2023-12-012024-11-302024-11-30false09324475BEYONDLABORATORY LTD.2025-08-11falseiso4217:GBPxbrli:pure093244752023-11-30093244752024-11-30093244752023-12-012024-11-30093244752022-11-30093244752023-11-30093244752022-12-012023-11-3009324475bus:SmallEntities2023-12-012024-11-3009324475bus:AuditExempt-NoAccountantsReport2023-12-012024-11-3009324475bus:AbridgedAccounts2023-12-012024-11-3009324475bus:PrivateLimitedCompanyLtd2023-12-012024-11-3009324475core:WithinOneYear2024-11-3009324475core:AfterOneYear2024-11-3009324475core:WithinOneYear2023-11-3009324475core:AfterOneYear2023-11-3009324475core:ShareCapital2024-11-3009324475core:SharePremium2024-11-3009324475core:RevaluationReserve2024-11-3009324475core:OtherReservesSubtotal2024-11-3009324475core:RetainedEarningsAccumulatedLosses2024-11-3009324475core:ShareCapital2023-11-3009324475core:SharePremium2023-11-3009324475core:RevaluationReserve2023-11-3009324475core:OtherReservesSubtotal2023-11-3009324475core:RetainedEarningsAccumulatedLosses2023-11-3009324475core:LandBuildings2024-11-3009324475core:PlantMachinery2024-11-3009324475core:Vehicles2024-11-3009324475core:FurnitureFittings2024-11-3009324475core:OfficeEquipment2024-11-3009324475core:NetGoodwill2024-11-3009324475core:IntangibleAssetsOtherThanGoodwill2024-11-3009324475core:ListedExchangeTraded2024-11-3009324475core:UnlistedNon-exchangeTraded2024-11-3009324475core:LandBuildings2023-11-3009324475core:PlantMachinery2023-11-3009324475core:Vehicles2023-11-3009324475core:FurnitureFittings2023-11-3009324475core:OfficeEquipment2023-11-3009324475core:NetGoodwill2023-11-3009324475core:IntangibleAssetsOtherThanGoodwill2023-11-3009324475core:ListedExchangeTraded2023-11-3009324475core:UnlistedNon-exchangeTraded2023-11-3009324475core:LandBuildings2023-12-012024-11-3009324475core:PlantMachinery2023-12-012024-11-3009324475core:Vehicles2023-12-012024-11-3009324475core:FurnitureFittings2023-12-012024-11-3009324475core:OfficeEquipment2023-12-012024-11-3009324475core:NetGoodwill2023-12-012024-11-3009324475core:IntangibleAssetsOtherThanGoodwill2023-12-012024-11-3009324475core:ListedExchangeTraded2023-12-012024-11-3009324475core:UnlistedNon-exchangeTraded2023-12-012024-11-3009324475core:MoreThanFiveYears2023-12-012024-11-3009324475core:Non-currentFinancialInstruments2024-11-3009324475core:Non-currentFinancialInstruments2023-11-3009324475dpl:CostSales2023-12-012024-11-3009324475dpl:DistributionCosts2023-12-012024-11-3009324475core:LandBuildings2023-12-012024-11-3009324475core:PlantMachinery2023-12-012024-11-3009324475core:Vehicles2023-12-012024-11-3009324475core:FurnitureFittings2023-12-012024-11-3009324475core:OfficeEquipment2023-12-012024-11-3009324475dpl:AdministrativeExpenses2023-12-012024-11-3009324475core:NetGoodwill2023-12-012024-11-3009324475core:IntangibleAssetsOtherThanGoodwill2023-12-012024-11-3009324475dpl:GroupUndertakings2023-12-012024-11-3009324475dpl:ParticipatingInterests2023-12-012024-11-3009324475dpl:GroupUndertakingscore:ListedExchangeTraded2023-12-012024-11-3009324475core:ListedExchangeTraded2023-12-012024-11-3009324475dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-12-012024-11-3009324475core:UnlistedNon-exchangeTraded2023-12-012024-11-3009324475dpl:CostSales2022-12-012023-11-3009324475dpl:DistributionCosts2022-12-012023-11-3009324475core:LandBuildings2022-12-012023-11-3009324475core:PlantMachinery2022-12-012023-11-3009324475core:Vehicles2022-12-012023-11-3009324475core:FurnitureFittings2022-12-012023-11-3009324475core:OfficeEquipment2022-12-012023-11-3009324475dpl:AdministrativeExpenses2022-12-012023-11-3009324475core:NetGoodwill2022-12-012023-11-3009324475core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3009324475dpl:GroupUndertakings2022-12-012023-11-3009324475dpl:ParticipatingInterests2022-12-012023-11-3009324475dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-3009324475core:ListedExchangeTraded2022-12-012023-11-3009324475dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-3009324475core:UnlistedNon-exchangeTraded2022-12-012023-11-3009324475core:NetGoodwill2024-11-3009324475core:IntangibleAssetsOtherThanGoodwill2024-11-3009324475core:LandBuildings2024-11-3009324475core:PlantMachinery2024-11-3009324475core:Vehicles2024-11-3009324475core:FurnitureFittings2024-11-3009324475core:OfficeEquipment2024-11-3009324475core:AfterOneYear2024-11-3009324475core:WithinOneYear2024-11-3009324475core:ListedExchangeTraded2024-11-3009324475core:UnlistedNon-exchangeTraded2024-11-3009324475core:ShareCapital2024-11-3009324475core:SharePremium2024-11-3009324475core:RevaluationReserve2024-11-3009324475core:OtherReservesSubtotal2024-11-3009324475core:RetainedEarningsAccumulatedLosses2024-11-3009324475core:NetGoodwill2023-11-3009324475core:IntangibleAssetsOtherThanGoodwill2023-11-3009324475core:LandBuildings2023-11-3009324475core:PlantMachinery2023-11-3009324475core:Vehicles2023-11-3009324475core:FurnitureFittings2023-11-3009324475core:OfficeEquipment2023-11-3009324475core:AfterOneYear2023-11-3009324475core:WithinOneYear2023-11-3009324475core:ListedExchangeTraded2023-11-3009324475core:UnlistedNon-exchangeTraded2023-11-3009324475core:ShareCapital2023-11-3009324475core:SharePremium2023-11-3009324475core:RevaluationReserve2023-11-3009324475core:OtherReservesSubtotal2023-11-3009324475core:RetainedEarningsAccumulatedLosses2023-11-3009324475core:NetGoodwill2022-11-3009324475core:IntangibleAssetsOtherThanGoodwill2022-11-3009324475core:LandBuildings2022-11-3009324475core:PlantMachinery2022-11-3009324475core:Vehicles2022-11-3009324475core:FurnitureFittings2022-11-3009324475core:OfficeEquipment2022-11-3009324475core:AfterOneYear2022-11-3009324475core:WithinOneYear2022-11-3009324475core:ListedExchangeTraded2022-11-3009324475core:UnlistedNon-exchangeTraded2022-11-3009324475core:ShareCapital2022-11-3009324475core:SharePremium2022-11-3009324475core:RevaluationReserve2022-11-3009324475core:OtherReservesSubtotal2022-11-3009324475core:RetainedEarningsAccumulatedLosses2022-11-3009324475core:AfterOneYear2023-12-012024-11-3009324475core:WithinOneYear2023-12-012024-11-3009324475core:Non-currentFinancialInstrumentscore:CostValuation2023-12-012024-11-3009324475core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-012024-11-3009324475core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-012024-11-3009324475core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-012024-11-3009324475core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-012024-11-3009324475core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-012024-11-3009324475core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3009324475core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3009324475core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3009324475core:Non-currentFinancialInstrumentscore:CostValuation2024-11-3009324475core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-11-3009324475core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-11-3009324475core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-11-3009324475core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-11-3009324475core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-11-3009324475core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-11-3009324475core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-11-3009324475core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-11-3009324475core:Non-currentFinancialInstrumentscore:CostValuation2023-11-3009324475core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-3009324475core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-3009324475core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-3009324475core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-3009324475core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-3009324475core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-3009324475core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-3009324475core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-3009324475bus:Director12023-12-012024-11-3009324475bus:Director22023-12-012024-11-3009324475bus:Director32023-12-012024-11-3009324475bus:Director42023-12-012024-11-30

