Dyodelta Biosciences Limited 30/06/2025 iXBRL

Company registration number: 04019402

Dyodelta Biosciences Limited

Unaudited filleted abridged financial statements

30 June 2025

Dyodelta Biosciences Limited

Contents

Abridged statement of financial position

Statement of changes in equity

Notes to the financial statements

Dyodelta Biosciences Limited

Abridged statement of financial position

30 June 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	1,432		2,155
		_______		_______
			1,432		2,155

Current assets
Debtors		8,725		27,027
Cash at bank and in hand		180,114		240,119
		_______		_______
		188,839		267,146
Creditors: amounts falling due
within one year		( 73,578)		( 129,385)
		_______		_______
Net current assets			115,261		137,761
			_______		_______
Total assets less current liabilities			116,693		139,916

			_______		_______
Net assets			116,693		139,916
			_______		_______

Capital and reserves
Called up share capital			5,000		5,000
Profit and loss account			111,693		134,916
			_______		_______
Shareholders funds			116,693		139,916
			_______		_______

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.

The members have agreed to the preparation of abridged accounts

These financial statements were approved by the board of directors and authorised for issue on 19 September 2025 , and are signed on behalf of the board by:

C.L. Dimitriou

Director

Company registration number: 04019402

Dyodelta Biosciences Limited

Statement of changes in equity

Year ended 30 June 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 July 2023	5,000	100,719	105,719

(Loss)/profit for the year		34,197	34,197
	_______	_______	_______
Total comprehensive income for the year	-	34,197	34,197

	_______	_______	_______
At 30 June 2024 and 1 July 2024	5,000	134,916	139,916

(Loss)/profit for the year		( 23,223)	( 23,223)
	_______	_______	_______
Total comprehensive income for the year	-	( 23,223)	( 23,223)

	_______	_______	_______
At 30 June 2025	5,000	111,693	116,693
	_______	_______	_______

Dyodelta Biosciences Limited

Notes to the financial statements

Year ended 30 June 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 78-79 Pall Mall, London, SW1Y 5ES.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

Taxation

The taxation expense represents the aggregate amount of current tax recognised in the reporting period. 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.

Tangible assets

Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	25 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets


		£
	Cost
	At 1 July 2024 and 30 June 2025	2,891
		_______
	Depreciation
	At 1 July 2024	736
	Charge for the year	723
		_______
	At 30 June 2025	1,459
		_______
	Carrying amount
	At 30 June 2025	1,432
		_______
	At 30 June 2024	2,155
		_______

6. Controlling party

The company is controlled by the directors.