MOLAR MATRIX LIMITED


Director	Tabassum Khaki


Company Secretary	Zeenatbanu Khaki


Registered Address	81 Mill Lane
	London
	NW6 1NB


Registered Number	14194466 (England and Wales)

Statement of Financial Position
30 June 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		455,782		455,782
Tangible assets	4		13,875		16,000
			469,657		471,782
Current assets
Stocks	5	2,000		1,500
Debtors	6	28,530		1,417
Cash at bank and on hand		278,843		62,769
		309,373		65,686
Creditors amounts falling due within one year	7	(208,577)		(140,994)
Net current assets (liabilities)			100,796		(75,308)
Total assets less current liabilities			570,453		396,474
Creditors amounts falling due after one year	8		(343,017)		(369,881)
Net assets			227,436		26,593
Capital and reserves
Called up share capital			100		100
Profit and loss account			227,336		26,493
Shareholders' funds			227,436		26,593

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 10 July 2026, and are signed on its behalf by:

Tabassum Khaki
Director
Registered Company No. 14194466

MOLAR MATRIX LIMITED

Notes to the Financial Statements
for the year ended 30 June 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. The company incorporated on 24 June 2022.

	Statement of compliance
	These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Basis of preparation
	The financial statements have been prepared on the historical cost basis.

	Functional and presentation currency
	The financial statements are presented in sterling, which is the functional currency of the entity.

	Going concern
	The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

Going concern

The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine.  All these matters have impacted the company's trading results to a greater or lesser extent.  At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

	Revenue from sale of goods
	The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

Employee benefits

Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


		Reducing balance (%)
	Office Equipment	20

	Stocks and work in progress
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	4		2

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 July 24	455,782	455,782
At 30 June 25	455,782	455,782
Net book value
At 30 June 25	455,782	455,782
At 30 June 24	455,782	455,782

4.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 July 24	-	20,000	20,000
Additions	1,344	-	1,344
At 30 June 25	1,344	20,000	21,344
Depreciation and impairment
At 01 July 24	-	4,000	4,000
Charge for year	269	3,200	3,469
At 30 June 25	269	7,200	7,469
Net book value
At 30 June 25	1,075	12,800	13,875
At 30 June 24	-	16,000	16,000

5.	Stocks

	2025	2024
	£	£
Raw materials and consumables	2,000	1,500
Total	2,000	1,500

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	2,225	1,417
Other debtors	26,305	-
Total	28,530	1,417

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	5,653	7,397
Bank borrowings and overdrafts	15,153	3,441
Taxation and social security	67,689	3,614
Other creditors	113,714	125,307
Accrued liabilities and deferred income	6,368	1,235
Total	208,577	140,994

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	343,017	369,881
Total	343,017	369,881

9.	Related party transactions
	During the year the director made available loans to the company. At the year end the balance of the loan was £99,182 (2024: £115,682) which is repayable upon demand.