REGISTERED NUMBER: 05849628 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Wilson Bio-chemical Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr T S Wilson

Mr P Metcalf

Mr M Ennis

Mr B Hughes

SECRETARY:

Mr T S Wilson

REGISTERED OFFICE:

Dunston Innovation Centre

Dunston Road

Chesterfield

South Yorkshire

S41 8NG

REGISTERED NUMBER:

05849628 (England and Wales)

ACCOUNTANTS:

Harris & Co Limited

Chartered Accountants

Marland House

13 Huddersfield Road

Barnsley

South Yorkshire

S70 2LW

FIXED ASSETS

Intangible assets

5

629,684

655,242

Tangible assets

6

594

3,382

630,278

658,624

CURRENT ASSETS

Debtors

7

85,968

56,401

Cash at bank and in hand

115,034

491,896

201,002

548,297

CREDITORS

Amounts falling due within one year

8

(1,754,406

)

(2,137,961

)

NET CURRENT LIABILITIES

(1,553,404

)

(1,589,664

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(923,126

)

(931,040

)

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Retained earnings

(924,126

)

(932,040

)

SHAREHOLDERS' FUNDS

(923,126

)

(931,040

)

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 June 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2026 and were signed on its behalf by:

Mr T S Wilson - Director

1.	STATUTORY INFORMATION

Wilson Bio-chemical 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 presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared on a going concern basis under the historical cost convention. In view of the directors' continued financial support provided to the company, despite the current balance sheet deficit of £923,126 the directors consider that it is appropriate to prepare the company's financial statements on a going concern basis.

Significant judgements and estimates

The principal accounting policies and significant judgements and estimates applied in the preparation of these financial statements are set out below. These policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover represents amounts earned on goods and services provided during the year and derives from the provision of goods and services falling within the company's ordinary activities.

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.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Development costs are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

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

All fixed assets are initially recorded at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

5.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 July 2024

807,628

Additions

59,677

At 30 June 2025

867,305

AMORTISATION

At 1 July 2024

152,386

Charge for year

85,235

At 30 June 2025

237,621

NET BOOK VALUE

At 30 June 2025

629,684

At 30 June 2024

655,242

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

12,521

Additions

749

At 30 June 2025

13,270

DEPRECIATION

At 1 July 2024

9,139

Charge for year

3,537

At 30 June 2025

12,676

NET BOOK VALUE

At 30 June 2025

594

At 30 June 2024

3,382

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,000

-

Other debtors

80,968

56,401

85,968

56,401

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,602

12,452

Taxation and social security

2,986

2,856

Other creditors

1,749,818

2,122,653

1,754,406

2,137,961

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000

10.	RELATED PARTY DISCLOSURES

Included within other creditors are directors' loan balances of £1,745,618 (2024: £1,745,618).