Biton System Consultants Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03651450

Biton System Consultants Limited

Filleted Unaudited Financial Statements

31 October 2025

Biton System Consultants Limited

Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5	5,030	4,900
Investments	6	31,440	31,440
		--------	--------
		36,470	36,340

Current assets

Debtors	7	109,430	162,477
Cash at bank and in hand		1,068,510	818,679
		------------	---------
		1,177,940	981,156

Creditors: amounts falling due within one year	8	559,498		489,735
		------------		---------
Net current assets			618,442		491,421
			---------		---------
Total assets less current liabilities			654,912		527,761
			---------		---------

Capital and reserves

Called up share capital	9	100	100
Profit and loss account		654,812	527,661
		---------	---------
Shareholders funds		654,912	527,761
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Biton System Consultants Limited

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 8 December 2025 , and are signed on behalf of the board by:

K Bateman
Director

Company registration number: 03651450

Biton System Consultants Limited

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 146 New London Road, Chelmsford, Essex, CM2 0AW, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers. Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant and machinery	-	25% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

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.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 9 (2024: 9 ).

5. Tangible assets

	Plant and machinery
	£
Cost
At 1 November 2024	12,845
Additions	1,731
	--------
At 31 October 2025	14,576
	--------
Depreciation
At 1 November 2024	7,945
Charge for the year	1,601
	--------
At 31 October 2025	9,546
	--------
Carrying amount
At 31 October 2025	5,030
	--------
At 31 October 2024	4,900
	--------

6. Investments

	Other investments other than loans
	£
Cost
At 1 November 2024 and 31 October 2025	31,440
	--------
Impairment
At 1 November 2024 and 31 October 2025	–
	--------

Carrying amount
At 31 October 2025	31,440
	--------
At 31 October 2024	31,440
	--------

7. Debtors

	2025	2024
	£	£
Trade debtors	–	53,550
Amounts owed by group undertakings and undertakings in which the company has a participating interest	100,515	100,515
Other debtors	8,915	8,412
	---------	---------
	109,430	162,477
	---------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	103	2,913
Corporation tax	267,477	242,708
Social security and other taxes	52,457	32,883
Other creditors	239,461	211,231
	---------	---------
	559,498	489,735
	---------	---------

9. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

10. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	17,000	17,000
Later than 1 year and not later than 5 years	16,292	33,292
	--------	--------
	33,292	50,292
	--------	--------