BEYONDLABORATORY LTD.

Registered Number
09324475
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

BEYONDLABORATORY LTD.
Company Information
for the year from 1 December 2023 to 30 November 2024

Directors

FU, Rong, Dr
SHI, Feng, Dr
YANG, Bingmei, Dr
ZHOU, Lu, Dr

Registered Address

Stafford Enterprise Park
Weston Road
Stafford
ST18 0BF

Registered Number

09324475 (England and Wales)
BEYONDLABORATORY LTD.
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets41,147-
1,147-
Current assets
Debtors39,03028,012
Current asset investments50,00050,000
Cash at bank and on hand27,12147,344
116,151125,356
Creditors amounts falling due within one year(91,589)(83,119)
Net current assets (liabilities)24,56242,237
Total assets less current liabilities25,70942,237
Creditors amounts falling due after one year(4,187)(4,187)
Net assets21,52238,050
Capital and reserves
Called up share capital133133
Share premium290,417290,417
Profit and loss account(269,028)(252,500)
Shareholders' funds21,52238,050
The financial statements were approved and authorised for issue by the Board of Directors on 11 August 2025, and are signed on its behalf by:
ZHOU, Lu, Dr
Director
Registered Company No. 09324475
BEYONDLABORATORY LTD.
Notes to the Financial Statements
for the year ended 30 November 2024

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.
Going concern
These financial statements have been prepared in accordance with the provisions of section 1A ''Small Entities'' of FRS 102 '' The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. The company's financial statements have been prepared on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future on the grounds that the Director will continue to financially support the company until such time has the business achieves financial viability. The company financial statements do not reflect any adjustments that would be required if they were to be prepared on a basis other than the going concern basis.
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
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
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.
Intangible assets
Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably. Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows: Web design costs - 20% straight line If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Research and development
Research expenditure is written off in the period in which it is incurred. Development expenditure incurred is capitalised as an intangible asset only when all of the following criteria are met: > It is technically feasible to complete the intangible asset so that it will be available for use or sale; > There is the intention to complete the intangible asset and use or sell it; > There is the ability to use or sell the intangible asset; > The use or sale of the intangible asset will generate probable future economic benefits; > There are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and > The expenditure attributable to the intangible asset during its development can be measured reliably. Expenditure that does not meet the above criteria is expensed as incurred.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Office Equipment3
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year66
3.Intangible assets

Total

£
Cost or valuation
At 01 December 235,125
At 30 November 245,125
Amortisation and impairment
At 01 December 235,125
At 30 November 245,125
Net book value
At 30 November 24-
At 30 November 23-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 December 2311,537
Additions1,180
At 30 November 2412,717
Depreciation and impairment
At 01 December 2311,537
Charge for year33
At 30 November 2411,570
Net book value
At 30 November 241,147
At 30 November 23-
5.Directors advances, credits and guarantees
During the year, the directors provided the company with interest free loans, as at 30 November 2024, the amount due to the directors was £85,586 (30 November 2023: £77,738). The loans are considered repayable on demand.
6.Related party transactions
As at 30 November 2024, the company was owed £39,030.40 from Breathe Beyond International Limited for payroll costs recharged in respect of employees on the company’s payroll but working for BBIL. The company also owed £590 to CBEES Network Ltd. All entities are related parties, and no formal repayment terms have been agreed.