Acorah Software Products - Accounts Production 16.5.460 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 07753922 Mrs Annette England Mr Graham England iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07753922 2024-08-31 07753922 2025-08-31 07753922 2024-09-01 2025-08-31 07753922 frs-core:CurrentFinancialInstruments 2025-08-31 07753922 frs-core:FurnitureFittings 2025-08-31 07753922 frs-core:FurnitureFittings 2024-09-01 2025-08-31 07753922 frs-core:FurnitureFittings 2024-08-31 07753922 frs-core:NetGoodwill 2025-08-31 07753922 frs-core:NetGoodwill 2024-09-01 2025-08-31 07753922 frs-core:NetGoodwill 2024-08-31 07753922 frs-core:SharePremium 2025-08-31 07753922 frs-core:ShareCapital 2025-08-31 07753922 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 07753922 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 07753922 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 07753922 frs-bus:SmallEntities 2024-09-01 2025-08-31 07753922 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 07753922 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 07753922 frs-bus:Director1 2024-09-01 2025-08-31 07753922 frs-bus:Director2 2024-09-01 2025-08-31 07753922 frs-countries:EnglandWales 2024-09-01 2025-08-31 07753922 2023-08-31 07753922 2024-08-31 07753922 2023-09-01 2024-08-31 07753922 frs-core:CurrentFinancialInstruments 2024-08-31 07753922 frs-core:SharePremium 2024-08-31 07753922 frs-core:ShareCapital 2024-08-31 07753922 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 07753922
Biomax Scientific Consultancy Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
VT Accountancy
Chartered Certified Accountants
Unit 5B
Willow Gate
Stratton Audley
OX27 9AU
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07753922
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 430 740
430 740
CURRENT ASSETS
Debtors 6 17,782 27,764
Cash at bank and in hand 345,043 366,326
362,825 394,090
Creditors: Amounts Falling Due Within One Year 7 (77,889 ) (57,726 )
NET CURRENT ASSETS (LIABILITIES) 284,936 336,364
TOTAL ASSETS LESS CURRENT LIABILITIES 285,366 337,104
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (82 ) (140 )
NET ASSETS 285,284 336,964
CAPITAL AND RESERVES
Called up share capital 9 4 4
Share premium account 15,000 15,000
Profit and Loss Account 270,280 321,960
SHAREHOLDERS' FUNDS 285,284 336,964
Page 1
Page 2
For the year ending 31 August 2025 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Annette England
Director
26/09/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Biomax Scientific Consultancy Limited Registered number 07753922 is a limited by shares company incorporated in England & Wales. The Registered Office is 20 Byron Way, Bicester, Oxon, OX26 2YP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% straight line
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2024 70,000
As at 31 August 2025 70,000
Amortisation
As at 1 September 2024 70,000
As at 31 August 2025 70,000
Net Book Value
As at 31 August 2025 -
As at 1 September 2024 -
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Page 4
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 September 2024 3,939
As at 31 August 2025 3,939
Depreciation
As at 1 September 2024 3,199
Provided during the period 310
As at 31 August 2025 3,509
Net Book Value
As at 31 August 2025 430
As at 1 September 2024 740
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 17,658 22,466
Prepayments and accrued income 124 298
Other debtors - 5,000
17,782 27,764
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 4,332 3,396
VAT 2,157 2,065
Accruals and deferred income 1,491 1,113
Directors' loan accounts 69,909 51,152
77,889 57,726
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 82 140
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 4 4
Page 4