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Company Registration No. 12766282 (England and Wales)
Biotech Industries Limited Unaudited accounts for the year ended 31 July 2024
Biotech Industries Limited Unaudited accounts Contents
Page
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Biotech Industries Limited Company Information for the year ended 31 July 2024
Director
Lucas Ferenc
Company Number
12766282 (England and Wales)
Registered Office
2 Frederick Street London London WC1X 0ND England
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Biotech Industries Limited Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
12,000 
14,000 
Tangible assets
9,810 
11,444 
21,810 
25,444 
Current assets
Inventories
15,968 
17,283 
Debtors
77,272 
67,108 
Cash at bank and in hand
3,284 
4,658 
96,524 
89,049 
Creditors: amounts falling due within one year
(165,183)
(175,743)
Net current liabilities
(68,659)
(86,694)
Net liabilities
(46,849)
(61,250)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(46,850)
(61,251)
Shareholders' funds
(46,849)
(61,250)
For the year ending 31 July 2024 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 director acknowledges his 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 and authorised for issue on 1 August 2024 and were signed on its behalf by
Lucas Ferenc Director Company Registration No. 12766282
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Biotech Industries Limited Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
Biotech Industries Limited is a private company, limited by shares, registered in England and Wales, registration number 12766282. The registered office is 2 Frederick Street, , London, London, WC1X 0ND, England.
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
10
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 August 2023
20,000 
At 31 July 2024
20,000 
Amortisation
At 1 August 2023
6,000 
Charge for the year
2,000 
At 31 July 2024
8,000 
Net book value
At 31 July 2024
12,000 
At 31 July 2023
14,000 
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Biotech Industries Limited Notes to the Accounts for the year ended 31 July 2024
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 August 2023
16,346 
At 31 July 2024
16,346 
Depreciation
At 1 August 2023
4,902 
Charge for the year
1,634 
At 31 July 2024
6,536 
Net book value
At 31 July 2024
9,810 
At 31 July 2023
11,444 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
34,726 
34,983 
Amounts falling due after more than one year
Trade debtors
42,546 
32,125 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
8,275 
10,783 
Trade creditors
92,189 
84,944 
Taxes and social security
9,862 
11,933 
Other creditors
37,816 
44,183 
Loans from directors
8,217 
14,995 
Accruals
8,824 
8,905 
165,183 
175,743 
8
Average number of employees
During the year the average number of employees was 5 (2023: 5).
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