Company registration number 07057565 (England and Wales)
BIOS ANALYTIQUE LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
BIOS ANALYTIQUE LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
BIOS ANALYTIQUE LTD
BALANCE SHEET
AS AT
31 DECEMBER 2024
31 December 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,846,271
1,884,689
Current assets
Stocks
147,655
280,461
Debtors
4
481,295
546,069
Cash at bank and in hand
724,575
689,349
1,353,525
1,515,879
Creditors: amounts falling due within one year
5
(624,367)
(795,609)
Net current assets
729,158
720,270
Total assets less current liabilities
2,575,429
2,604,959
Creditors: amounts falling due after more than one year
6
(179,347)
(327,369)
Provisions for liabilities
(229,681)
(212,583)
Net assets
2,166,401
2,065,007
Capital and reserves
Called up share capital
7
500,000
500,000
Profit and loss reserves
1,666,401
1,565,007
Total equity
2,166,401
2,065,007

The notes on pages 3 to 8 form part of these financial statements.

BIOS ANALYTIQUE LTD
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2024
31 December 2024
- 2 -

For the financial year ended 31 December 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 of its financial statements for the year in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 3 July 2025 and are signed on its behalf by:
D Augustus
Director
Company registration number 07057565 (England and Wales)
BIOS ANALYTIQUE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 3 -
1
Accounting policies
Company information

Bios Analytique Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 8 South Fens Enterprise Park, Fenton Way, Chatteris, Cambs, PE16 6WA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

 

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
25% straight line basis
Fixtures, fittings and equipment
25% straight line basis
Computer equipment
25% straight line basis
Motor vehicles
20% reducing balance
Operating leases
Straight line over its useful economic life

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

 

Equipment on hire, with the company as lessor, under operating leases as fixed assets and depreciated under a straight line method to write off the cost of the fixed assets down to their estimated residual values. Rental income from the operating leases is recognised in the income statement on a straight-line basis over the lease term.

BIOS ANALYTIQUE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 4 -
1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

 

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

BIOS ANALYTIQUE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 5 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

BIOS ANALYTIQUE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 6 -
1.11
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

 

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

1.12
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
5
5
3
Tangible fixed assets
Plant and machinery
Fixtures, fittings and equipment
Computer equipment
Motor vehicles
Operating leases
Total
£
£
£
£
£
£
Cost
At 1 January 2024
7,903
2,005
10,643
48,905
3,126,579
3,196,035
Additions
-
0
-
0
-
0
47,641
628,877
676,518
Disposals
-
0
-
0
-
0
(48,905)
(429,204)
(478,109)
At 31 December 2024
7,903
2,005
10,643
47,641
3,326,252
3,394,444
Depreciation and impairment
At 1 January 2024
7,903
2,005
9,075
23,866
1,268,497
1,311,346
Depreciation charged in the year
-
0
-
0
444
9,346
630,181
639,971
Eliminated in respect of disposals
-
0
-
0
-
0
(23,866)
(379,278)
(403,144)
At 31 December 2024
7,903
2,005
9,519
9,346
1,519,400
1,548,173
BIOS ANALYTIQUE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
3
Tangible fixed assets
Plant and machinery
Fixtures, fittings and equipment
Computer equipment
Motor vehicles
Operating leases
Total
£
£
£
£
£
£
(Continued)
- 7 -
Carrying amount
At 31 December 2024
-
0
-
0
1,124
38,295
1,806,852
1,846,271
At 31 December 2023
-
0
-
0
1,568
25,039
1,858,082
1,884,689

Societe Generale Equipment Finance Ltd holds a fixed charge over the company's assets which they have an interest in.

4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
397,829
468,425
Amounts owed by group undertakings
5,516
-
0
Other debtors
-
0
1,500
Prepayments and accrued income
77,950
76,144
481,295
546,069
5
Creditors: amounts falling due within one year
2024
2023
£
£
Obligations under finance leases
246,196
373,942
Trade creditors
189,063
31,637
Amounts owed to group undertakings
3,834
50,000
Taxation and social security
22,460
93,920
Deferred income
146,199
228,929
Other creditors
185
4
Accruals
16,430
17,177
624,367
795,609
6
Creditors: amounts falling due after more than one year
2024
2023
£
£
Obligations under finance leases
179,347
327,369

The finance lease agreements are secured on the assets to which they relate.

BIOS ANALYTIQUE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 8 -
7
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
500,000
500,000
500,000
500,000
8
Operating lease commitments
Lessee

Operating lease payments represents rental payable by the company for its business premises, motor vehicle and equipment. The property rental lease has been negotiated for an average term of 5 years until 2025.

 

 

2024
2023
£
£
240,361
19,500
Lessor

The operating leases represent leases to third parties. The leases are negotiated over terms of 1 to 5 years and rentals are fixed for 1 to 5 years. There are no options in place for either party to extend the lease terms.

2024
2023
£
£
1,298,999
2,376,648
9
Parent company

The parent company of Bios Analytique Ltd is Bios Analytique SAS a company incorporated in France and it's business and registered office is 1, Rue du Mont Perdu, 31240 L'Union, France (company registration number 403 103 989).

The ultimate parent company is Bios Analytical Limited incorporated in 7 South Fens Enterprise Park, Chatteris, Cambridgeshire (company number 08606486).

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