings2024-06-012025-05-3113190182core:OfficeEquipment2024-06-012025-05-3113190182core:NetGoodwill2024-06-012025-05-3113190182core:IntangibleAssetsOtherThanGoodwill2024-06-012025-05-3113190182core:ListedExchangeTraded2024-06-012025-05-3113190182core:UnlistedNon-exchangeTraded2024-06-012025-05-3113190182core:MoreThanFiveYears2024-06-012025-05-3113190182core:Non-currentFinancialInstruments2025-05-3113190182core:Non-currentFinancialInstruments2024-05-3113190182dpl:CostSales2024-06-012025-05-3113190182dpl:DistributionCosts2024-06-012025-05-3113190182core:LandBuildings2024-06-012025-05-3113190182core:PlantMachinery2024-06-012025-05-3113190182core:Vehicles2024-06-012025-05-3113190182core:FurnitureFittings2024-06-012025-05-3113190182core:OfficeEquipment2024-06-012025-05-3113190182dpl:AdministrativeExpenses2024-06-012025-05-3113190182core:NetGoodwill2024-06-012025-05-3113190182core:IntangibleAssetsOtherThanGoodwill2024-06-012025-05-3113190182dpl:GroupUndertakings2024-06-012025-05-3113190182dpl:ParticipatingInterests2024-06-012025-05-3113190182dpl:GroupUndertakingscore:ListedExchangeTraded2024-06-012025-05-3113190182core:ListedExchangeTraded2024-06-012025-05-3113190182dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-06-012025-05-3113190182core:UnlistedNon-exchangeTraded2024-06-012025-05-3113190182dpl:CostSales2023-06-012024-05-3113190182dpl:DistributionCosts2023-06-012024-05-3113190182core:LandBuildings2023-06-012024-05-3113190182core:PlantMachinery2023-06-012024-05-3113190182core:Vehicles2023-06-012024-05-3113190182core:FurnitureFittings2023-06-012024-05-3113190182core:OfficeEquipment2023-06-012024-05-3113190182dpl:AdministrativeExpenses2023-06-012024-05-3113190182core:NetGoodwill2023-06-012024-05-3113190182core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3113190182dpl:GroupUndertakings2023-06-012024-05-3113190182dpl:ParticipatingInterests2023-06-012024-05-3113190182dpl:GroupUndertakingscore:ListedExchangeTraded2023-06-012024-05-3113190182core:ListedExchangeTraded2023-06-012024-05-3113190182dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-06-012024-05-3113190182core:UnlistedNon-exchangeTraded2023-06-012024-05-3113190182core:NetGoodwill2025-05-3113190182core:IntangibleAssetsOtherThanGoodwill2025-05-3113190182core:LandBuildings2025-05-3113190182core:PlantMachinery2025-05-3113190182core:Vehicles2025-05-3113190182core:FurnitureFittings2025-05-3113190182core:OfficeEquipment2025-05-3113190182core:AfterOneYear2025-05-3113190182core:WithinOneYear2025-05-3113190182core:ListedExchangeTraded2025-05-3113190182core:UnlistedNon-exchangeTraded2025-05-3113190182core:ShareCapital2025-05-3113190182core:SharePremium2025-05-3113190182core:RevaluationReserve2025-05-3113190182core:OtherReservesSubtotal2025-05-3113190182core:RetainedEarningsAccumulatedLosses2025-05-3113190182core:NetGoodwill2024-05-3113190182core:IntangibleAssetsOtherThanGoodwill2024-05-3113190182core:LandBuildings2024-05-3113190182core:PlantMachinery2024-05-3113190182core:Vehicles2024-05-3113190182core:FurnitureFittings2024-05-3113190182core:OfficeEquipment2024-05-3113190182core:AfterOneYear2024-05-3113190182core:WithinOneYear2024-05-3113190182core:ListedExchangeTraded2024-05-3113190182core:UnlistedNon-exchangeTraded2024-05-3113190182core:ShareCapital2024-05-3113190182core:SharePremium2024-05-3113190182core:RevaluationReserve2024-05-3113190182core:OtherReservesSubtotal2024-05-3113190182core:RetainedEarningsAccumulatedLosses2024-05-3113190182core:NetGoodwill2023-06-0113190182core:IntangibleAssetsOtherThanGoodwill2023-06-0113190182core:LandBuildings2023-06-0113190182core:PlantMachinery2023-06-0113190182core:Vehicles2023-06-0113190182core:FurnitureFittings2023-06-0113190182core:OfficeEquipment2023-06-0113190182core:AfterOneYear2023-06-0113190182core:WithinOneYear2023-06-0113190182core:ListedExchangeTraded2023-06-0113190182core:UnlistedNon-exchangeTraded2023-06-0113190182core:ShareCapital2023-06-0113190182core:SharePremium2023-06-0113190182core:RevaluationReserve2023-06-0113190182core:OtherReservesSubtotal2023-06-0113190182core:RetainedEarningsAccumulatedLosses2023-06-0113190182core:AfterOneYear2024-06-012025-05-3113190182core:WithinOneYear2024-06-012025-05-3113190182core:Non-currentFinancialInstrumentscore:CostValuation2024-06-012025-05-3113190182core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-06-012025-05-3113190182core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-06-012025-05-3113190182core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-06-012025-05-3113190182core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-06-012025-05-3113190182core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-06-012025-05-3113190182core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-06-012025-05-3113190182core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-06-012025-05-3113190182core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-06-012025-05-3113190182core:Non-currentFinancialInstrumentscore:CostValuation2025-05-3113190182core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2025-05-3113190182core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2025-05-3113190182core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2025-05-3113190182core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2025-05-3113190182core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2025-05-3113190182core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2025-05-3113190182core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2025-05-3113190182core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2025-05-3113190182core:Non-currentFinancialInstrumentscore:CostValuation2024-05-3113190182core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-05-3113190182core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-05-3113190182core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-05-3113190182core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-05-3113190182core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-05-3113190182core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-05-3113190182core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-05-3113190182core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-05-3113190182bus:Director12024-06-012025-05-31

