Caseware UK (AP4) 2024.0.164 2024.0.164 2024-05-312024-05-3102023-06-01falseNo description of principal activity0falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08905301 2023-06-01 2024-05-31 08905301 2022-06-01 2023-05-31 08905301 2024-05-31 08905301 2023-05-31 08905301 c:Director1 2023-06-01 2024-05-31 08905301 d:CurrentFinancialInstruments 2024-05-31 08905301 d:CurrentFinancialInstruments 2023-05-31 08905301 d:Non-currentFinancialInstruments 2024-05-31 08905301 d:Non-currentFinancialInstruments 2023-05-31 08905301 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 08905301 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 08905301 d:ShareCapital 2024-05-31 08905301 d:ShareCapital 2023-05-31 08905301 d:SharePremium 2024-05-31 08905301 d:SharePremium 2023-05-31 08905301 d:RetainedEarningsAccumulatedLosses 2024-05-31 08905301 d:RetainedEarningsAccumulatedLosses 2023-05-31 08905301 c:FRS102 2023-06-01 2024-05-31 08905301 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 08905301 c:FullAccounts 2023-06-01 2024-05-31 08905301 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 08905301 6 2023-06-01 2024-05-31 08905301 e:PoundSterling 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure

Registered number: 08905301









BIOEMULOUS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2024

 
BIOEMULOUS LIMITED
REGISTERED NUMBER: 08905301

BALANCE SHEET
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
13,500
13,500

  
13,500
13,500

Current assets
  

Debtors: amounts falling due after more than one year
 5 
272,940
148,701

Debtors: amounts falling due within one year
 5 
214
-

Cash at bank and in hand
  
18,861
144,288

  
292,015
292,989

Creditors: amounts falling due within one year
 6 
(4,466)
(4,370)

Net current assets
  
 
 
287,549
 
 
288,619

Total assets less current liabilities
  
301,049
302,119

  

Net assets
  
301,049
302,119

Page 1

 
BIOEMULOUS LIMITED
REGISTERED NUMBER: 08905301
    
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2024

2024
2023
Note
£
£

Capital and reserves
  

Called up share capital 
  
15,541
15,541

Share premium account
  
294,497
294,497

Profit and loss account
  
(8,989)
(7,919)

  
301,049
302,119


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 March 2025.




Alan Charles Bashforth
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
BIOEMULOUS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

Bioemulous Limited is a private limited company limited by share capital. The company is registered in England and Wales, company number 08905301. The company's registered office address is 1 The Green Richmond Surrey TW9 1PL.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees




The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).

The average monthly number of employees, including directors, during the year was 0 (2023 - 0).

Page 3

 
BIOEMULOUS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 June 2023
13,500



At 31 May 2024
13,500





5.


Debtors

2024
2023
£
£

Due after more than one year

Amounts owed by group undertakings
272,940
148,701

272,940
148,701


2024
2023
£
£

Due within one year

Other debtors
214
-

214
-



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
1,284
1,188

Other creditors
2,112
2,112

Accruals and deferred income
1,070
1,070

4,466
4,370


 
Page 4