Company Registration No. 14661116 (England and Wales)
Biotwin Limited
Unaudited accounts
for the year ended 28 February 2026
Biotwin Limited
Unaudited accounts
Contents
Biotwin Limited
Company Information
for the year ended 28 February 2026
Company Number
14661116 (England and Wales)
Registered Office
71-75 Shelton Street
Covent Garden
London
WC2H 9JQ
United Kingdom
Biotwin Limited
Statement of financial position
as at 28 February 2026
Intangible assets
4,578
5,169
Tangible assets
18,674
23,720
Cash at bank and in hand
19,911
14,763
Creditors: amounts falling due within one year
(17,403)
(53,042)
Net current assets
53,480
38,740
Called up share capital
2
2
Share premium
249,997
249,997
Profit and loss account
(173,267)
(182,370)
Shareholders' funds
76,732
67,629
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 May 2026 and were signed on its behalf by
Matt ELTON
Director
Company Registration No. 14661116
Biotwin Limited
Notes to the Accounts
for the year ended 28 February 2026
Biotwin Limited is a private company, limited by shares, registered in England and Wales, registration number 14661116. The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance Method
Computer equipment
25% Reducing Balance Method
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation at 10% Straight Line Method.
4
Intangible fixed assets
Other
Biotwin Limited
Notes to the Accounts
for the year ended 28 February 2026
5
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 March 2025
23,173
5,514
28,687
At 28 February 2026
23,173
5,514
28,687
At 1 March 2025
3,255
1,712
4,967
Charge for the year
3,984
1,062
5,046
At 28 February 2026
7,239
2,774
10,013
At 28 February 2026
15,934
2,740
18,674
At 28 February 2025
19,918
3,802
23,720
Amounts falling due within one year
Deferred tax asset
49,206
52,815
7
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
1,471
45,638
Taxes and social security
1,461
3,035
Loans from directors
13,500
-
8
Average number of employees
During the year the average number of employees was 3 (2025: 3).