Enzyme Supplies Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 05541548

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		713		950

			713		950
CURRENT ASSETS
Stocks		130,825		127,497
Debtors		79,307		130,598
Investments		1,500		1,500
Cash at bank and in hand		766		12,017

		212,398		271,612
Creditors: Amounts Falling Due Within One Year		(178,095 )		(204,699 )

NET CURRENT ASSETS (LIABILITIES)			34,303		66,913

TOTAL ASSETS LESS CURRENT LIABILITIES			35,016		67,863

Creditors: Amounts Falling Due After More Than One Year			-		(3,636 )

NET ASSETS			35,016		64,227

CAPITAL AND RESERVES
Called up share capital	5		140		112
Share premium account			6,663		6,663
Capital redemption reserve			8		8
Profit and Loss Account			28,205		57,444

SHAREHOLDERS' FUNDS			35,016		64,227

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Enzyme Supplies Limited

Abridged Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 January 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr P Richards

Director

1 October 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Enzyme Supplies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05541548 . The registered office is John Eccles House Robert Robinson Avenue, The Oxford Science Park, Oxford, Oxfordshire, OX4 4GP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on reducing balance
Computer Equipment	33% on cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

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Enzyme Supplies Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 January 2026

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.8. Investments

Listed investments are included at fair value. Investments in unlisted shares are included at historical cost.

2.9. Debtors

Factored debts are included on the balance sheet within debtors. The proceeds received from the factor are included as secured liabilities. Factoring charges are recognised as they accrue and included within interest payable and similar charges.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Total
	£
Cost
As at 1 February 2025	32,278

As at 31 January 2026	32,278

Depreciation
As at 1 February 2025	31,328
Provided during the period	237

As at 31 January 2026	31,565

Net Book Value
As at 31 January 2026	713

As at 1 February 2025	950

5. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	140	112

On 29th September 2025 a further 28 new ordinary shares were issued for cash at par.

6. Contingent Liabilities

There are no material contingent liabilities at the balance sheet date.

7. Post Balance Sheet Events

There are no known material post balance sheet events.

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