Registration number: 04308175

Oxford Biomaterials Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Oxford Biomaterials Limited

Company Information

Director

Dr. F Vollrath

Registered office

Upper Woods Farm Beckley Oxford England OX3 9TF

Accountants

Carbon Accountancy Limited 80-83 Long Lane London EC1A 9ET

Oxford Biomaterials Limited

(Registration number: 04308175)
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Other financial assets	5	50,000	50,000
Current assets
Debtors	6	23	186
Cash at bank and in hand		2,968	5,819
		2,991	6,005
Creditors: Amounts falling due within one year	7	(4,238)	(3,059)
Net current (liabilities)/assets		(1,247)	2,946
Net assets		48,753	52,946
Capital and reserves
Called up share capital	8	1,809	1,809
Retained earnings		46,944	51,137
Shareholders' funds		48,753	52,946

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 and 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 27 October 2026
 

......................................... Dr. F Vollrath Director

Oxford Biomaterials Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	General information

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

The address of its registered office is:
Upper Woods Farm
Beckley
Oxford
England
OX3 9TF

These financial statements were authorised for issue by the director on 27 October 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.

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
Computer equipment	25% straight line

Oxford Biomaterials Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026 (continued)

2	Accounting policies (continued)

Investments

The directors have undertaken an impairment review of the investment in Newrotex Ltd and concluded that no impairment is required. This conclusion is based on the directors' assessment that the value of Newrotex Limited intellectual property and future commercial potential exceeds the company's net asset value and supports the carrying value of the investment. Accordingly, no impairment provision has been made as at the balance sheet date.

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 the director) during the year, was 1 (2025 - 1).

Oxford Biomaterials Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026 (continued)

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 March 2025	1,057	1,057
At 28 February 2026	1,057	1,057
Depreciation
At 1 March 2025	1,057	1,057
At 28 February 2026	1,057	1,057
Carrying amount
At 28 February 2026	-	-

5	Other financial assets (current and non-current)

	Financial assets at cost less impairment £	Total £
Non-current financial assets
Cost or valuation
At 1 March 2025	50,000	50,000
At 28 February 2026	50,000	50,000
Impairment
Carrying amount
At 28 February 2026	50,000	50,000

6

Debtors

Current	2026 £	2025 £
Prepayments	7	7
Other debtors	16	179
	23	186

Oxford Biomaterials Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026 (continued)

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	238	1,059
Accruals and deferred income	2,000	2,000
Other creditors	2,000	-
	4,238	3,059

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary share capital of £0.01 each	180,919	1,809	180,919	1,809

9	Immediate parent undertaking

The company's immediate parent is Oxford Biomaterials Holdings Limited, incorporated in England and Wales.