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Company Registration No. 14938854 (England and Wales)
Mettamorphosys Ltd Unaudited accounts for the year ended 30 June 2026
Mettamorphosys Ltd Unaudited accounts Contents
Page
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Mettamorphosys Ltd Company Information for the year ended 30 June 2026
Director
Alina Lazarescu Abboud
Company Number
14938854 (England and Wales)
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Mettamorphosys Ltd Statement of financial position as at 30 June 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Intangible assets
32,244 
1,674 
Tangible assets
1,030 
732 
33,274 
2,406 
Current assets
Debtors
12,132 
7,079 
Cash at bank and in hand
1,588 
2,427 
13,720 
9,506 
Creditors: amounts falling due within one year
(471,754)
(272,033)
Net current liabilities
(458,034)
(262,527)
Net liabilities
(424,760)
(260,121)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(424,860)
(260,221)
Shareholders' funds
(424,760)
(260,121)
For the year ending 30 June 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 her 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 26 October 2026 and were signed on its behalf by
Alina Lazarescu Abboud Director Company Registration No. 14938854
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Mettamorphosys Ltd Notes to the Accounts for the year ended 30 June 2026
1
Statutory information
Mettamorphosys Ltd is a private company, limited by shares, registered in England and Wales, registration number 14938854.
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 year ended 30 June 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 July 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 note 9 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:
Intangible fixed assets
Intangible fixed assets (including purchased trademarks and developed website) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 July 2025
1,810 
Additions
30,751 
At 30 June 2026
32,561 
Amortisation
At 1 July 2025
136 
Charge for the year
181 
At 30 June 2026
317 
Net book value
At 30 June 2026
32,244 
At 30 June 2025
1,674 
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Mettamorphosys Ltd Notes to the Accounts for the year ended 30 June 2026
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 July 2025
1,133 
Additions
618 
At 30 June 2026
1,751 
Depreciation
At 1 July 2025
401 
Charge for the year
320 
At 30 June 2026
721 
Net book value
At 30 June 2026
1,030 
At 30 June 2025
732 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,870 
- 
Accrued income and prepayments
8,262 
2,013 
Other debtors
- 
5,066 
12,132 
7,079 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Loans from directors
464,330 
272,033 
Accruals
28 
- 
Deferred income
7,396 
- 
471,754 
272,033 
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).
9
Reconciliations on adoption of FRS 102
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