1 January 2025 false No description of principal activity Taxfiler 2024.6 12792874business:PrivateLimitedCompanyLtd2025-01-012025-12-31 127928742024-12-31 127928742025-01-012025-12-31 12792874business:AuditExemptWithAccountantsReport2025-01-012025-12-31 12792874business:FilletedAccounts2025-01-012025-12-31 127928742025-12-31 12792874business:Director12025-01-012025-12-31 12792874business:RegisteredOffice2025-01-012025-12-31 127928742024-12-31 12792874core:WithinOneYear2025-12-31 12792874core:WithinOneYear2024-12-31 12792874core:AfterOneYear2025-12-31 12792874core:AfterOneYear2024-12-31 12792874core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 12792874core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 12792874core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 12792874core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 12792874core:PreviouslyStatedAmount2025-12-31 12792874core:PreviouslyStatedAmount2024-12-31 12792874business:SmallEntities2025-01-012025-12-31 12792874countries:EnglandWales2025-01-012025-12-31 12792874core:FurnitureFittings2025-01-012025-12-31 12792874core:ComputerEquipment2025-01-012025-12-31 12792874core:IntangibleAssetsOtherThanGoodwill2024-12-31 12792874core:IntangibleAssetsOtherThanGoodwill2025-12-31 12792874core:IntangibleAssetsOtherThanGoodwill2025-01-012025-12-31 12792874core:FurnitureFittings2024-12-31 12792874core:ComputerEquipment2024-12-31 12792874core:FurnitureFittings2025-12-31 12792874core:ComputerEquipment2025-12-31 12792874core:AdditionsToInvestments2025-12-31 12792874core:RevaluationsIncreaseDecreaseInInvestments2025-12-31 127928742024-01-012024-12-31 iso4217:GBP xbrli:pure
Company Registration No. 12792874 (England and Wales)
Birmingham Biotech Ltd Unaudited accounts for the year ended 31 December 2025
Birmingham Biotech Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Birmingham Biotech Ltd Company Information for the year ended 31 December 2025
Director
Shih-Che (Michael) Hsu
Company Number
12792874 (England and Wales)
Registered Office
Birmingham Research Park 97 Vincent Drive Birmingham B15 2SQ
Accountants
Fosters Accountancy Services (Midlands) Limited Kingsnorth House Blenheim Way Birmingham B44 8LS
- 3 -
Birmingham Biotech Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
18,579 
19,357 
Tangible assets
5
2,522 
5,004 
Investments
6
445,546 
- 
466,647 
24,361 
Current assets
Debtors
7
361,766 
4,500 
Cash at bank and in hand
334,071 
352,090 
695,837 
356,590 
Creditors: amounts falling due within one year
8
(641,077)
(87,469)
Net current assets
54,760 
269,121 
Total assets less current liabilities
521,407 
293,482 
Creditors: amounts falling due after more than one year
9
(103,470)
(134,970)
Net assets
417,937 
158,512 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
417,837 
158,412 
Shareholders' funds
417,937 
158,512 
For the year 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 director acknowledges his 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 and authorised for issue on 10 September 2026 and were signed on its behalf by
Shih-Che (Michael) Hsu Director Company Registration No. 12792874
- 4 -
Birmingham Biotech Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Birmingham Biotech Ltd is a private company, limited by shares, registered in England and Wales, registration number 12792874. The registered office is Birmingham Research Park, 97 Vincent Drive, Birmingham, B15 2SQ.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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:
Fixtures & fittings
25% reducing balance
Computer equipment
33% straight line
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 January 2025
20,913 
At 31 December 2025
20,913 
Amortisation
At 1 January 2025
1,556 
Charge for the year
778 
At 31 December 2025
2,334 
Net book value
At 31 December 2025
18,579 
At 31 December 2024
19,357 
- 5 -
Birmingham Biotech Ltd Notes to the Accounts for the year ended 31 December 2025
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
2,500 
11,028 
13,528 
At 31 December 2025
2,500 
11,028 
13,528 
Depreciation
At 1 January 2025
1,709 
6,815 
8,524 
Charge for the year
198 
2,284 
2,482 
At 31 December 2025
1,907 
9,099 
11,006 
Net book value
At 31 December 2025
593 
1,929 
2,522 
At 31 December 2024
791 
4,213 
5,004 
6
Investments
Other investments 
£ 
Valuation at 1 January 2025
- 
Additions
362,006 
Fair value adjustments
83,540 
Valuation at 31 December 2025
445,546 
7
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
346,246 
- 
Other debtors
15,520 
4,500 
361,766 
4,500 
8
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
4,560 
604 
Trade creditors
339,979 
9,377 
Taxes and social security
96,679 
64,676 
Other creditors
35,712 
10,727 
Loans from directors
128,663 
1,035 
Accruals
35,484 
1,050 
641,077 
87,469 
9
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
103,470 
134,970 
- 6 -
Birmingham Biotech Ltd Notes to the Accounts for the year ended 31 December 2025
10
Average number of employees
During the year the average number of employees was 3 (2024: 1).
- 7 -