Embryo Industries Ltd 12940103 false 2024-11-01 2025-10-31 2025-10-31 The principal activity of the company is Artistic Creation Digita Accounts Production Advanced 6.30.9574.0 true true 12940103 2024-11-01 2025-10-31 12940103 2025-10-31 12940103 bus:OrdinaryShareClass1 bus:CumulativeShares 2025-10-31 12940103 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 12940103 core:OtherPropertyPlantEquipment 2025-10-31 12940103 bus:SmallEntities 2024-11-01 2025-10-31 12940103 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 12940103 bus:FilletedAccounts 2024-11-01 2025-10-31 12940103 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 12940103 bus:RegisteredOffice 2024-11-01 2025-10-31 12940103 bus:Director1 2024-11-01 2025-10-31 12940103 bus:Director2 2024-11-01 2025-10-31 12940103 bus:OrdinaryShareClass1 bus:CumulativeShares 2024-11-01 2025-10-31 12940103 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12940103 core:OtherPropertyPlantEquipment 2024-11-01 2025-10-31 12940103 core:PlantMachinery 2024-11-01 2025-10-31 12940103 countries:England 2024-11-01 2025-10-31 12940103 2024-10-31 12940103 core:OtherPropertyPlantEquipment 2024-10-31 12940103 2023-11-01 2024-10-31 12940103 2024-10-31 12940103 bus:OrdinaryShareClass1 bus:CumulativeShares 2024-10-31 12940103 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 12940103 core:OtherPropertyPlantEquipment 2024-10-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 12940103

Embryo Industries Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 October 2025

Embryo Industries Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

Embryo Industries Ltd

Company Information

Directors | Mark Broomhead Paul Andrew Newington-Wise

Registered office | 51 Charborough Road Bristol BS34 7QZ

Accountants | M.G. Walker & Co. Limited The Coach House 119a High Street Clay Cross Chesterfield Derbyshire S45 9DZ

Embryo Industries Ltd

(Registration number: 12940103)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 578 | 771
Current assets |  |  |
Cash at bank and in hand |  | 284 | 257
Creditors: Amounts falling due within one year | 5 | (5,200) | (5,000)
Net current liabilities |  | (4,916) | (4,743)
Net liabilities |  | (4,338) | (3,972)
Capital and reserves |  |  |
Called up share capital | 6 | 4 | 4
Retained earnings |  | (4,342) | (3,976)
Shareholders' deficit |  | (4,338) | (3,972)

For the financial year ending 31 October 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 year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 July 2026 and signed on its behalf by:

......................................... Paul Andrew Newington-Wise Director

Embryo Industries Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
51 Charborough Road
Bristol
BS34 7QZ

These financial statements were authorised for issue by the Board on 23 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and Machinery | 25% Reducing Balance

Embryo Industries Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

Embryo Industries Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4 | Tangible assets

| Other tangible assets £ | Total £
Cost or valuation
At 1 November 2024 | 2,439 | 2,439
At 31 October 2025 | 2,439 | 2,439
Depreciation
At 1 November 2024 | 1,668 | 1,668
Charge for the year | 193 | 193
At 31 October 2025 | 1,861 | 1,861
Carrying amount
At 31 October 2025 | 578 | 578
At 31 October 2024 | 771 | 771

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Accruals and deferred income | 400 | 200
Other creditors | 4,800 | 4,800
| 5,200 | 5,000

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 4 | 4 | 4 | 4