REGISTERED NUMBER: 06516270 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2024

for

Bakhu Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

C A Leece

Dr L Proctor

SECRETARY:

Miss S L Braithwaite

REGISTERED OFFICE:

10 Gainsborough Road

Southport

Merseyside

PR8 2EY

REGISTERED NUMBER:

06516270 (England and Wales)

ACCOUNTANTS:

Kinsella Clarke Limited

61 Stanley Road

Bootle

Merseyside

L20 7BZ

FIXED ASSETS

Tangible assets

4

1,717

2,725

CURRENT ASSETS

Debtors

5

259,847

254,963

Cash at bank

161,109

154,508

420,956

409,471

CREDITORS

Amounts falling due within one year

6

232,167

59,262

NET CURRENT ASSETS

188,789

350,209

TOTAL ASSETS LESS CURRENT LIABILITIES

190,506

352,934

PROVISIONS FOR LIABILITIES

429

518

NET ASSETS

190,077

352,416

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

189,977

352,316

SHAREHOLDERS' FUNDS

190,077

352,416

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

C A Leece - Director

1.	STATUTORY INFORMATION

Bakhu 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on reducing balance

Taxation

Taxation for the year 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2023

18,227

Additions

1,333

Disposals

(14,914

)

At 30 June 2024

4,646

DEPRECIATION

At 1 July 2023

15,502

Charge for year

846

Eliminated on disposal

(13,419

)

At 30 June 2024

2,929

NET BOOK VALUE

At 30 June 2024

1,717

At 30 June 2023

2,725

5.

DEBTORS

30.6.24

30.6.23

£

£

Amounts falling due within one year:

Trade debtors

55,784

50,420

Other debtors

152,660

153,140

208,444

203,560

Amounts falling due after more than one year:

Other debtors

51,403

51,403

Aggregate amounts

259,847

254,963

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.24

30.6.23

£

£

Trade creditors

2,067

5,111

Taxation and social security

100,946

46,304

Other creditors

129,154

7,847

232,167

59,262