IRIS Accounts Production v25.3.0.601 06943878 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false Ordinary A 1.00000 Ordinary B 1.00000 364 61540 55405 62016 55769 840 364 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06943878 2024-03-31 06943878 2025-03-31 06943878 2024-04-01 2025-03-31 06943878 2023-06-30 06943878 2023-07-01 2024-03-31 06943878 2024-03-31 06943878 ns15:EnglandWales 2024-04-01 2025-03-31 06943878 ns14:PoundSterling 2024-04-01 2025-03-31 06943878 ns10:Director1 2024-04-01 2025-03-31 06943878 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06943878 ns10:SmallEntities 2024-04-01 2025-03-31 06943878 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06943878 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 06943878 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06943878 ns10:FullAccounts 2024-04-01 2025-03-31 06943878 ns10:OrdinaryShareClass1 2024-04-01 2025-03-31 06943878 ns10:OrdinaryShareClass2 2024-04-01 2025-03-31 06943878 ns10:Director2 42 2024-03-31 06943878 ns10:Director2 42 2024-04-01 2025-03-31 06943878 ns10:Director2 42 2023-07-01 2024-03-31 06943878 ns10:Director2 42 2025-03-31 06943878 ns10:Director2 42 2024-03-31 06943878 ns5:CurrentFinancialInstruments 2025-03-31 06943878 ns5:CurrentFinancialInstruments 2024-03-31 06943878 ns5:ShareCapital 2025-03-31 06943878 ns5:ShareCapital 2024-03-31 06943878 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 06943878 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 06943878 ns10:RegisteredOffice 2024-04-01 2025-03-31 06943878 ns5:PlantMachinery 2024-03-31 06943878 ns5:PlantMachinery 2024-04-01 2025-03-31 06943878 ns5:PlantMachinery 2025-03-31 06943878 ns5:PlantMachinery 2024-03-31 06943878 ns10:OrdinaryShareClass1 2025-03-31 06943878 ns10:OrdinaryShareClass2 2025-03-31 06943878 ns10:Director2 2024-04-01 2025-03-31 06943878 1 ns10:Director1 2024-03-31 06943878 1 ns10:Director1 2023-06-30 06943878 1 ns10:Director1 2024-04-01 2025-03-31 06943878 1 ns10:Director1 2023-07-01 2024-03-31 06943878 1 ns10:Director1 2025-03-31 06943878 1 ns10:Director1 2024-03-31

REGISTERED NUMBER: 06943878 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2025

for

MRTD Somnolence Ltd

MRTD Somnolence Ltd (Registered number: 06943878)

Contents of the Financial Statements

for the Year Ended 31st March 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

MRTD Somnolence Ltd (Registered number: 06943878)

Balance Sheet

31st March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,412 |  | 1,483 |  |

CURRENT ASSETS

Debtors | 5 | 6,265 |  | 11,390 |  |

Cash at bank | 50,545 |  | 27,834 |  |

56,810 |  | 39,224 |  |

CREDITORS

Amounts falling due within one year | 6 | 23,172 |  | 20,821 |  |

NET CURRENT ASSETS | 33,638 |  | 18,403 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 35,050 |  | 19,886 |  |

PROVISIONS FOR LIABILITIES | 268 |  | 282 |  |

NET ASSETS | 34,782 |  | 19,604 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 34,682 |  | 19,504 |  |

SHAREHOLDERS' FUNDS | 34,782 |  | 19,604 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8th October 2025 and were signed on its behalf by:

Dr M I Berry - Director

MRTD Somnolence Ltd (Registered number: 06943878)

Notes to the Financial Statements

for the Year Ended 31st March 2025

1. | COMPANY INFORMATION

| MRTD Somnolence Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 06943878

| Registered office: | The Lexicon

| Mount Street

| Manchester

| M2 5NT

| 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Revenue from the provision of professional services is recognised on delivery of the service.

| Tangible fixed assets

| Tangible Fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment loss.

| Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:

| Fixtures and Fittings - 25% on cost

| Plant and Machinery - 25% on cost

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

MRTD Somnolence Ltd (Registered number: 06943878)

Notes to the Financial Statements - continued

for the Year Ended 31st March 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| At 1st April 2024 | 2,398 |  |

| Additions | 705 |  |

| At 31st March 2025 | 3,103 |  |

| DEPRECIATION

| At 1st April 2024 | 915 |  |

| Charge for year | 776 |  |

| At 31st March 2025 | 1,691 |  |

| NET BOOK VALUE

| At 31st March 2025 | 1,412 |  |

| At 31st March 2024 | 1,483 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 6,265 |  | 11,390 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Tax | 22,332 |  | 20,457 |  |

| Directors' current accounts | 840 |  | 364 |  |

23,172 |  | 20,821 |  |

MRTD Somnolence Ltd (Registered number: 06943878)

Notes to the Financial Statements - continued

for the Year Ended 31st March 2025

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.25 |  | 31.3.24

| value: | £ | £ |

| 60 | Ordinary A | £1 | 60 |  | 60 |  |

| 40 | Ordinary B | £1 | 40 |  | 40 |  |

100 |  | 100 |  |

| The A Shares confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

| The B Shares do not confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

| The A and B Shares rank pari passu in respect of dividend and capital distribution rights.

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the year ended 31st March 2025 and the period ended 31st March 2024:

| 31.3.25 |  | 31.3.24

£ | £ |

| Dr M I Berry and Mrs R A G Berry

| Balance outstanding at start of year | (364 | ) | - |  |

| Amounts advanced | 61,540 |  | 55,405 |  |

| Amounts repaid | (62,016 | ) | (55,769 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (840 | ) | (364 | ) |

| The loan is repayable on demand and no interest was charged during the year.

9. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Dr Berry by virtue of holding 100% of the voting share capital..

10. | CHANGE IN YEAR END DATE

| The company has changed its accounting year-end date from June 30th to March 31st. This change is effective for the financial year ending March 31, 2024. The decision to change the year-end date was made to better align with the company’s tax reporting cycles.

| As a result of this change, the financial statements for the period ending March 31, 2024, will include results for the nine-month period from July 1, 2023, to March 31, 2024. Comparative figures for the prior year will be presented for the twelve months ended June 30, 2023. This transition will not affect the company’s overall financial position but will result in a shift in reporting periods.