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REGISTERED NUMBER: NI056238 (Northern Ireland)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2023

FOR

BIOGUARD ENVIRONMENTAL LIMITED

BIOGUARD ENVIRONMENTAL LIMITED (REGISTERED NUMBER: NI056238)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BIOGUARD ENVIRONMENTAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2023







DIRECTORS: M Colvin
Dr T Black





SECRETARY: M Colvin





REGISTERED OFFICE: 4 The Rookery, Killinchy
Newtownards
Co. Down
BT23 6SY





REGISTERED NUMBER: NI056238 (Northern Ireland)





ACCOUNTANTS: GBJ Financial Limited
Sterling House
27 Hatchlands Road
Redhill
Surrey
RH1 6RW

BIOGUARD ENVIRONMENTAL LIMITED (REGISTERED NUMBER: NI056238)

BALANCE SHEET
30 APRIL 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 36,210 45,096

CURRENT ASSETS
Stocks 7,838 5,951
Debtors 5 87,733 70,243
Cash at bank 115,752 146,589
211,323 222,783
CREDITORS
Amounts falling due within one year 6 75,949 63,252
NET CURRENT ASSETS 135,374 159,531
TOTAL ASSETS LESS CURRENT
LIABILITIES

171,584

204,627

CREDITORS
Amounts falling due after more than one
year

7

(10,617

)

(20,630

)

PROVISIONS FOR LIABILITIES (7,242 ) (8,568 )
NET ASSETS 153,725 175,429

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 153,723 175,427
153,725 175,429

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 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.

BIOGUARD ENVIRONMENTAL LIMITED (REGISTERED NUMBER: NI056238)

BALANCE SHEET - continued
30 APRIL 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 September 2023 and were signed on its behalf by:




M Colvin - Director



Dr T Black - Director


BIOGUARD ENVIRONMENTAL LIMITED (REGISTERED NUMBER: NI056238)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023


1. STATUTORY INFORMATION

Bioguard Environmental Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. 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.
Plant and machinery - 25% on reducing balance
Office equipment and furniture - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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 Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

BIOGUARD ENVIRONMENTAL LIMITED (REGISTERED NUMBER: NI056238)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023


2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

4. TANGIBLE FIXED ASSETS
Office
equipment
Plant and and Motor Computer
machinery furniture vehicles equipment Totals
£    £    £    £    £   
COST
At 1 May 2022 21,393 28,823 68,990 6,045 125,251
Additions 2,458 375 - 1,096 3,929
Disposals (714 ) - - - (714 )
At 30 April 2023 23,137 29,198 68,990 7,141 128,466
DEPRECIATION
At 1 May 2022 19,796 24,459 32,705 3,195 80,155
Charge for year 1,014 1,185 9,071 986 12,256
Eliminated on disposal (155 ) - - - (155 )
At 30 April 2023 20,655 25,644 41,776 4,181 92,256
NET BOOK VALUE
At 30 April 2023 2,482 3,554 27,214 2,960 36,210
At 30 April 2022 1,597 4,364 36,285 2,850 45,096

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 83,096 65,482
Other debtors 4,637 4,761
87,733 70,243

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 10,013 9,410
Trade creditors 19,022 11,031
Taxation and social security 33,893 32,340
Other creditors 13,021 10,471
75,949 63,252

BIOGUARD ENVIRONMENTAL LIMITED (REGISTERED NUMBER: NI056238)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 10,617 20,630