Chemistry Software Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: 03721377

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		543

			-		543
CURRENT ASSETS
Debtors	5	54,679		162,313
Cash at bank and in hand		-		18,682

		54,679		180,995
Creditors: Amounts Falling Due Within One Year	6	-		(15,447 )

NET CURRENT ASSETS (LIABILITIES)			54,679		165,548

TOTAL ASSETS LESS CURRENT LIABILITIES			54,679		166,091

NET ASSETS			54,679		166,091

CAPITAL AND RESERVES
Called up share capital	7		100		100
Income Statement			54,579		165,991

SHAREHOLDERS' FUNDS			54,679		166,091

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Chemistry Software Ltd

Statement of Financial Position (continued)

As At 28 February 2026

For the year ending 28 February 2026 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 Income Statement.

On behalf of the board

Dr Paul Heelis

Director

11/05/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Chemistry Software Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03721377 . The registered office is Gateways, Kings Cross Lane, South Nutfield, Surrey, RH1 5NS.

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.

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 % RBM
Fixtures & Fittings	33 % RBM
Computer Equipment	33 % RBM

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 March 2025	14,543	10,067	270	24,880

As at 28 February 2026	14,543	10,067	270	24,880

...CONTINUED

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Chemistry Software Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

Depreciation
As at 1 March 2025	14,504	9,743	90	24,337
Provided during the period	39	324	180	543

As at 28 February 2026	14,543	10,067	270	24,880

Net Book Value
As at 28 February 2026	-	-	-	-

As at 1 March 2025	39	324	180	543

5. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	-	132
Other debtors (3)	-	56,274
Directors' loan accounts	54,679	105,907

	54,679	162,313

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	11,578
Corporation tax	-	543
Other taxes and social security	-	158
VAT	-	635
Capital on Tap	-	39
Accruals and deferred income	-	2,494

	-	15,447

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 March 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 28 February 2026
	£	£	£	£	£
Dr Paul Heelis	105,907	99,491	99,972	-	105,425

The above loan is unsecured, interest free and repayable on demand.

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