Acorah Software Products - Accounts Production 18.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 10939826 Dr Cheng Cheng Mr Stuart Searle Dr Cheng Cheng iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10939826 2024-08-31 10939826 2025-08-31 10939826 2024-09-01 2025-08-31 10939826 frs-core:CurrentFinancialInstruments 2025-08-31 10939826 frs-core:Non-currentFinancialInstruments 2025-08-31 10939826 frs-core:ComputerEquipment 2025-08-31 10939826 frs-core:ComputerEquipment 2024-09-01 2025-08-31 10939826 frs-core:ComputerEquipment 2024-08-31 10939826 frs-core:MotorVehicles 2025-08-31 10939826 frs-core:MotorVehicles 2024-09-01 2025-08-31 10939826 frs-core:MotorVehicles 2024-08-31 10939826 frs-core:PlantMachinery 2025-08-31 10939826 frs-core:PlantMachinery 2024-09-01 2025-08-31 10939826 frs-core:PlantMachinery 2024-08-31 10939826 frs-core:ShareCapital 2025-08-31 10939826 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 10939826 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 10939826 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 10939826 frs-bus:SmallEntities 2024-09-01 2025-08-31 10939826 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 10939826 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 10939826 frs-bus:Director1 2024-09-01 2025-08-31 10939826 frs-bus:Director2 2024-09-01 2025-08-31 10939826 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 10939826 frs-core:Non-currentFinancialInstruments 1 2025-08-31 10939826 frs-countries:EnglandWales 2024-09-01 2025-08-31 10939826 2023-08-31 10939826 2024-08-31 10939826 2023-09-01 2024-08-31 10939826 frs-core:CurrentFinancialInstruments 2024-08-31 10939826 frs-core:Non-currentFinancialInstruments 2024-08-31 10939826 frs-core:ShareCapital 2024-08-31 10939826 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 10939826 frs-core:Non-currentFinancialInstruments 1 2024-08-31
Registered number: 10939826
Connectomx Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Panthera Limited
Chartered Management Accountants
The Manor
Main Street
Grove
Oxfordshire
OX12 7JJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10939826
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 132,668 6,633
132,668 6,633
CURRENT ASSETS
Stocks 5 30,000 30,000
Debtors 6 18,268 105,725
Cash at bank and in hand 24,136 15,887
72,404 151,612
Creditors: Amounts Falling Due Within One Year 7 (37,512 ) (54,717 )
NET CURRENT ASSETS (LIABILITIES) 34,892 96,895
TOTAL ASSETS LESS CURRENT LIABILITIES 167,560 103,528
Creditors: Amounts Falling Due After More Than One Year 8 (703,107 ) (593,086 )
NET LIABILITIES (535,547 ) (489,558 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (535,647 ) (489,658 )
SHAREHOLDERS' FUNDS (535,547) (489,558)
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For the year ending 31 August 2025 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr Cheng Cheng
Director
29/05/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Connectomx Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10939826 . The registered office is Sweetmans Cottage, Yarnells Hill, Oxford, OX2 9BG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Straight Line
Motor Vehicles 25% Reducing balance
Computer Equipment 3 Years Straight Line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 7 6
7 6
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2024 3,376 10,000 8,325 21,701
Additions 138,450 - 242 138,692
Disposals - - (96 ) (96 )
As at 31 August 2025 141,826 10,000 8,471 160,297
Depreciation
As at 1 September 2024 2,976 5,061 7,031 15,068
Provided during the period 10,681 1,235 673 12,589
Disposals - - (28 ) (28 )
As at 31 August 2025 13,657 6,296 7,676 27,629
Net Book Value
As at 31 August 2025 128,169 3,704 795 132,668
As at 1 September 2024 400 4,939 1,294 6,633
5. Stocks
2025 2024
£ £
Stock and work in progress - 30,000
Work in progress 30,000 -
30,000 30,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,072 96,566
Prepayments and accrued income 7,584 5,585
Other debtors 20 20
VAT 9,592 3,554
18,268 105,725
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 870 16,741
Bank loans and overdrafts 9,506 10,289
Other taxes and social security 8,156 6,155
Net wages 16,068 19,211
Directors' loan accounts 2,912 2,321
37,512 54,717
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 8,773
Other creditors 200,000 200,000
Other creditors (1) 503,107 384,313
703,107 593,086
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
Lifesnice LtdA company in which Mr C Cheng has a controlling interest.

Lifesnice Ltd

A company in which Mr C Cheng has a controlling interest.

Lifesnice Ltd loaned the company £100,000 during the year (2024 - £55,754). The balance due to Lifesnice Ltd at the year end is £503,107. The repayment of this loan is due after more than 1 year. During the year, interest is payable to Lifesnice Ltd. The rate of interest charged remained unchanged during the year with the interest being charged at 4% by the year end. 
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