Dropcode Bio Ltd - Accounts

Dropcode Bio Ltd
Contents Page
For the Period 04 September 2024 to 30 September 2025

Statement of Financial Position	1
Notes to the Financial Statements	2

Registered Number: 15936231 Dropcode Bio Ltd
Statement of Financial Position
As at 30 September 2025

	Notes	2025 £
Fixed assets
Tangible fixed assets	3	147,470
		147,470
Current assets
Debtors		21,286
Cash at bank and in hand		920,328
		941,614
Creditors: amount falling due within one year		(1,100)
Net current assets		940,514

Total assets less current liabilities		1,087,984
Creditors: amount falling due after more than one year		(16,680)
Net assets		1,071,304

Capital and reserves
Called up share capital	4	141
Share Premium Account		1,537,548
Profit and loss account		(466,385)
Shareholders' funds		1,071,304

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 01 June 2026 and were signed on its behalf by:

-------------------------------
Maxim BARYSEVICH
Director

1

Dropcode Bio Ltd
Notes to the Abridged Financial Statements
For the Period 04 September 2024 to 30 September 2025

General Information

Dropcode Bio Ltd is a private company, limited by shares, registered in England and Wales, registration number 15936231, registration address 128 City Road, London, EC1V 2NX.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

10% Straight Line

2.	Average number of employees Average number of employees during the period was 3.

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 04 September 2024	-	-
Additions	163,856	163,856
Disposals	-	-
At 30 September 2025	163,856	163,856
Depreciation
At 04 September 2024	-	-
Charge for period	16,386	16,386
On disposals	-	-
At 30 September 2025	16,386	16,386
Net book values
Closing balance as at 30 September 2025	147,470	147,470
Opening balance as at 04 September 2024	-	-

4.

Share Capital

Allotted, called up and fully paid	2025 £
141,187 Class A shares of £0.001 each	141
	141

2

Registered Number: 15936231
England and Wales
Abridged Accounts

for the period ended 30 September 2025
for
DROPCODE BIO LTD