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REGISTERED NUMBER: 06389520 (England and Wales)















Unaudited Financial Statements for the Year Ended 28 February 2025

for

The Bio Nano Centre Unlimited

The Bio Nano Centre Unlimited (Registered number: 06389520)






Contents of the Financial Statements
for the Year Ended 28 February 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The Bio Nano Centre Unlimited

Company Information
for the Year Ended 28 February 2025







DIRECTORS: Professor G Aeppli
Professor A E G Cass
Dr D F Sarphie





REGISTERED OFFICE: 69 Onslow Road
Richmond
TW10 6QA





REGISTERED NUMBER: 06389520 (England and Wales)





ACCOUNTANTS: Sygma Chartered Accountants
1 Sopwith Crescent
Wickford
Essex
SS11 8YU

The Bio Nano Centre Unlimited (Registered number: 06389520)

Balance Sheet
28 February 2025

28.2.25 29.2.24
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 6,132 6,787
6,132 6,787

CURRENT ASSETS
Debtors 6 87,956 115,476
Cash at bank 685 16,158
88,641 131,634
CREDITORS
Amounts falling due within one year 7 55,064 54,576
NET CURRENT ASSETS 33,577 77,058
TOTAL ASSETS LESS CURRENT
LIABILITIES

39,709

83,845

CREDITORS
Amounts falling due after more than
one year

8

1,313,770

1,099,505
NET LIABILITIES (1,274,061 ) (1,015,660 )

RESERVES
Retained earnings (1,274,061 ) (1,015,660 )
(1,274,061 ) (1,015,660 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

The Bio Nano Centre Unlimited (Registered number: 06389520)

Balance Sheet - continued
28 February 2025


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 25 April 2025 and were signed on its behalf by:





Dr D F Sarphie - Director


The Bio Nano Centre Unlimited (Registered number: 06389520)

Notes to the Financial Statements
for the Year Ended 28 February 2025

1. STATUTORY INFORMATION

The Bio Nano Centre Unlimited is a private company , 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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

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 etc - 25% on reducing balance

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.

The Bio Nano Centre Unlimited (Registered number: 06389520)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

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 8 (2024 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 March 2024
and 28 February 2025 323,113
AMORTISATION
At 1 March 2024
and 28 February 2025 323,113
NET BOOK VALUE
At 28 February 2025 -
At 29 February 2024 -

The Bio Nano Centre Unlimited (Registered number: 06389520)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2024 87,437
Additions 457
At 28 February 2025 87,894
DEPRECIATION
At 1 March 2024 80,650
Charge for year 1,112
At 28 February 2025 81,762
NET BOOK VALUE
At 28 February 2025 6,132
At 29 February 2024 6,787

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£    £   
Trade debtors - 25,179
Other debtors 87,956 90,297
87,956 115,476

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£    £   
Bank loans and overdrafts 6,180 -
Trade creditors 21,518 38,716
Taxation and social security 6,594 6,054
Other creditors 20,772 9,806
55,064 54,576

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
28.2.25 29.2.24
£    £   
Bank loans 37,309 43,173
Amounts owed to group undertakings 653,846 651,601
Other creditors 622,615 404,731
1,313,770 1,099,505