SILEXTA BIO LTD

Registered Number
13190182
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

SILEXTA BIO LTD
Company Information
for the year from 1 June 2024 to 31 May 2025

Director

Sohail Chohan

Registered Address

Trafford House Chester Road
Stretford
Manchester
M32 0RS

Registered Number

13190182 (England and Wales)
SILEXTA BIO LTD
Balance Sheet as at
31 May 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Intangible assets355,549-
Tangible assets41,8822,296
57,4312,296
Current assets
Stocks529,61820,000
Debtors696,161262,674
Cash at bank and on hand47,38115,382
173,160298,056
Creditors amounts falling due within one year7(99,187)(104,066)
Net current assets (liabilities)73,973193,990
Total assets less current liabilities131,404196,286
Net assets131,404196,286
Capital and reserves
Called up share capital100100
Profit and loss account131,304196,186
Shareholders' funds131,404196,286
The financial statements were approved and authorised for issue by the Director on 9 June 2025, and are signed on its behalf by:
Sohail Chohan
Director
Registered Company No. 13190182
SILEXTA BIO LTD
Notes to the Financial Statements
for the year ended 31 May 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
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).
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/or from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment25
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20252024
Average number of employees during the year52
3.Intangible assets

Other

Total

££
Cost or valuation
Additions55,54955,549
At 31 May 2555,54955,549
Net book value
At 31 May 2555,54955,549
At 31 May 24--
4.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 June 243,8503,850
At 31 May 253,8503,850
Depreciation and impairment
At 01 June 241,5541,554
Charge for year414414
At 31 May 251,9681,968
Net book value
At 31 May 251,8821,882
At 31 May 242,2962,296
5.Stocks

2025

2024

££
Work in progress29,61820,000
Total29,61820,000
6.Debtors: amounts due within one year

2025

2024

££
Other debtors96,161206,498
Prepayments and accrued income-56,176
Total96,161262,674
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors: amounts due within one year

2025

2024

££
Taxation and social security57,66064,938
Other creditors30,05731,407
Accrued liabilities and deferred income11,4707,721
Total99,187104,066
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.