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BIBRA TOXICOLOGY ADVICE & CONSULTING
LIMITED

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023






BIBRA TOXICOLOGY ADVICE & CONSULTING
LIMITED (REGISTERED NUMBER: 04612011)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BIBRA TOXICOLOGY ADVICE & CONSULTING
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2023







DIRECTORS: A E Ace Barrett
Dr A Edwards
J Hopkins
G G Hunt
P Watts
R A Young





SECRETARY: A E Ace Barrett





REGISTERED OFFICE: 2 Villiers Court
40 Upper Mulgrave Road
Cheam
Surrey
SM2 7AJ





REGISTERED NUMBER: 04612011 (England and Wales)





ACCOUNTANTS: Halsey & Co (Accountants) Ltd.
Chartered Certified Accountants
Registered Auditors
2 Villiers Court
40 Upper Mulgrave Road
Cheam
Surrey
SM2 7AJ

BIBRA TOXICOLOGY ADVICE & CONSULTING
LIMITED (REGISTERED NUMBER: 04612011)

BALANCE SHEET
31ST DECEMBER 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 18,187 -
Tangible assets 5 75,660 25,105
93,847 25,105

CURRENT ASSETS
Debtors 6 677,915 822,494
Cash at bank and in hand 1,065,996 1,267,436
1,743,911 2,089,930
CREDITORS
Amounts falling due within one year 7 633,302 910,813
NET CURRENT ASSETS 1,110,609 1,179,117
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,204,456

1,204,222

PROVISIONS FOR LIABILITIES 18,695 4,594
NET ASSETS 1,185,761 1,199,628

CAPITAL AND RESERVES
Called up share capital 770 770
Capital redemption reserve 230 230
Retained earnings 1,184,761 1,198,628
1,185,761 1,199,628

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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.

BIBRA TOXICOLOGY ADVICE & CONSULTING
LIMITED (REGISTERED NUMBER: 04612011)

BALANCE SHEET - continued
31ST DECEMBER 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27th August 2024 and were signed on its behalf by:





A E Ace Barrett - Director


BIBRA TOXICOLOGY ADVICE & CONSULTING
LIMITED (REGISTERED NUMBER: 04612011)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023

1. STATUTORY INFORMATION

Bibra Toxicology Advice & Consulting 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.

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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

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 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.

Foreign currencies
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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

BIBRA TOXICOLOGY ADVICE & CONSULTING
LIMITED (REGISTERED NUMBER: 04612011)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023

2. ACCOUNTING POLICIES - continued

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.

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 16 (2022 - 16 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
Additions 22,735
At 31st December 2023 22,735
AMORTISATION
Charge for year 4,548
At 31st December 2023 4,548
NET BOOK VALUE
At 31st December 2023 18,187

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1st January 2023 68,258 94,246 162,504
Additions 66,203 1,475 67,678
At 31st December 2023 134,461 95,721 230,182
DEPRECIATION
At 1st January 2023 65,825 71,574 137,399
Charge for year 8,572 8,551 17,123
At 31st December 2023 74,397 80,125 154,522
NET BOOK VALUE
At 31st December 2023 60,064 15,596 75,660
At 31st December 2022 2,433 22,672 25,105

BIBRA TOXICOLOGY ADVICE & CONSULTING
LIMITED (REGISTERED NUMBER: 04612011)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 289,087 395,058
Amounts owed by group undertakings - 9,734
Other debtors 388,828 417,702
677,915 822,494

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 14,017 4,513
Taxation and social security 199,459 256,700
Other creditors 419,826 649,600
633,302 910,813

8. ULTIMATE CONTROLLING PARTY

The company is under the control of YDE Limited.