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Registered Number: 15261361
England and Wales
OPENPATHO LTD
Unaudited Financial Statements
Period of accounts Start date: 06 November 2023 End date: 30 November 2024

openpatho Ltd Contents Page For the Period 06 November 2023 to 30 November 2024
Company information | 1
Balance sheet | 2
Notes to the financial statements | 3

openpatho Ltd Company Information For the Period 06 November 2023 to 30 November 2024
Directors | Moganaden Moorghen Benjamin Pashley
Registered Number | 15261361
Registered Office | Unit 10 Clayfield Mews Newcomen Road Tunbridge Wells Kent TN4 9PA
Accountants | OMB Tax Limited Unit 10, Clayfield Mews Newcomen Road Tunbridge Wells TN4 9PA
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Registered Number: 15261361 openpatho Ltd Balance Sheet As at 30 November 2024
| Notes | 2024 £
--- | --- | ---
Fixed assets |  |
Intangible fixed assets | 3 | 22,357
Tangible fixed assets | 4 | 32,240
|  | 54,597
Current assets |  |
Debtors | 5 | 456
Cash at bank and in hand |  | 2,706
|  | 3,162
Creditors: amount falling due within one year | 6 | (78,133)
Net current assets |  | (74,971)
Total assets less current liabilities |  | (20,374)
Net assets |  | (20,374)
Capital and reserves |  |
Called up share capital | 7 | 100
Profit and loss account |  | (20,474)
Shareholders' funds |  | (20,374)
For the period ended 30 November 2024 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 accounts for the period in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 profit and loss account has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 06 November 2025 and were signed on its behalf by:
------------------------------- Benjamin Pashley Director
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openpatho Ltd Notes to the Financial Statements For the Period 06 November 2023 to 30 November 2024
General Information openpatho Ltd is a private company, limited by shares, registered in England and Wales, under 15261361, at Unit 10 Clayfield Mews, Newcomen Road, Tunbridge Wells, Kent, TN4 9PA. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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) as well as the Companies Acts. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The Company's liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Development expenditures Research and development expenditure is charged to the profit and loss account in the period in which it is incurred. However, where the directors are satisfied as to the technical, commercial and financial viability of individual projects, development expenditure is deferred and amortised over years during which the company is expected to benefit. Computer software development costs The Company has undertaken the development of an app and website during the year. The costs of these computer softwares have been capitalised as a detailed program design has been established, and has been amortised over the estimated expected useful economic life of the development of 5 years. Trademarks Trademarks are stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the Trademark of 5 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
2. | Average number of employees Average number of employees during the period was 2.
3. | Intangible fixed assets
Cost | Other intangible assets |  | Total
| £ |  | £
At 06 November 2023 | - |  | -
Additions | 27,947 |  | 27,947
Disposals | - |  | -
At 30 November 2024 | 27,947 |  | 27,947
Amortisation
At 06 November 2023 | - |  | -
Charge for period | 5,590 |  | 5,590
On disposals | - |  | -
At 30 November 2024 | 5,590 |  | 5,590
Net book values
At 30 November 2024 | 22,357 |  | 22,357
At 05 November 2023 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Plant and machinery etc |  | Total
| £ |  | £
At 06 November 2023 | - |  | -
Additions | 40,300 |  | 40,300
Disposals | - |  | -
At 30 November 2024 | 40,300 |  | 40,300
Depreciation
At 06 November 2023 | - |  | -
Charge for period | 8,060 |  | 8,060
On disposals | - |  | -
At 30 November 2024 | 8,060 |  | 8,060
Net book values
Closing balance as at 30 November 2024 | 32,240 |  | 32,240
Opening balance as at 06 November 2023 | - |  | -
5. | Debtors: amounts falling due within one year
| 2024 £
--- | ---
Other Debtors | 456
| 456
6. | Creditors: amount falling due within one year
| 2024 £
--- | ---
Inviva Ltd | 16,309
Other Creditors | 61,824
| 78,133
7. | Share Capital
Allotted, called up and fully paid | 2024 £
--- | ---
100 Class A shares of £1.00 each | 100
| 100
3