REGISTERED NUMBER: 05206429 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

VIROLENS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

G J Compton

D G Gwynne

P J Compton

SECRETARY:

P J Compton

REGISTERED OFFICE:

46a High Street

Toddington

United Kingdom

Bedfordshire

LU5 6BY

REGISTERED NUMBER:

05206429 (England and Wales)

ACCOUNTANTS:

Graham Hunt & Co

Chartered Accountants

Unit 15

Hockliffe Business Park

Watling Street

Hockliffe

Bedfordshire

LU7 9NB

FIXED ASSETS

Intangible assets

4

13,034

13,034

Tangible assets

5

129,975

35,680

143,009

48,714

CURRENT ASSETS

Debtors

6

4,180

8,223

Cash at bank

203

140,395

4,383

148,618

CREDITORS

Amounts falling due within one year

7

495,268

390,074

NET CURRENT LIABILITIES

(490,885

)

(241,456

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(347,876

)

(192,742

)

CREDITORS

Amounts falling due after more than one year

8

11,226

23,220

NET LIABILITIES

(359,102

)

(215,962

)

CAPITAL AND RESERVES

Called up share capital

1,611

1,611

Share premium

590,498

590,498

Retained earnings

(951,211

)

(808,071

)

SHAREHOLDERS' FUNDS

(359,102

)

(215,962

)

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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 December 2025 and were signed on its behalf by:

G J Compton - Director

1.	STATUTORY INFORMATION

Virolens 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.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 5 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

and 31 March 2025

13,034

NET BOOK VALUE

At 31 March 2025

13,034

At 31 March 2024

13,034

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

5,564

109,313

114,877

Additions

-

137,620

137,620

At 31 March 2025

5,564

246,933

252,497

DEPRECIATION

At 1 April 2024

5,564

73,633

79,197

Charge for year

-

43,325

43,325

At 31 March 2025

5,564

116,958

122,522

NET BOOK VALUE

At 31 March 2025

-

129,975

129,975

At 31 March 2024

-

35,680

35,680

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed by associates

4,180

-

Other debtors

-

8,223

4,180

8,223

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

13,897

4,135

Trade creditors

22,996

11,686

Taxation and social security

12,302

2,436

Other creditors

446,073

371,817

495,268

390,074

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

-

1,403

Other creditors

11,226

21,817

11,226

23,220

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

11,226

21,817

9.	GOING CONCERN

The Directors consider that the company will remain in business for the foreseeable future. The Directors have not identified any significant material uncertainties that may cast doubt about the ability of the company to continue as a going concern

The following reproduces the text of the report prepared for the directors 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 Directors 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 Virolens Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet 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 Board of Directors of Virolens Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Virolens Limited and state those matters that we have agreed to state to the Board of Directors of Virolens Limited, as a body, 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 Virolens Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Virolens 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 Virolens Limited. You consider that Virolens 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 Virolens 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.

Graham Hunt & Co

Chartered Accountants

Unit 15

Hockliffe Business Park

Watling Street

Hockliffe

Bedfordshire

LU7 9NB

18 December 2025