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Company Registration No. 12818319 (England and Wales)
Molar Ltd Unaudited accounts for the year ended 31 August 2026
Molar Ltd Accountants' report
Accountants' report to the director of Molar Ltd on the preparation of the unaudited statutory accounts for the year ended 31 August 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Molar Ltd for the year ended 31 August 2026 as set out on pages 3 - 5 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Molar Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Molar Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Molar Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Molar Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Molar Ltd. You consider that Molar Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Molar Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Sigmatax 24 September 2026
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Molar Ltd Statement of financial position as at 31 August 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
10,854 
8,931 
Current assets
Debtors
247 
221 
Cash at bank and in hand
15,855 
33,745 
16,102 
33,966 
Creditors: amounts falling due within one year
(11,226)
(18,726)
Net current assets
4,876 
15,240 
Total assets less current liabilities
15,730 
24,171 
Provisions for liabilities
Deferred tax
(2,714)
(2,233)
Net assets
13,016 
21,938 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
13,006 
21,928 
Shareholders' funds
13,016 
21,938 
For the year ending 31 August 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 24 September 2026 and were signed on its behalf by
Dr Adam Hussain Director Company Registration No. 12818319
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Molar Ltd Notes to the Accounts for the year ended 31 August 2026
1
Statutory information
Molar Ltd is a private company, limited by shares, registered in England and Wales, registration number 12818319. The registered office is 24 Alwen Avenue, Birkby, Huddersfield, HD2 2SJ, 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
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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% on cost.
Computer equipment
25% on cost
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 September 2025
15,353 
Additions
6,979 
At 31 August 2026
22,332 
Depreciation
At 1 September 2025
6,422 
Charge for the year
5,056 
At 31 August 2026
11,478 
Net book value
At 31 August 2026
10,854 
At 31 August 2025
8,931 
- 4 -
Molar Ltd Notes to the Accounts for the year ended 31 August 2026
5
Average number of employees
During the year the average number of employees was 1 (2025: 1).
- 5 -