Company registration number SC827892 (Scotland)
MOLECULE CONSULTING LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
MOLECULE CONSULTING LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
MOLECULE CONSULTING LTD
BALANCE SHEET
AS AT 30 NOVEMBER 2025
30 November 2025
- 1 -
2025
Notes
£
£
Current assets
Debtors
4
750
Cash at bank and in hand
21,912
22,662
Creditors: amounts falling due within one year
5
(22,525)
Net current assets
137
Capital and reserves
Called up share capital
6
100
Profit and loss reserves
37
Total equity
137

For the financial period ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 4 March 2026
A Kadir
Director
Company registration number SC827892 (Scotland)
MOLECULE CONSULTING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2025
- 2 -
1
Accounting policies
Company information

Molecule Consulting Ltd is a private company limited by shares incorporated in Scotland. The registered office is 10th Floor, 133 Finnieston Street, Glasgow, G3 8HB.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

These financial statements for the period ended 30 November 2025 are the first financial statements of Molecule Consulting Ltd prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 was . The reported financial position and financial performance for the previous period are not affected by the transition to FRS 102.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

MOLECULE CONSULTING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
1
4
Debtors
2025
Amounts falling due within one year:
£
Other debtors
750
MOLECULE CONSULTING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 NOVEMBER 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
£
Taxation and social security
19,753
Other creditors
2,772
22,525
6
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary A Shares of £1 each
100
100
2025-11-30 2024-11-04 false false false 04 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity A Kadir SC827892 2024-11-04 2025-11-30 SC827892 2025-11-30 SC827892 core:CurrentFinancialInstruments 2025-11-30 SC827892 core:ShareCapital 2025-11-30 SC827892 core:RetainedEarningsAccumulatedLosses 2025-11-30 SC827892 core:ShareCapitalOrdinaryShareClass1 2025-11-30 SC827892 bus:Director1 2024-11-04 2025-11-30 SC827892 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-30 SC827892 bus:OrdinaryShareClass1 2024-11-04 2025-11-30 SC827892 bus:OrdinaryShareClass1 2025-11-30 SC827892 bus:PrivateLimitedCompanyLtd 2024-11-04 2025-11-30 SC827892 bus:SmallCompaniesRegimeForAccounts 2024-11-04 2025-11-30 SC827892 bus:FRS102 2024-11-04 2025-11-30 SC827892 bus:AuditExemptWithAccountantsReport 2024-11-04 2025-11-30 SC827892 bus:FullAccounts 2024-11-04 2025-11-30 xbrli:pure xbrli:shares iso4217:GBP