REGISTERED NUMBER: 06873208 (England and Wales)

Unaudited Financial Statements

for the Year Ended

30 April 2026

for

Molecular Trading Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

G B Costello

Mrs J Banks

SECRETARY:

REGISTERED OFFICE:

1A Castle Farm Lane

Great Moore

Stockport

Cheshire

SK2 7PU

REGISTERED NUMBER:

06873208 (England and Wales)

ACCOUNTANTS:

TF & Partners Ltd t/a Hatherlows

Chartered Accountants

The Studio, Hatherlow House

Hatherlow

Romiley

Stockport

Cheshire

SK6 3DY

FIXED ASSETS

Tangible assets

5

3,709

3,121

CURRENT ASSETS

Stocks

-

86,273

Debtors

6

25,039

82,460

Cash at bank

180,312

59,508

205,351

228,241

CREDITORS

Amounts falling due within one year

7

67,526

78,545

NET CURRENT ASSETS

137,825

149,696

TOTAL ASSETS LESS CURRENT LIABILITIES

141,534

152,817

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

141,531

152,814

141,534

152,817

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

Mrs J Banks - Director

G B Costello - Director

1.	STATUTORY INFORMATION

Molecular Trading Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

10% on cost

Plant and machinery

-

33% on cost

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 May 2025

14,200

2,151

-

3,822

20,173

Additions

-

-

1,065

1,133

2,198

At 30 April 2026

14,200

2,151

1,065

4,955

22,371

DEPRECIATION

At 1 May 2025

14,200

2,151

-

701

17,052

Charge for year

-

-

119

1,491

1,610

At 30 April 2026

14,200

2,151

119

2,192

18,662

NET BOOK VALUE

At 30 April 2026

-

-

946

2,763

3,709

At 30 April 2025

-

-

-

3,121

3,121

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

25,039

-

Other debtors

-

82,460

25,039

82,460

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

23,801

2,264

Taxation and social security

8,415

11,745

Other creditors

35,310

64,536

67,526

78,545

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2026 and 30 April 2025:

2026

2025

£

£

Mrs J Banks

Balance outstanding at start of year

(20,000

)

(20,000

)

Amounts advanced

4,215

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(15,785

)

(20,000

)

G B Costello

Balance outstanding at start of year

(40,000

)

(20,000

)

Amounts advanced

24,215

-

Amounts repaid

-

(20,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(15,785

)

(40,000

)

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £47,000 (2025 - £48,000) were paid to the directors .

10.	POST BALANCE SHEET EVENTS

The financial statements were authorised for issue by the directors on 28 August 2026.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is G B Costello.

The ultimate controlling party is G B Costello.