Cutting-Edge Therapeutics Limited

Cutting-Edge Therapeutics Limited
Registered number:		10146338
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		4,620			5,775

Current assets
Debtors	4	1,520			1,830
Cash at bank and in hand		3,913			2,155
		5,433			3,985

Creditors: amounts falling due within one year	5	(27,738)			(18,897)

Net current liabilities			(22,305)			(14,912)

Net liabilities			(17,685)			(9,137)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(17,785)			(9,237)

Shareholders' funds			(17,685)			(9,137)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Zahid Sattar
Director
Approved by the board on 28 September 2026

Cutting-Edge Therapeutics Limited
Notes to the Accounts
for the year ended 30 April 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	20% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs.

	Functional and presentation currency
	The financial statements of the company are measured and presented in the currency of the primary economic environment in which the company operates, the functional currency. The financial statements are presented in Pound sterling (£), which is the company’s functional currency.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Employee benefits
	Short-term employee benefits Short-term employee benefits are recognised as an expense in the period in which they are incurred. Post-employment defined contribution plans Amounts in respect of defined contributions plans are recognised as an expense as they are incurred. Termination benefits Provisions for termination benefits are recognised only when the company is demonstrably committed to terminate the employment of an employee or of a group of employees before their normal retirement date or to provide termination benefits as a result of an offer made in order to encourage voluntary redundancy.

	Going concern
	The financial statements have been prepared on the basis that the company will receive continued financial support from bank and director and has adequate resources to continue in operational existence for the foreseeable future.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		2		2


3	Tangible fixed assets
					Fixtures, fittings, tools and equipment
£
	Cost
	At 1 May 2025				12,620
	At 30 April 2026				12,620

	Depreciation
	At 1 May 2025				6,845
	Charge for the year				1,155
	At 30 April 2026				8,000

	Net book value
	At 30 April 2026				4,620
	At 30 April 2025				5,775


4	Debtors		2026		2025
£				£

	Other debtors		1,520		1,830


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Trade creditors		186		100
	Other taxes and social security costs		(173)		-
	Other creditors		27,725		18,797
			27,738		18,897


6	Related party transactions

	Included within other creditors is director's loan of £26,974 (2024 - £18,047).


7	Controlling party

	The director does not consider there to be an ultimate controlling party.


8	Other information

	Cutting-Edge Therapeutics Limited is a private company limited by shares and incorporated in England. Its registered office is:

	Suite 4, Cranbrook House
	61 Cranbrook Road
	Ilford
	Essex
	IG1 4PG