REGISTERED NUMBER: SC481122 (Scotland)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

BIOME CONSULTING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R D Moores

Mr M R Owen

REGISTERED OFFICE:

272 Bath Street

Glasgow

G2 4JR

REGISTERED NUMBER:

SC481122 (Scotland)

ACCOUNTANTS:

Stanton Ralph & Co Limited

Chartered Accountants

The Old Police Station

Whitburn Street

Bridgnorth

Shropshire

WV16 4QP

FIXED ASSETS

138,269

Tangible assets

4

117,718

CURRENT ASSETS

171,928

Debtors

5

209,452

166,321

Cash at bank

401,255

338,249

610,707

CREDITORS

113,087

Amounts falling due within one year

6

307,863

225,162

NET CURRENT ASSETS

302,844

363,431

TOTAL ASSETS LESS CURRENT LIABILITIES

420,562

CREDITORS

(43,207

)

Amounts falling due after more than one year

7

(35,705

)

-

PROVISIONS FOR LIABILITIES

8

(29,430

)

320,224

NET ASSETS

355,427

CAPITAL AND RESERVES

10

Called up share capital

9

10

320,214

Retained earnings

355,417

320,224

355,427

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19th December 2025 and were signed on its behalf by:

Mr M R Owen - Director

Mr R D Moores - Director

1.	STATUTORY INFORMATION

Biome Consulting Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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

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 represents net invoiced sales, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Totals

Equipment

vehicles

£

£

£

COST

At 1st April 2024

267,675

71,669

196,006

Additions

32,067

32,067

-

At 31st March 2025

299,742

103,736

196,006

DEPRECIATION

At 1st April 2024

129,406

46,912

82,494

Charge for year

52,618

13,781

38,837

At 31st March 2025

182,024

60,693

121,331

NET BOOK VALUE

At 31st March 2025

117,718

43,043

74,675

At 31st March 2024

138,269

24,757

113,512

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1st April 2024

and 31st March 2025

63,981

DEPRECIATION

At 1st April 2024

15,995

Charge for year

15,995

At 31st March 2025

31,990

NET BOOK VALUE

At 31st March 2025

31,991

At 31st March 2024

47,986

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

195,707

160,616

Other debtors

13,745

11,312

209,452

171,928

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

7,502

7,502

Trade creditors

12,386

1,723

Taxation and social security

214,488

101,002

Other creditors

73,487

2,860

307,863

113,087

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

35,705

43,207

8.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

29,430

-

Deferred

tax

£

Provided during year

29,430

Balance at 31st March 2025

29,430

9.	CALLED UP SHARE CAPITAL

Alloted and issued:

Nominal

31.3.25

31.3.24

Number: Class:

Value:

£

£

4 Ordinary A

£1.00

4.00

4.00

2 Ordinary B

£1.00

2.00

2.00

2 Ordinary C

£1.00

2.00

2.00

2 Ordinary D

£1.00

2.00

2.00

10.00

10.00

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st March 2025 and 31st March 2024:

31.3.25

31.3.24

£

£

Mr M R Owen

Balance outstanding at start of year

2,847

(1,107

)

Amounts advanced

61,202

104,751

Amounts repaid

(133,946

)

(100,797

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(69,897

)

2,847

Mr R D Moores

Balance outstanding at start of year

5,507

(3,078

)

Amounts advanced

95,277

87,273

Amounts repaid

(95,795

)

(78,688

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

4,989

5,507

No interest charged