Caseware UK (AP4) 2025.0.111 2025.0.111 2025-08-31 2025-08-31 false false 2024-09-01 false No description of principal activity 2 2 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09889322 2024-09-01 2025-08-31 09889322 2023-09-01 2024-08-31 09889322 2025-08-31 09889322 2024-08-31 09889322 c:Director1 2024-09-01 2025-08-31 09889322 c:Director2 2024-09-01 2025-08-31 09889322 c:RegisteredOffice 2024-09-01 2025-08-31 09889322 d:PlantMachinery 2024-09-01 2025-08-31 09889322 d:PlantMachinery 2025-08-31 09889322 d:PlantMachinery 2024-08-31 09889322 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 09889322 d:OfficeEquipment 2024-09-01 2025-08-31 09889322 d:OfficeEquipment 2025-08-31 09889322 d:OfficeEquipment 2024-08-31 09889322 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 09889322 d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 09889322 d:CurrentFinancialInstruments 2025-08-31 09889322 d:CurrentFinancialInstruments 2024-08-31 09889322 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 09889322 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 09889322 d:ShareCapital 2025-08-31 09889322 d:ShareCapital 2024-08-31 09889322 d:RetainedEarningsAccumulatedLosses 2025-08-31 09889322 d:RetainedEarningsAccumulatedLosses 2024-08-31 09889322 c:OrdinaryShareClass1 2024-09-01 2025-08-31 09889322 c:OrdinaryShareClass1 2025-08-31 09889322 c:FRS102 2024-09-01 2025-08-31 09889322 c:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 09889322 c:FullAccounts 2024-09-01 2025-08-31 09889322 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09889322 2 2024-09-01 2025-08-31 09889322 e:PoundSterling 2024-09-01 2025-08-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 09889322 ECO-BIOSCIENCE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
ECO-BIOSCIENCE LIMITED COMPANY INFORMATION
Directors | M C Harvey
| J M Pichler
Registered number | 09889322
Registered office | Glebe Barn
| Ringstead
| Hunstanton
| PE36 5JZ
Accountants | MA Partners LLP
| Chartered Accountants
| 7 The Close
| Norwich
| Norfolk
| NR1 4DJ
ECO-BIOSCIENCE LIMITED CONTENTS
| Page
Accountants' Report | 1
Balance Sheet | 2 - 3
Notes to the Financial Statements | 4 - 10
ECO-BIOSCIENCE LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ECO-BIOSCIENCE LIMITED FOR THE YEAR ENDED 31 AUGUST 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Eco-Bioscience Limited for the year ended 31 August 2025 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of Directors of Eco-Bioscience Limited, as a body, in accordance with the terms of our engagement letter dated 5 September 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Eco-Bioscience Limited and state those matters that we have agreed to state to the Board of Directors of Eco-Bioscience Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Eco-Bioscience Limited and its Board of Directors, as a body, for our work or for this report. It is your duty to ensure that Eco-Bioscience Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Eco-Bioscience Limited. You consider that Eco-Bioscience Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Eco-Bioscience Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. MA Partners LLP Chartered Accountants 7 The Close Norwich Norfolk NR1 4DJ 9 March 2026 Page 1
ECO-BIOSCIENCE LIMITED REGISTERED NUMBER: 09889322 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 8,959 |  | 7,562
|  |  | 8,959 |  | 7,562
Current assets |  |  |  |  |
Stocks |  | 131,745 |  | 109,727 |
Debtors: amounts falling due within one year | 5 | 39,587 |  | 20,620 |
Cash at bank and in hand |  | 64,486 |  | 42,492 |
|  | 235,818 |  | 172,839 |
Creditors: amounts falling due within one year | 6 | (51,810) |  | (43,138) |
Net current assets |  |  | 184,008 |  | 129,701
Total assets less current liabilities |  |  | 192,967 |  | 137,263
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (2,240) |  | - |
|  |  | (2,240) |  | -
Net assets |  |  | 190,727 |  | 137,263
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 170 |  | 170
Profit and loss account |  |  | 190,557 |  | 137,093
|  |  | 190,727 |  | 137,263
Page 2
ECO-BIOSCIENCE LIMITED REGISTERED NUMBER: 09889322 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 March 2026.
M C Harvey | J M Pichler
Director | Director
The notes on pages 4 to 10 form part of these financial statements. Page 3
ECO-BIOSCIENCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Eco-Bioscience Limited is a private company, limited by shares, incorporated and domiciled in England and Wales. The registered office is Glebe Barn, Ringstead, Hunstanton, PE36 5JZ. The Company's principal activity is the production and distribution of environment friendly biological solutions. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Page 4
ECO-BIOSCIENCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line and reducing balance method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% reducing balance
|  |  |  | Office equipment | - | 3 years straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 5
ECO-BIOSCIENCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.11 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.12 | Financial instruments
Financial instruments The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Page 6
ECO-BIOSCIENCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.12 | Financial instruments (continued)
Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Impairment of financial assets Financial assets are assessed for indicators of impairment at each reporting date. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Other financial instruments Debt instruments that do not meet the conditions as set out in FRS 102 paragraph 11.9 are subsequently measured at fair value through the profit or loss. Derecognition of financial assets Page 7
ECO-BIOSCIENCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.12 | Financial instruments (continued)
Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
| 2.13 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 8
ECO-BIOSCIENCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | Tangible fixed assets
|  | Plant and machinery | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 September 2024 | 3,209 | 10,899 | 14,108
| Additions | - | 5,081 | 5,081
| At 31 August 2025 | 3,209 | 15,980 | 19,189
| Depreciation |  |  |
| At 1 September 2024 | 2,165 | 4,381 | 6,546
| Charge for the year on owned assets | 261 | 3,423 | 3,684
| At 31 August 2025 | 2,426 | 7,804 | 10,230
| Net book value |  |  |
| At 31 August 2025 | 783 | 8,176 | 8,959
| At 31 August 2024 | 1,044 | 6,518 | 7,562
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 39,587 | 19,967
| Other debtors | - | 653
|  | 39,587 | 20,620
Page 9
ECO-BIOSCIENCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 18,007 | 3,703
| Corporation tax | 17,212 | 25,335
| Other taxation and social security | 12,561 | 8,115
| Other creditors | 1,665 | 3,730
| Accruals and deferred income | 2,365 | 2,255
|  | 51,810 | 43,138
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 17,000 Ordinary shares of £0.01 each | 170 | 170
Page 10