Acorah Software Products - Accounts Production 19.2.450 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 13040147 Dr Rocky Cranenburgh Dr Laura Davies Dr Steven Powell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13040147 2024-11-30 13040147 2025-11-30 13040147 2024-12-01 2025-11-30 13040147 frs-core:CurrentFinancialInstruments 2025-11-30 13040147 frs-core:ComputerEquipment 2025-11-30 13040147 frs-core:ComputerEquipment 2024-12-01 2025-11-30 13040147 frs-core:ComputerEquipment 2024-11-30 13040147 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-01 2025-11-30 13040147 frs-core:FurnitureFittings 2025-11-30 13040147 frs-core:FurnitureFittings 2024-12-01 2025-11-30 13040147 frs-core:FurnitureFittings 2024-11-30 13040147 frs-core:OtherResidualIntangibleAssets 2025-11-30 13040147 frs-core:OtherResidualIntangibleAssets 2024-12-01 2025-11-30 13040147 frs-core:OtherResidualIntangibleAssets 2024-11-30 13040147 frs-core:PlantMachinery 2025-11-30 13040147 frs-core:PlantMachinery 2024-12-01 2025-11-30 13040147 frs-core:PlantMachinery 2024-11-30 13040147 frs-core:SharePremium 2025-11-30 13040147 frs-core:ShareCapital 2025-11-30 13040147 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 13040147 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 13040147 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 13040147 frs-bus:SmallEntities 2024-12-01 2025-11-30 13040147 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 13040147 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 13040147 frs-bus:OrdinaryShareClass1 2024-12-01 2025-11-30 13040147 frs-bus:OrdinaryShareClass1 2025-11-30 13040147 frs-bus:OrdinaryShareClass2 2024-12-01 2025-11-30 13040147 frs-bus:OrdinaryShareClass2 2025-11-30 13040147 frs-bus:Director1 2024-12-01 2025-11-30 13040147 frs-bus:Director2 2024-12-01 2025-11-30 13040147 frs-bus:Director3 2024-12-01 2025-11-30 13040147 frs-countries:EnglandWales 2024-12-01 2025-11-30 13040147 2023-11-30 13040147 2024-11-30 13040147 2023-12-01 2024-11-30 13040147 frs-core:CurrentFinancialInstruments 2024-11-30 13040147 frs-core:SharePremium 2024-11-30 13040147 frs-core:ShareCapital 2024-11-30 13040147 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 13040147 frs-bus:OrdinaryShareClass1 2023-12-01 2024-11-30 13040147 frs-bus:OrdinaryShareClass2 2023-12-01 2024-11-30
Registered number: 13040147
Bitrobius Genetics Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Integral Finance Limited
BioHub at Alderley Park
Alderley Park
Alderley Edge
SK10 4TG
Bitrobius Genetics Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Bitrobius Genetics Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 13040147

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 3,552 |  | 4,927
Tangible Assets | 5 |  | 97,024 |  | 102,993
|  |  | 100,576 |  | 107,920
CURRENT ASSETS
Debtors | 6 | 98,443 |  | 164,860 |
Cash at bank and in hand |  | 502,492 |  | 737,550 |
|  | 600,935 |  | 902,410 |
Creditors: Amounts Falling Due Within One Year | 7 | (18,256 ) |  | (12,742 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 582,679 |  | 889,668
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 683,255 |  | 997,588
NET ASSETS |  |  | 683,255 |  | 997,588
CAPITAL AND RESERVES
Called up share capital | 8 |  | 227 |  | 227
Share premium account |  |  | 1,549,576 |  | 1,549,576
Profit and Loss Account |  |  | (866,548 ) |  | (552,215 )
SHAREHOLDERS' FUNDS |  |  | 683,255 |  | 997,588

Page 1
Page 2
Bitrobius Genetics Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 Rocky Cranenburgh Director
19 May 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Bitrobius Genetics Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Bitrobius Genetics Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13040147 . The registered office is Alderley Park Congleton Road, Nether Alderley, Macclesfield, Cheshire, SK10 4TG.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are measured at cost less accumulated amortisation and any accumulated impairment losses. They are amortised to profit and loss account over their estimated economic life of 4 years.
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 | 4 to 15 years
Fixtures & Fittings | 4 years
Computer Equipment | 4 years

3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 6)
5 6
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 December 2024 | 5,500
As at 30 November 2025 | 5,500
Amortisation
As at 1 December 2024 | 573
Provided during the period | 1,375
As at 30 November 2025 | 1,948
Net Book Value
As at 30 November 2025 | 3,552
As at 1 December 2024 | 4,927

Page 3
Page 4
Bitrobius Genetics Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 December 2024 | 147,715 | 7,371 | 7,321 | 162,407
Additions | 38,833 | - | 1,167 | 40,000
As at 30 November 2025 | 186,548 | 7,371 | 8,488 | 202,407
Depreciation
As at 1 December 2024 | 54,406 | 1,690 | 3,318 | 59,414
Provided during the period | 41,783 | 2,389 | 1,797 | 45,969
As at 30 November 2025 | 96,189 | 4,079 | 5,115 | 105,383
Net Book Value
As at 30 November 2025 | 90,359 | 3,292 | 3,373 | 97,024
As at 1 December 2024 | 93,309 | 5,681 | 4,003 | 102,993

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 69,887 |  | 131,097
Corporation tax recoverable assets | 20,000 |  | 20,000
VAT | 8,556 |  | 13,763
| 98,443 |  | 164,860

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 7,883 |  | 833
Other taxes and social security | 6,961 |  | 8,571
Other creditors | - |  | 1,728
Accruals and deferred income | 3,412 |  | 1,610
| 18,256 |  | 12,742

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100,000 Ordinary Shares of £ 0.001 each | 100 |  | 100
127,441 Ordinary A shares of £ 0.001 each | 127 |  | 127
| 227 |  | 227

Shares issued during the period: | £

Page 4