Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-312025-01-31true2024-02-01true7falsebiological water treatment7The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11780695 2024-02-01 2025-01-31 11780695 2023-02-01 2024-01-31 11780695 2025-01-31 11780695 2024-01-31 11780695 2023-02-01 11780695 c:Director1 2024-02-01 2025-01-31 11780695 d:Buildings d:LongLeaseholdAssets 2024-02-01 2025-01-31 11780695 d:Buildings d:LongLeaseholdAssets 2025-01-31 11780695 d:Buildings d:LongLeaseholdAssets 2024-01-31 11780695 d:Buildings d:ShortLeaseholdAssets 2024-02-01 2025-01-31 11780695 d:PlantMachinery 2024-02-01 2025-01-31 11780695 d:PlantMachinery 2025-01-31 11780695 d:PlantMachinery 2024-01-31 11780695 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 11780695 d:FurnitureFittings 2024-02-01 2025-01-31 11780695 d:FurnitureFittings 2025-01-31 11780695 d:FurnitureFittings 2024-01-31 11780695 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 11780695 d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 11780695 d:PatentsTrademarksLicencesConcessionsSimilar 2025-01-31 11780695 d:PatentsTrademarksLicencesConcessionsSimilar 2024-01-31 11780695 d:OtherResidualIntangibleAssets 2024-02-01 2025-01-31 11780695 d:CurrentFinancialInstruments 2025-01-31 11780695 d:CurrentFinancialInstruments 2024-01-31 11780695 d:Non-currentFinancialInstruments 2025-01-31 11780695 d:Non-currentFinancialInstruments 2024-01-31 11780695 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 11780695 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 11780695 d:Non-currentFinancialInstruments d:AfterOneYear 2025-01-31 11780695 d:Non-currentFinancialInstruments d:AfterOneYear 2024-01-31 11780695 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-01-31 11780695 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-01-31 11780695 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-01-31 11780695 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-01-31 11780695 d:ShareCapital 2024-02-01 2025-01-31 11780695 d:ShareCapital 2025-01-31 11780695 d:ShareCapital 2023-02-01 2024-01-31 11780695 d:ShareCapital 2024-01-31 11780695 d:ShareCapital 2023-02-01 11780695 d:SharePremium 2024-02-01 2025-01-31 11780695 d:SharePremium 2025-01-31 11780695 d:SharePremium 2023-02-01 2024-01-31 11780695 d:SharePremium 2024-01-31 11780695 d:SharePremium 2023-02-01 11780695 d:RetainedEarningsAccumulatedLosses 2024-02-01 2025-01-31 11780695 d:RetainedEarningsAccumulatedLosses 2025-01-31 11780695 d:RetainedEarningsAccumulatedLosses 2023-02-01 2024-01-31 11780695 d:RetainedEarningsAccumulatedLosses 2024-01-31 11780695 d:RetainedEarningsAccumulatedLosses 2023-02-01 11780695 c:OrdinaryShareClass1 2024-02-01 2025-01-31 11780695 c:OrdinaryShareClass1 2025-01-31 11780695 c:OrdinaryShareClass1 2024-01-31 11780695 c:OrdinaryShareClass2 2024-02-01 2025-01-31 11780695 c:OrdinaryShareClass2 2025-01-31 11780695 c:OrdinaryShareClass2 2024-01-31 11780695 c:FRS102 2024-02-01 2025-01-31 11780695 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 11780695 c:FullAccounts 2024-02-01 2025-01-31 11780695 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 11780695 2 2024-02-01 2025-01-31 11780695 6 2024-02-01 2025-01-31 11780695 d:PatentsTrademarksLicencesConcessionsSimilar d:OwnedIntangibleAssets 2024-02-01 2025-01-31 11780695 e:PoundSterling 2024-02-01 2025-01-31 xbrli:shares iso4217:GBP xbrli:pure
Company Registration Number: 11780695



















BIO2PURE LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025













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BIO2PURE LIMITED
REGISTERED NUMBER: 11780695

STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2025

2025
2024
Note
£
£

Fixed assets
  

Intangible assets
 4 
2,095
3,552

Tangible assets
 5 
27,805
51,357

Investments
 6 
3,100
3,100

  
33,000
58,009

Current assets
  

Stocks
  
22,418
33,172

Debtors: amounts falling due within one year
 7 
204,055
175,087

Cash at bank and in hand
  
20,059
25,990

  
246,532
234,249

Creditors: amounts falling due within one year
 8 
(244,509)
(218,341)

Net current assets
  
 
 
2,023
 
 
15,908

Total assets less current liabilities
  
35,023
73,917

Creditors: amounts falling due after more than one year
 9 
(523,266)
(498,407)

  

Net liabilities
  
(488,243)
(424,490)

Page 1

 
BIO2PURE LIMITED
REGISTERED NUMBER: 11780695

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JANUARY 2025

2025
2024
Note
£
£

Capital and reserves
  

Called up share capital 
 11 
3,588
3,527

Share premium account
  
1,153,590
1,111,151

Profit and loss account
  
(1,645,421)
(1,539,168)

  
(488,243)
(424,490)


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 comprehensive income 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 by: 






A Davies
Director
Date: 19 August 2025

The notes on pages 4 to 12 form part of these financial statements.

Page 2

 
BIO2PURE LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JANUARY 2025


Called up share capital
Share premium account
Profit and loss account
Total equity

£
£
£
£

At 1 February 2024
3,527
1,111,151
(1,539,168)
(424,490)


Comprehensive income for the year

Loss for the year
-
-
(106,253)
(106,253)
Total comprehensive income for the year
-
-
(106,253)
(106,253)


Contributions by and distributions to owners

Shares issued during the year
61
42,439
-
42,500


Total transactions with owners
61
42,439
-
42,500


At 31 January 2025
3,588
1,153,590
(1,645,421)
(488,243)


The notes on pages 4 to 12 form part of these financial statements.


STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JANUARY 2024


Called up share capital
Share premium account
Profit and loss account
Total equity

£
£
£
£

At 1 February 2023
3,086
929,591
(1,403,177)
(470,500)


Comprehensive income for the year

Loss for the year
-
-
(135,991)
(135,991)
Total comprehensive income for the year
-
-
(135,991)
(135,991)


Contributions by and distributions to owners

Shares issued during the year
441
181,560
-
182,001


Total transactions with owners
441
181,560
-
182,001


At 31 January 2024
3,527
1,111,151
(1,539,168)
(424,490)


The notes on pages 4 to 12 form part of these financial statements.

Page 3

 
BIO2PURE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1.


General information

The company is a private company limited by shares incorporated and domiciled in the United Kingdom. The registered office is c/o Armstrong Watson, 3rd Floor, 10 South Parade, Leeds LS1 5QS and it trades from Unit 6 Sovereign Way, Birkenhead, Merseyside, CH41 1DL.
The principal activity of the company is biological water treatment.

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

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Going concern

Notwithstanding the net current liabilities position at the year end the directors have prepared the financial statements on the going concern basis which assumes the continued support of the company's directors, shareholders and creditors.
The company has reported operating losses since incorporation; however, the directors are confident of the future operating potential of the company. Global clean water for all is a key strategic objective of the World Health Organisation and the directors are therefore confident that the market opportunity is strong. 
In order to mitigate any short term cash shortfall, the company  has accessed additional investment  during the year.     
However, given the ongoing uncertainty surrounding the company’s forecasted revenue over the 12 month period from the approval of the financial statements, the directors do recognise that this  constitutes a material uncertainty that may cast significant doubt over the Company's ability to continue as a going concern.

 
2.4

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Page 4

 
BIO2PURE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
2.5

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.6

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.7

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

Page 5

 
BIO2PURE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
2.8

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of comprehensive income in the same period as the related expenditure.

 
2.9

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.10

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.11

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.12

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.13

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


Page 6

 
BIO2PURE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
2.14

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 The estimated useful lives range as follows:

Website
-
5
years

 
2.15

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

S/Term Leasehold Property
-
20%
straight line
Plant and machinery
-
20%
straight line
Fixtures and fittings
-
20%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.16

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.17

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.18

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.

Page 7

 
BIO2PURE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
2.19

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.20

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.

  
2.21

Financial Instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees during the year was 7 (2024 - 7).


4.


Intangible assets




Website

£



Cost


At 1 February 2024
7,285



At 31 January 2025

7,285



Amortisation


At 1 February 2024
3,733


Charge for the year on owned assets
1,457



At 31 January 2025

5,190



Net book value



At 31 January 2025
2,095



At 31 January 2024
3,552



Page 8

 
BIO2PURE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

5.


Tangible fixed assets





L/Term Leasehold Property
Plant and machinery
Fixtures and fittings
Total

£
£
£
£



Cost or valuation


At 1 February 2024
18,672
203,280
19,105
241,057


Additions
-
12,462
-
12,462



At 31 January 2025

18,672
215,742
19,105
253,519



Depreciation


At 1 February 2024
14,542
159,833
15,325
189,700


Charge for the year on owned assets
3,189
29,596
3,229
36,014



At 31 January 2025

17,731
189,429
18,554
225,714



Net book value



At 31 January 2025
941
26,313
551
27,805



At 31 January 2024
4,130
43,446
3,780
51,356

Page 9

 
BIO2PURE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

6.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 February 2024
3,100



At 31 January 2025
3,100





7.


Debtors

2025
2024
£
£


Trade debtors
49,791
36,874

Amounts owed by group undertakings
107,562
82,562

Other debtors
34,578
40,952

Prepayments and accrued income
12,124
14,699

204,055
175,087



8.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
7,141
21,422

Trade creditors
40,503
45,907

Other taxation and social security
57,385
37,793

Other creditors
102,216
74,507

Accruals and deferred income
37,264
38,712

244,509
218,341


Other creditors includes a loan of £20,000 (2023: £20,000) from a shareholder. The loan is interest free and has no fixed terms for repayment. 

Page 10

 
BIO2PURE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

9.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
523,266
498,407

523,266
498,407



10.


Loans


Analysis of the maturity of loans is given below:


2025
2024
£
£

Amounts falling due within one year

Bank loans
7,141
21,422


7,141
21,422

Amounts falling due 1-2 years

Bank loans
523,266
7,141


523,266
7,141

Amounts falling due 2-5 years

Bank loans
-
491,266


-
491,266


530,407
519,829



11.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



100 (2024 - 100) Ordinary A shares of £1.0000 each
100
100
34,876,281 (2024 - 34,269,100) Ordinary Shares shares of £0.0001 each
3,488
3,427

3,588

3,527


607,146 (2024 - 4,404,515) ordinary shares were allotted and issued in the year. The nominal value of the shares issued was £61 (2024 - £441) and the total consideration for the shares was £42,500 (2024 -  £182,000).

Page 11

 
BIO2PURE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

12.


Pension commitments

The company operates a defined contribution scheme for the benefit of the directors and staff. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the funds and amounted to £1,743 (2024 - £2,140). Contributions totaling £nil (2024 - £340) were payable to the fund at the balance sheet date and are included in creditors.


13.


Related party transactions

Included within creditors is a director's loan account of £76,789 (2024 - £48,740). The balance is interest free and repayable on demand. 


Page 12