Eagle Microbiomics Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 15597781

		2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		467
Investments	5		1

			468
CURRENT ASSETS
Debtors	6	49
Cash at bank and in hand		882

		931
Creditors: Amounts Falling Due Within One Year	7	(47,731 )

NET CURRENT ASSETS (LIABILITIES)			(46,800 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(46,332 )

NET LIABILITIES			(46,332 )

CAPITAL AND RESERVES
Called up share capital	8		10
Profit and Loss Account			(46,342 )

SHAREHOLDERS' FUNDS			(46,332)

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Tim James Parsonson

Director

23 December 2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Eagle Microbiomics Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15597781 . The registered office is C/O Wilson Partners, Ketton Suite, The King Centre, Main Road, Oakham, Rutland, LE15 7WD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

3 years Straight line

2.4. Investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.6. Financial Instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and bank balances, are measured at transaction price including transaction costs.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, are recognised at transaction price including transaction costs.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities.

2.7. Taxation

Tax is recognised in profit or loss except that a charge is attributable to an item of income and expense recognised as other comphrehensive income or to an item recognised directly in equity is also recognised in other comphrehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

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Page 3

Eagle Microbiomics Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 27 March 2024	-
Additions	583

As at 31 March 2025	583

Depreciation
As at 27 March 2024	-
Provided during the period	116

As at 31 March 2025	116

Net Book Value
As at 31 March 2025	467

As at 27 March 2024	-

5. Investments

	Listed
	£
Cost or Valuation
As at 27 March 2024	-
Additions	1

As at 31 March 2025	1

Provision
As at 27 March 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	1

As at 27 March 2024	-

Subsidiaries

Details of the company's subsidiaries as at 31 March 2025 are as follows:

Name of undertaking	Registered Office	Class of shares held	Direct holding	Indirect holding
Parbo Ltd	United Kingdom	Ordinary	100.00%	-

The aggregate capital and reserves and the result for the year of the subsidiaries listed above was as follows:

	Capital and Reserves	Profit/(loss)
	£	£
Parbo Ltd	168,015	(10 )

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Eagle Microbiomics Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Debtors

	2025
	£
Due within one year
Amounts owed by subsidiaries	49

7. Creditors: Amounts Falling Due Within One Year

	2025
	£
Trade creditors	394
VAT	347
Director's loan account	46,990

	47,731

8. Share Capital

	2025
	£
Allotted, Called up and fully paid	10

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