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Registered Number: 14376321
England and Wales
BIOSURV INTERNATIONAL LTD
Unaudited Financial Statements
Period of accounts Start date: 01 October 2024 End date: 30 September 2025

Biosurv International Ltd Contents Page For the year ended 30 September 2025
Company Information | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

Biosurv International Ltd Company Information For the year ended 30 September 2025
Director | C B Pratt
Registered Number | 14376321
Registered Office | The Lyle Building Porton Science Park Clewer Road, Porton Down Salisbury Wiltshire SP4 0DQ
Accountants | Numeric Accounting Limited Suite 1, The Portway Centre 1 Old Sarum Park, Old Sarum Salisbury SP4 6EB
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Biosurv International Ltd Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 73,916 |  | 21,312
|  | 73,916 |  | 21,312
Current assets |  |  |
Debtors | 4 | 26,123 |  | 8,525
Cash at bank and in hand |  | 642,498 |  | 387,259
|  | 668,621 |  | 395,784
Creditors: amount falling due within one year | 5 | (249,151) |  | (149,207)
Net current assets |  | 419,470 |  | 246,577
Total assets less current liabilities |  | 493,386 |  | 267,889
Net assets |  | 493,386 |  | 267,889
Capital and reserves |  |  |
Other Reserves |  | 493,386 |  | 267,889
Members' funds |  | 493,386 |  | 267,889
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the director on 19 June 2026 and were signed by:
------------------------------- C B Pratt Director
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Biosurv International Ltd Notes to the Financial Statements For the year ended 30 September 2025
General Information Biosurv International Ltd is a private company, limited by guarantee, registered in England and Wales, registration number 14376321, registration address The Lyle Building Porton Science Park, Clewer Road, Porton Down, Salisbury, Wiltshire, SP4 0DQ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Grants Grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. 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. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% & 12.5% Straight Line
Computer Equipment | 33.33% Straight Line
Defined contribution pension obligation A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment. Financial instruments A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. When a financial asset or financial liability is recognised initially, the entity shall measure it at the transaction price unless the arrangement constitutes, in effect, a financing transaction. An arrangement constitutes a financing transaction if payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. At the end of each reporting period, an entity shall measure all financial instruments which constitute a financing arrangement at fair value and recognise changes in fair value in profit or loss.
2. | Average number of employees Average number of employees during the year was 3 (2024 : 3).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 October 2024 | 17,659 |  | 6,821 |  | 24,480
Additions | 59,525 |  | 3,594 |  | 63,119
Disposals | (1,820) |  | - |  | (1,820)
At 30 September 2025 | 75,364 |  | 10,415 |  | 85,779
Depreciation
At 01 October 2024 | 1,083 |  | 2,085 |  | 3,168
Charge for year | 6,004 |  | 3,041 |  | 9,045
On disposals | (350) |  | - |  | (350)
At 30 September 2025 | 6,737 |  | 5,126 |  | 11,863
Net book values
Closing balance as at 30 September 2025 | 68,627 |  | 5,289 |  | 73,916
Opening balance as at 01 October 2024 | 16,576 |  | 4,736 |  | 21,312
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 13,308 |  | 0
Prepayments & Accrued Income | 8,204 |  | 4,948
Other Debtors | 548 |  | 548
VAT | 4,063 |  | 3,029
| 26,123 |  | 8,525
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 59,683 |  | 16,115
Corporation Tax | 2,471 |  | 882
PAYE & Social Security | 2,009 |  | 2,589
Pension Payable | 562 |  | 551
Accrued Expenses | 1,565 |  | 1,490
Deferred Grants | 178,369 |  | 111,494
Credit Card | 2,968 |  | 1,662
Directors' Current Accounts | 1,524 |  | 14,424
| 249,151 |  | 149,207
6. | Director’s loan
| Ms C B Pratt
Particulars |  | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Opening Balance |  | (14,424) |  | (13,870)
Advances to director |  | 14,424 |  | -
Repayments by director |  | (1,524) |  | (554)
Closing Balance |  | (1,524) |  | (14,424)
The loan is interest free with no fixed date of repayment.
7. | Company Limited by Guarantee The company is limited by guarantee and therefore has no shares. The company is not established or conducted for private gain: any surplus or assets are used to further the objects.
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