REGISTERED NUMBER: 01584966 (England and Wales)

Unaudited Financial Statements

for the Period 1 October 2023 to 31 March 2025

for

Bio-Nuclear Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr S J Anderson

REGISTERED OFFICE:

Marland House

13 Huddersfield Road

Barnsley

South Yorkshire

S70 2LW

REGISTERED NUMBER:

01584966 (England and Wales)

ACCOUNTANTS:

Harris & Co Limited

Chartered Accountants

Marland House

13 Huddersfield Road

Barnsley

South Yorkshire

S70 2LW

FIXED ASSETS

Investments

5

972,925

84,400

CURRENT ASSETS

Debtors

6

75,012

188,002

Cash at bank and in hand

303,438

1,112,095

378,450

1,300,097

CREDITORS

Amounts falling due within one year

7

8,464

602

NET CURRENT ASSETS

369,986

1,299,495

TOTAL ASSETS LESS CURRENT LIABILITIES

1,342,911

1,383,895

PROVISIONS FOR LIABILITIES

8,986

-

NET ASSETS

1,333,925

1,383,895

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Capital redemption reserve

100

100

Retained earnings

1,332,825

1,382,795

SHAREHOLDERS' FUNDS

1,333,925

1,383,895

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the Company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 August 2025 and were signed by:

Mr S J Anderson - Director

1.	STATUTORY INFORMATION

Bio-Nuclear Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation and functional currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared on a going concern basis under the historical cost convention modified to include certain items at fair value.

Significant judgements and estimates

The principal accounting policies and significant judgements and estimates applied in the preparation of these financial statements are set out below. These policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2023 - 1 ) .

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 October 2023

84,400

Additions

934,753

Disposals

(58,512

)

Revaluations

12,284

At 31 March 2025

972,925

NET BOOK VALUE

At 31 March 2025

972,925

At 30 September 2023

84,400

Cost or valuation at 31 March 2025 is represented by:

Other

investments

£

Valuation in 2025

12,284

Cost

960,641

972,925

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Other debtors

75,012

188,002

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Taxation and social security

7,270

-

Other creditors

1,194

602

8,464

602

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2023

value:

£

£

1,000

Ordinary

£1

1,000

1,000

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 March 2025 and the year ended 30 September 2023:

2025

2023

£

£

Mr S J Anderson

Balance outstanding at start of period

97,214

(3,615

)

Amounts advanced

399,538

132,088

Amounts repaid

(406,400

)

(31,259

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

90,352

97,214