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Registered Number: 08261589
England and Wales

 

 

 

INDEX MICROBIOLOGY LIMITED


Filleted Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2022

End date: 31 March 2023

Index Microbiology Limited
Contents Page
For the year ended 31 March 2023
Director Robert Morley
Registered Number 08261589
Registered Office The Churchill Building
University Of Bristol
Langford
Bristol
BS40 5DU
Accountants Bond & Co Chartered Certified Accountants
66 Gloucester Road
Bishopston
Bristol
BS7 8BH
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 March 2023
Principal activities
Principal activity of the company during the financial year was that of microbiologists.
Director
The director who served the company throughout the year was as follows:
Robert Morley
Statement of director's responsibilities
The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
Robert Morley
Director

Date approved: 04 October 2023
2
Bond & Co Chartered Certified AccountantsChartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Index Microbiology Limited for the year ended 31 March 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Index Microbiology Limited for the year ended 31 March 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
This report is made solely to the Board of Directors of Index Microbiology Limited , as a body, in accordance with the terms of our engagement letter 09 December 2019. Our work has been undertaken solely to prepare for your approval the accounts of Index Microbiology Limited and state those matters that we have agreed to state to the Board of Directors of Index Microbiology Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Index Microbiology Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Index Microbiology Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Index Microbiology Limited . You consider that Index Microbiology Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Index Microbiology Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2023


Bond & Co Chartered Certified Accountants
66 Gloucester Road
Bishopston
Bristol
BS7 8BH
04 October 2023
3
 
 		 Notes
 		 2023
£		   2022
£
Fixed assets      
Intangible fixed assets 3 3,343    4,458 
Tangible fixed assets 4 14,940    11,655 
18,283    16,113 
Current assets      
Debtors 5 85,056    75,937 
Cash at bank and in hand 40,124    20,274 
125,180    96,211 
Creditors: amount falling due within one year 6 (59,632)   (49,049)
Net current assets 65,548    47,162 
 
Total assets less current liabilities 83,831    63,275 
Creditors: amount falling due after more than one year 7 (7,539)   (10,536)
Provisions for liabilities 8 (2,839)   (3,062)
Net assets 73,453    49,677 
 

Capital and reserves 		     
Called up share capital 1,000    1,000 
Profit and loss account 72,453    48,677 
Shareholder's funds 73,453    49,677 
 


For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 04 October 2023 and were signed by:


-------------------------------
Robert Morley
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 April 2021 1,000  22,327  23,327 
Profit for the year 36,350  36,350 
Total comprehensive income for the year -  36,350  36,350 
Dividends (10,000) (10,000)
Total investments by and distributions to owners -  (10,000) (10,000)
At 31 March 2022 1,000  48,677  49,677 
At 01 April 2022 1,000  48,677  49,677 
Profit for the year 61,776  61,776 
Total comprehensive income for the year -  61,776  61,776 
Dividends (38,000) (38,000)
Total investments by and distributions to owners -  (38,000) (38,000)
At 31 March 2023 1,000  72,453  73,453 
5
General Information
Index Microbiology Limited is a private company, limited by shares, registered in England and Wales, registration number 08261589, registration address The Churchill Building, University Of Bristol, Langford, Bristol, BS40 5DU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Licences and patents
Licences and patents are stated at cost less amortisation. Amortisation of licences is calculated on a straight line basis over the life of the licence. Amortisation of patents is calculated on a straight line basis over the estimated expected useful economic life of the patents of 5 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 5 (2022 : 4).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 April 2022 15,189    15,189 
Additions -    - 
Disposals -    - 
At 31 March 2023 15,189    15,189 
Amortisation
At 01 April 2022 10,731    10,731 
Charge for year 1,115    1,115 
On disposals -    - 
At 31 March 2023 11,846    11,846 
Net book values
At 31 March 2023 3,343    3,343 
At 31 March 2022 4,458    4,458 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 April 2022 33,031    33,031 
Additions 6,687    6,687 
Disposals -    - 
At 31 March 2023 39,718    39,718 
Depreciation
At 01 April 2022 21,376    21,376 
Charge for year 3,402    3,402 
On disposals -    - 
At 31 March 2023 24,778    24,778 
Net book values
Closing balance as at 31 March 2023 14,940    14,940 
Opening balance as at 01 April 2022 11,655    11,655 


5.

Debtors: amounts falling due within one year

2023
£		   2022
£
Trade Debtors 52,215    49,296 
Prepayments & Accrued Income 32,012    25,812 
Other Debtors 829    829 
85,056    75,937 

6.

Creditors: amount falling due within one year

2023
£		   2022
£
Trade Creditors 18,898    17,973 
Bank Loans & Overdrafts 2,949    2,949 
Corporation Tax 13,459    8,386 
PAYE & Social Security 1,857    2,848 
Accrued Expenses 12,332    1,420 
Other Creditors 386    2,854 
Directors' Current Accounts 4    2,600 
VAT 9,747    10,019 
59,632    49,049 

7.

Creditors: amount falling due after more than one year

2023
£		   2022
£
Bank Loans & Overdrafts 7,539    10,536 
7,539    10,536 

8.

Provisions for liabilities

2023
£		   2022
£
Deferred Tax 2,839    3,062 
2,839    3,062 

6