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Registered number: 15200859 BIOMAPAS UK LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
BIOMAPAS UK LTD Company Information
Director | Filip Risteski (appointed 1 January 2025)
Registered number | 15200859
Registered office | 65 London Wall
| London
| EC2M 5TU
BIOMAPAS UK LTD Registered number: 15200859 Balance sheet As at 31 December 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,711 |  | -
|  |  | 2,711 |  | -
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 46,950 |  | 15,222 |
Cash at bank and in hand | 6 | 3,182 |  | 9,943 |
|  | 50,132 |  | 25,165 |
Creditors: amounts falling due within one year | 7 | (39,465) |  | (17,272) |
Net current assets |  |  | 10,667 |  | 7,893
Total assets less current liabilities |  |  | 13,378 |  | 7,893
Net assets |  |  | 13,378 |  | 7,893
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 13,278 |  | 7,793
|  |  | 13,378 |  | 7,893
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 April 2026.
Filip Risteski
Director
The notes on pages 2 to 6 form part of these financial statements. Page 1
BIOMAPAS UK LTD Notes to the financial statements For the Year Ended 31 December 2025
1. | General information
Biomapas UK Ltd is a private limited company incorporated in the United Kingdom and registered in England and Wales. The company's registered office is 65 London Wall, London, EC2M 5TU. The principal activity of the company during the year was that of natural science research and engineering. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 2
BIOMAPAS UK LTD Notes to the financial statements For the Year Ended 31 December 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive 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.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
BIOMAPAS UK LTD Notes to the financial statements For the Year Ended 31 December 2025 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 33% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 4).
Page 4
BIOMAPAS UK LTD Notes to the financial statements For the Year Ended 31 December 2025
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| Additions | 2,870
| At 31 December 2025 | 2,870
| Depreciation |
| Charge for the year on owned assets | 159
| At 31 December 2025 | 159
| Net book value |
| At 31 December 2025 | 2,711
| At 31 December 2024 | -
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 37,865 | 8,900
| Other debtors | 1,625 | 6,128
| Prepayments and accrued income | 7,460 | 194
|  | 46,950 | 15,222
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 3,182 | 9,943
|  | 3,182 | 9,943
Page 5
BIOMAPAS UK LTD Notes to the financial statements For the Year Ended 31 December 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 820 | 1,931
| Other taxation and social security | 5,760 | -
| Other creditors | 19,743 | 8,010
| Accruals and deferred income | 13,142 | 7,331
|  | 39,465 | 17,272
8. | Related party transactions
| The company has taken advantage of the exemptions under FRS 102 section 33.1A from the requirement to disclose transactions with other wholly owned group undertaking.
9. | Auditor's information
The auditor's report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 13 April 2026 by Hannah Clegg (Senior statutory auditor) on behalf of Sayers Butterworth LLP.
Page 6