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Company Registration No. 13828401 (England and Wales)
INOVIA BIO LIMITED Unaudited accounts for the period from 1 February 2025 to 31 December 2025
INOVIA BIO LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
INOVIA BIO LIMITED Company Information for the period from 1 February 2025 to 31 December 2025
Directors
Imad Faghmous Robert-Antonio Nicolae
Company Number
13828401 (England and Wales)
Registered Office
27 OLD GLOUCESTER STREET LONDON WC1N 3AX ENGLAND
Accountants
Q Accountants Ltd 411 Oxford Street Office 1.01 London W1C 2PE
- 3 -
INOVIA BIO LIMITED Statement of financial position as at 31 December 2025
31/12/2025 
31/01/2025 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
262 
296 
Tangible assets
5
25,841 
18,888 
Investments
6
2,155 
- 
28,258 
19,184 
Current assets
Debtors
7
34,717 
- 
Cash at bank and in hand
2,466,643 
1,419,561 
2,501,360 
1,419,561 
Creditors: amounts falling due within one year
8
(1,636,249)
(2,160,509)
Net current assets/(liabilities)
865,111 
(740,948)
Total assets less current liabilities
893,369 
(721,764)
Creditors: amounts falling due after more than one year
9
(950,000)
- 
Provisions for liabilities
Deferred tax
10
(6,460)
- 
Net liabilities
(63,091)
(721,764)
Capital and reserves
Called up share capital
1 
1 
Share premium
46,650 
46,650 
Profit and loss account
(109,742)
(768,415)
Shareholders' funds
(63,091)
(721,764)
For the period ending 31 December 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 7 September 2026 and were signed on its behalf by
Robert-Antonio Nicolae Director Company Registration No. 13828401
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INOVIA BIO LIMITED Notes to the Accounts for the period from 1 February 2025 to 31 December 2025
1
Statutory information
INOVIA BIO LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13828401. The registered office is 27 OLD GLOUCESTER STREET, LONDON, WC1N 3AX, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the period from 1 February 2025 to 31 December 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 February 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% SL
Fixtures & fittings
25% SL
Computer equipment
25% SL
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 February 2025
370 
At 31 December 2025
370 
Amortisation
At 1 February 2025
74 
Charge for the period
34 
At 31 December 2025
108 
Net book value
At 31 December 2025
262 
At 31 January 2025
296 
- 5 -
INOVIA BIO LIMITED Notes to the Accounts for the period from 1 February 2025 to 31 December 2025
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2025
999 
880 
24,851 
26,730 
Additions
- 
376 
14,096 
14,472 
At 31 December 2025
999 
1,256 
38,947 
41,202 
Depreciation
At 1 February 2025
292 
403 
7,147 
7,842 
Charge for the period
228 
237 
7,054 
7,519 
At 31 December 2025
520 
640 
14,201 
15,361 
Net book value
At 31 December 2025
479 
616 
24,746 
25,841 
At 31 January 2025
707 
477 
17,704 
18,888 
6
Investments
Subsidiary undertakings 
£ 
Valuation at 1 February 2025
- 
Additions
2,155 
Valuation at 31 December 2025
2,155 
7
Debtors
31/12/2025 
31/01/2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
34,560 
- 
Accrued income and prepayments
157 
- 
34,717 
- 
8
Creditors: amounts falling due within one year
31/12/2025 
31/01/2025 
£ 
£ 
VAT
286,195 
165,836 
Trade creditors
24,476 
- 
Taxes and social security
32,861 
620 
Other creditors
41,850 
950,000 
Loans from directors
(8,433)
6,053 
Accruals
- 
2,500 
Deferred income
1,259,300 
1,035,500 
1,636,249 
2,160,509 
9
Creditors: amounts falling due after more than one year
31/12/2025 
31/01/2025 
£ 
£ 
Other creditors
950,000 
- 
- 6 -
INOVIA BIO LIMITED Notes to the Accounts for the period from 1 February 2025 to 31 December 2025
10
Deferred taxation
31/12/2025 
31/01/2025 
£ 
£ 
Accelerated capital allowances
6,460 
- 
31/12/2025 
31/01/2025 
£ 
£ 
Charged to the profit and loss account
6,460 
- 
Provision at end of period
6,460 
- 
11
Average number of employees
During the period the average number of employees was 4 (31/01/2025: 4).
- 7 -