INTELLIGENT OMICS LIMITED


Directors	BALL, Graham Roy, Professor
	HAWORTH, Simon Nicholas, Dr
	MASON, William Thomas, Dr


Registered Address	Old Flint Barn Bury Road
	Barnham
	Thetford
	IP24 2PL


Registered Number	06500709 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		1,515,214		1,491,018
Tangible assets	4		6,723		576
			1,521,937		1,491,594
Current assets
Debtors	5	25,693		70,586
Cash at bank and on hand		68,468		1,200
		94,161		71,786
Creditors amounts falling due within one year	6	(563,100)		(512,864)
Net current assets (liabilities)			(468,939)		(441,078)
Total assets less current liabilities			1,052,998		1,050,516
Creditors amounts falling due after one year	7		(924,883)		(935,031)
Net assets			128,115		115,485
Capital and reserves
Called up share capital			1,276		1,276
Share premium			49,900		49,900
Profit and loss account			76,939		64,309
Shareholders' funds			128,115		115,485

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 22 May 2026, and are signed on its behalf by:

HAWORTH, Simon Nicholas, Dr
Director
Registered Company No. 06500709

INTELLIGENT OMICS LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Interest income
	Interest income is recognised using the effective interest rate method.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Costs are recognised as an intangible asset when all of the following criteria are demonstrated: - The technical feasibility of completing the work so that it will be available for use or sale. - The intention to complete the development and use or sell it. - The ability to use the development or to sell it. - How the development will generate probable future economic benefits. - The availability of adequate technical, financial and other resources to complete the development and to use or sell it. - The ability to measure reliably the expenditure attributable to the development during its development.

Intangible assets

Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.

Costs are recognised as an intangible asset when all of the following criteria are demonstrated: - The technical feasibility of completing the work so that it will be available for use or sale.
- The intention to complete the development and use or sell it.
- The ability to use the development or to sell it.
- How the development will generate probable future economic benefits.
- The availability of adequate technical, financial and other resources to complete the development and to use or sell it. - The ability to measure reliably the expenditure attributable to the development during its development.

	Research and development
	All research costs are expensed. Costs related to the development of products are capitalised when they meet the criteria stated in FRS 102, Section 18 Intangible assets other than Goodwill. All other development expenditure is recognised as an expense in the period in which it is incurred.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Office Equipment	50

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	5		5

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 January 25	1,491,018	1,491,018
Additions	258,848	258,848
Disposals	(234,652)	(234,652)
At 31 December 25	1,515,214	1,515,214
Net book value
At 31 December 25	1,515,214	1,515,214
At 31 December 24	1,491,018	1,491,018

4.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
At 01 January 25	29,343	29,343
Additions	7,820	7,820
At 31 December 25	37,163	37,163
Depreciation and impairment
At 01 January 25	28,767	28,767
Charge for year	1,673	1,673
At 31 December 25	30,440	30,440
Net book value
At 31 December 25	6,723	6,723
At 31 December 24	576	576

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	14,001
Other debtors	25,693	56,585
Total	25,693	70,586

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	77,659	256,686
Bank borrowings and overdrafts	1,312	3,087
Amounts owed to related parties	57,615	45,800
Taxation and social security	51,357	80,573
Other creditors	103,518	75,831
Accrued liabilities and deferred income	271,639	50,887
Total	563,100	512,864


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	1,312
Other creditors	924,883	933,719
Total	924,883	935,031


	There is a fixed and floating charge over all the company's assets, this covers all the property or undertaking of the company

8.	Related party transactions
	Various transactions took place with related parties during the year that were all on normal commercial terms and on an arms length basis and therefore no further disclosure is required by FRS 102 Section 1A.