1 April 2022 false No description of principal activity Taxfiler 2023.10.1 SC216253business:PrivateLimitedCompanyLtd2022-04-012023-03-31 SC2162532022-03-31 SC2162532022-04-012023-03-31 SC216253business:AuditExemptWithAccountantsReport2022-04-012023-03-31 SC216253business:FilletedAccounts2022-04-012023-03-31 SC2162532023-03-31 SC216253business:Director12022-04-012023-03-31 SC216253business:Director22022-04-012023-03-31 SC216253business:CompanySecretary12022-04-012023-03-31 SC216253business:RegisteredOffice2022-04-012023-03-31 SC2162532022-03-31 SC216253core:WithinOneYear2023-03-31 SC216253core:WithinOneYear2022-03-31 SC216253core:AfterOneYear2023-03-31 SC216253core:AfterOneYear2022-03-31 SC216253core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 SC216253core:ShareCapitalcore:PreviouslyStatedAmount2022-03-31 SC216253core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 SC216253core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-03-31 SC216253core:PreviouslyStatedAmount2023-03-31 SC216253core:PreviouslyStatedAmount2022-03-31 SC216253business:SmallEntities2022-04-012023-03-31 SC216253countries:Scotland2022-04-012023-03-31 SC216253core:PlantMachinery2022-04-012023-03-31 SC216253core:Goodwill2022-03-31 SC216253core:Goodwill2022-04-012023-03-31 SC216253core:Goodwill2023-03-31 SC216253core:PlantMachinery2022-03-31 SC216253core:PlantMachinery2023-03-31 SC216253core:PlantMachinerycore:LeasedAssetsHeldAsLessee2023-03-31 SC216253core:PlantMachinerycore:LeasedAssetsHeldAsLessee2022-03-31 SC216253business:OrdinaryShareClass12022-04-012023-03-31 SC216253business:OrdinaryShareClass12021-04-012022-03-31 SC2162532021-04-012022-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC216253 (Scotland)
Bio-Kleen Limited Unaudited accounts for the year ended 31 March 2023
Bio-Kleen Limited Unaudited accounts Contents
Page
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Bio-Kleen Limited Company Information for the year ended 31 March 2023
Directors
James Bunyan Gordon Hay
Secretary
James Bunyan
Company Number
SC216253 (Scotland)
Registered Office
Unit 33, Alloa Business Centre Whins Road Alloa Clackmannanshire FK10 3SA
Accountants
Caldwell Accountancy Services Alloa Business Centre Whins Road Alloa Clackmannanshire FK10 3SA
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Bio-Kleen Limited Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
11,246 
1,228 
Tangible assets
13,178 
19,575 
24,424 
20,803 
Current assets
Inventories
850 
380 
Debtors
28,292 
29,487 
Cash at bank and in hand
80,319 
58,631 
109,461 
88,498 
Creditors: amounts falling due within one year
(66,230)
(49,357)
Net current assets
43,231 
39,141 
Total assets less current liabilities
67,655 
59,944 
Creditors: amounts falling due after more than one year
(912)
(15,714)
Provisions for liabilities
Deferred tax
(2,372)
(3,523)
Net assets
64,371 
40,707 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
63,371 
39,707 
Shareholders' funds
64,371 
40,707 
For the year ending 31 March 2023 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 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 of Directors and authorised for issue on 14 November 2023 and were signed on its behalf by
Gordon Hay Director Company Registration No. SC216253
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Bio-Kleen Limited Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Bio-Kleen Limited is a private company, limited by shares, registered in Scotland, registration number SC216253. The registered office is Unit 33, Alloa Business Centre, Whins Road, Alloa, Clackmannanshire, FK10 3SA.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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:
Plant & machinery
25% Straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Bio-Kleen Limited Notes to the Accounts for the year ended 31 March 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2022
1,340 
Additions
12,086 
At 31 March 2023
13,426 
Amortisation
At 1 April 2022
112 
Charge for the year
2,068 
At 31 March 2023
2,180 
Net book value
At 31 March 2023
11,246 
At 31 March 2022
1,228 
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2022
39,224 
At 31 March 2023
39,224 
Depreciation
At 1 April 2022
19,649 
Charge for the year
6,397 
At 31 March 2023
26,046 
Net book value
At 31 March 2023
13,178 
At 31 March 2022
19,575 
2023 
2022 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Plant & machinery
4,757 
12,033 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
26,592 
27,668 
Accrued income and prepayments
1,700 
1,819 
28,292 
29,487 
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Bio-Kleen Limited Notes to the Accounts for the year ended 31 March 2023
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
- 
3,993 
VAT
14,408 
11,334 
Obligations under finance leases and hire purchase contracts
3,844 
3,619 
Trade creditors
1,908 
2,723 
Taxes and social security
21,376 
13,838 
Loans from directors
23,262 
11,113 
Accruals
1,432 
2,737 
66,230 
49,357 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
- 
7,300 
Obligations under finance leases and hire purchase contracts
912 
8,414 
912 
15,714 
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000 
1,000 
10
Average number of employees
During the year the average number of employees was 4 (2022: 4).
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