Bitrobius Genetics Ltd

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

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.

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)

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:	£