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REGISTERED NUMBER: 06582680 (England and Wales)








FITZBIONICS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025






FITZBIONICS LIMITED (REGISTERED NUMBER: 06582680)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 March 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

FITZBIONICS LIMITED

COMPANY INFORMATION
for the year ended 31 March 2025







DIRECTOR: Professor M N Fitzpatrick





REGISTERED OFFICE: Halfway Lane
Eashing
Godalming
Surrey
GU7 2QQ





REGISTERED NUMBER: 06582680 (England and Wales)





ACCOUNTANTS: Bessler Hendrie LLP
Chartered Accountants
Ashbourne House
The Guildway
Old Portsmouth Road
Guildford
Surrey
GU3 1LR

FITZBIONICS LIMITED (REGISTERED NUMBER: 06582680)

BALANCE SHEET
31 March 2025

2025 2024
Notes £ £
FIXED ASSETS
Intangible assets 4 151,809 165,916
Tangible assets 5 48,465 2,848
200,274 168,764

CURRENT ASSETS
Debtors 6 2,933 13,600
Cash at bank 2,237 3,596
5,170 17,196
CREDITORS
Amounts falling due within one year 7 (226,415 ) (140,529 )
NET CURRENT LIABILITIES (221,245 ) (123,333 )
TOTAL ASSETS LESS CURRENT LIABILITIES (20,971 ) 45,431

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (20,972 ) 45,430
(20,971 ) 45,431

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

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

The director acknowledges his 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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 July 2025 and were signed by:



Professor M N Fitzpatrick - Director


FITZBIONICS LIMITED (REGISTERED NUMBER: 06582680)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2025


1. STATUTORY INFORMATION

Fitzbionics Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

The Financial Statements have been prepared on a going concern basis. The director considers that the going concern basis is appropriate as he has agreed that he will continue to provide financial support to enable the company to meet its liabilities as they fall due.

Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services in the ordinary nature of the business and is shown net of Value Added Tax.

Tangible fixed assets
Tangible assets are stated at cost less accumulated depreciation. Cost includes the original purchase price, costs directly attributable to bringing the asset to its working condition for its intended use. Depreciation is provided at the following annual rates on order to write off each asset over its estimated useful life.

Plant and machinery ect - 33% on cost, 20% on cost and over the period of lease

On disposal the difference between the net proceeds and carrying amount of the item sold is recognised in the profit and loss account, and included in administrative expenses.

Intangible Fixed Assets - Patents
Intangible fixed assets represent Patent costs in relation to surgical implants. They are initially recorded at cost and are written off over their estimated useful life of 10 years starting from the approval date of the Patent.

Financial instruments
Financial instruments are classified as basic or non-basic following the conditions on FRS 102 Section 11. Basic financial instruments are initially measured at transaction price (including transaction cost) and subsequently recognised at amortised cost using the effective interest method. The company does not have any non-basic financial instruments.

Taxation
Current tax is the amount of corporation tax payable in respect of the taxable profit for the year or prior years. Tax is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the year end.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred at the balance sheet date. Timing differences are differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured at the average tax rates that are expected to apply in the periods in which timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantially enacted by the balance sheet date. Deferred tax is measured on a non-discounted basis.

FITZBIONICS LIMITED (REGISTERED NUMBER: 06582680)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2025


2. ACCOUNTING POLICIES - continued

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


Leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the 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 6 (2024 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£
COST
At 1 April 2024 326,070
Additions 10,212
At 31 March 2025 336,282
AMORTISATION
At 1 April 2024 160,154
Charge for year 24,319
At 31 March 2025 184,473
NET BOOK VALUE
At 31 March 2025 151,809
At 31 March 2024 165,916

FITZBIONICS LIMITED (REGISTERED NUMBER: 06582680)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2025


5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 April 2024 203,431
Additions 48,421
At 31 March 2025 251,852
DEPRECIATION
At 1 April 2024 200,583
Charge for year 2,804
At 31 March 2025 203,387
NET BOOK VALUE
At 31 March 2025 48,465
At 31 March 2024 2,848

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Other debtors 2,933 13,600

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade creditors 25,050 20,898
Taxation and social security 7,275 8,881
Other creditors 194,090 110,750
226,415 140,529

8. FINANCIAL COMMITMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2025 2024
£ £
Within one year 17,622 32,000
Between one and five years - 17,622
17,622 49,622

9. RELATED PARTY DISCLOSURES

At 31 March 2025, included within other creditors is a balance of £178,668 (2024: £95,239) owed to a related party under common control. The loan is interest free and repayable on demand.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
FITZBIONICS LIMITED


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Fitzbionics Limited for the year ended 31 March 2025 which comprise the Profit and loss account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Fitzbionics Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Fitzbionics Limited and state those matters that we have agreed to state to the director of Fitzbionics Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fitzbionics Limited and its director for our work or for this report.

It is your duty to ensure that Fitzbionics Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Fitzbionics Limited. You consider that Fitzbionics Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Fitzbionics Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

This report should not be regarded as suitable to be used or relied on by any other party wishing to acquire any rights against Bessler Hendrie LLP for any purpose or in any context. Any party, other than the Directors, who obtain access to this report or a copy and chooses to rely on this report (or any part of it) will do so at its own risk.






Bessler Hendrie LLP
Chartered Accountants
Ashbourne House
The Guildway
Old Portsmouth Road
Guildford
Surrey
GU3 1LR


29 July 2025