Company Registration No. 09476569 (England and Wales)
21D Bioengineering Limited
Unaudited accounts
for the year ended 31 March 2025
21D Bioengineering Limited
Unaudited accounts
Contents
21D Bioengineering Limited
Company Information
for the year ended 31 March 2025
Directors
J Garbett
Dr R Vijayanarayanan
Company Number
09476569 (England and Wales)
Registered Office
831 Birchwood Boulevard
Birchwood
Warrington
WA3 7QZ
ENGLAND
Accountants
Multiply Accountancy Limited
71-75 Shelton Street
London
WC2H 9JQ
21D Bioengineering Limited
Statement of financial position
as at 31 March 2025
Intangible assets
136,630
98,073
Tangible assets
464,147
507,850
Cash at bank and in hand
15,852
33,512
Creditors: amounts falling due within one year
(3,607,265)
(2,652,435)
Net current liabilities
(2,103,997)
(1,981,520)
Total assets less current liabilities
(1,503,220)
(1,375,597)
Creditors: amounts falling due after more than one year
(42,649)
(73,450)
Provisions for liabilities
Deferred tax
(117,725)
(70,163)
Net liabilities
(1,663,594)
(1,519,210)
Called up share capital
100
100
Profit and loss account
(1,663,694)
(1,519,310)
Shareholders' funds
(1,663,594)
(1,519,210)
For the year ending 31 March 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 December 2025 and were signed on its behalf by
J Garbett
Director
Company Registration No. 09476569
21D Bioengineering Limited
Notes to the Accounts
for the year ended 31 March 2025
21D Bioengineering Limited is a private company, limited by shares, registered in England and Wales, registration number 09476569. The registered office is 831 Birchwood Boulevard, Birchwood, Warrington, WA3 7QZ, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
8.33% straight line
Plant & machinery
8.33% straight line
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
At the balance sheet date, the company had net liabilities. The company is dependent on the continued financial support of its parent undertaking and fellow group companies to enable it to meet its liabilities as they fall due.
The directors have received confirmation that such support will continue for the foreseeable future. On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis.
21D Bioengineering Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Intangible fixed assets
Other
Charge for the year
31,864
5
Tangible fixed assets
Land & buildings
Plant & machinery
Total
Cost or valuation
At cost
At cost
At 1 April 2024
9,920
664,534
674,454
At 31 March 2025
9,920
694,523
704,443
At 1 April 2024
297
166,307
166,604
Charge for the year
822
72,870
73,692
At 31 March 2025
1,119
239,177
240,296
At 31 March 2025
8,801
455,346
464,147
At 31 March 2024
9,623
498,227
507,850
Amounts falling due within one year
Amounts due from group undertakings etc.
1,022,120
-
Accrued income and prepayments
465,296
104,687
21D Bioengineering Limited
Notes to the Accounts
for the year ended 31 March 2025
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
30,800
30,801
Trade creditors
23,873
104,579
Amounts owed to group undertakings and other participating interests
3,542,201
2,471,201
Taxes and social security
5,658
39,433
8
Creditors: amounts falling due after more than one year
2025
2024
9
Deferred taxation
2025
2024
Accelerated capital allowances
117,725
70,163
Provision at start of year
70,163
70,163
Charged to the profit and loss account
47,562
-
Provision at end of year
117,725
70,163
10
Operating lease commitments
2025
2024
At 31 March 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
-
7,568
11
Transactions with related parties
The company is exempt from the disclosure requirements of related party transactions with group undertakings.
The immediate parent company is 21D Holdings Limited. The ultimate parent company is 21D Group Holdings Limited.
The ultimate controlling party is Rajesh Vijayanarayanan.
13
Average number of employees
During the year the average number of employees was 26 (2024: 30).