BICSc Training & Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07994634 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

BICSc Training & Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

6

DIRECTORS:

Mr N Spencer-Cook

Ms D Hanson

Mrs S Bartholomew

SECRETARY:

Mrs V N M Dunford

REGISTERED OFFICE:

9 Premier Court

Boarden Close

Moulton Park Industrial Estate

Northampton

Northamptonshire

NN3 6LF

REGISTERED NUMBER:

07994634 (England and Wales)

AUDITORS:

Clifford Roberts

Chartered Accountants &

Statutory Auditors

Pacioli House

9 Brookfield

Duncan Close

Northampton

Northamptonshire

NN3 6WL

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

37,531

39,782

37,531

39,782

CURRENT ASSETS

Debtors

6

152,669

72,054

Cash at bank

595,420

587,864

748,089

659,918

CREDITORS

Amounts falling due within one year

7

447,314

426,392

NET CURRENT ASSETS

300,775

233,526

TOTAL ASSETS LESS CURRENT
LIABILITIES

338,306

273,308

PROVISIONS FOR LIABILITIES

9,252

9,761

NET ASSETS

329,054

263,547

CAPITAL AND RESERVES

Called up share capital

9

1

Retained earnings

329,053

263,546

SHAREHOLDERS' FUNDS

329,054

263,547

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 1 May 2026 and were signed on its behalf by:

Mr N Spencer-Cook - Director

1.	STATUTORY INFORMATION

BICSc Training & Services 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.

The principal place of business is 9 Premier Court, Boarden Close, Moulton Park Industrial Estate, Northampton, NN3 6LF.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 section 1A - "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102 section 1A") and with the Companies Act 2006. The financial statements have been prepared on the historical cost basis.

The financial statements are presented in Sterling (£) and cover the period to the 31st December each year.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements, particularly given the full support of the parent entity, The British Institute of Cleaning Science Limited.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates

Significant judgements and estimates In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis.

There are no key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements.

Turnover

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

Turnover represents the invoiced amount of services provided stated net of value added tax. The turnover and pre tax profit is wholly attributable to the operating activities of the company. Turnover is recognised upon evidence of the date the service is provided. Where an amount is invoiced and the training has not yet been carried out, the amount is deferred pending completion of the service.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of three years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Improvements to property

-

4% on cost

Fixtures and fittings

-

33% on cost

Computer equipment

-

33% on cost

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 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.

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.

Differences between contributions payable in the year and contributions actually paid are shown as either accruals or prepayments in the balance sheet.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method unless the effect of discounting would be immaterial, in which case they are stated at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

33,800

AMORTISATION

At 1 January 2025

and 31 December 2025

33,800

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

COST

At 1 January 2025

49,559

3,040

70,810

123,409

Additions

-

832

At 31 December 2025

49,559

3,040

71,642

124,241

DEPRECIATION

At 1 January 2025

11,263

3,040

69,324

83,627

Charge for year

1,976

-

1,107

3,083

At 31 December 2025

13,239

3,040

70,431

86,710

NET BOOK VALUE

At 31 December 2025

36,320

-

1,211

37,531

At 31 December 2024

38,296

-

1,486

39,782

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

87,286

63,256

Amounts owed by group undertakings

14,768

-

Other debtors

50,615

8,798

152,669

72,054

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

6,241

22,919

Amounts owed to group undertakings

-

124

Taxation and social security

37,465

52,703

Other creditors

403,608

350,646

447,314

426,392

8.	FINANCIAL RISK MANAGEMENT

The company has some exposure to foreign currency, credit, liquidity and cash flow interest rate risks, These risks are limited by the company's financial management policies and practices described below.

Foreign currency risk

The company has exposure to foreign currency risks as some of the company's sales are denominated in Euros (€) and other world currencies. The company requires international companies to pay up front to help mitigate the risks arising from exchange rates.

Credit risk

The company has exposure to credit risks due to the trading with international companies. The company's exposure and it's customers credit worthiness is continually monitored so that any potential problems are detected at an early stage. They also require payment up front for international companies to help eliminate the associated credit risk.

Liquidity risk

The directors have ultimate responsibility for liquidity risk management in maintaining adequate reserves and banking facilities. The only significant non-derivative financial liability remaining at the reporting date is the overdraft on the bank account.

Market risk

There is a market risk associated with the fluctuation in demand for the products and services provided. Most of this is mitigated by monitoring the markets.

The company holds no derivative financial instruments at the year end.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

1

Ordinary

£1

1

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Adam Billingham BA (Hons) BFP FCA (Senior Statutory Auditor)

for and on behalf of Clifford Roberts

11.	RELATED PARTY DISCLOSURES

All material related party transactions with owners holding a participating interest, companies in

which the entity has a participating interest and directors were concluded under normal market

conditions.

12.	ULTIMATE CONTROLLING PARTY

Ultimate controlling party is The British Institute of Cleaning Science Limited, a company limited by guarantee, by virtue of it owning the entire share capital of the reporting entity. The principal place of business of The British Institute of Cleaning Science Limited is 9 Premier Court, Boarden Close, Moulton Park Industrial Estate, Northampton, NN3 6LF.