Applied Bacterial Control Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 10410669 (England and Wales)

Applied Bacterial Control Limited

Unaudited Financial Statements for the Year Ended 30 November 2025

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

R G Turner

A H Beynon

Mrs S L Pentecost

REGISTERED OFFICE:

4 King Square

Bridgwater

Somerset

TA6 3YF

REGISTERED NUMBER:

10410669 (England and Wales)

ACCOUNTANTS:

Maxwells

Chartered Accountants

4 King Square

Bridgwater

Somerset

TA6 3YF

FIXED ASSETS

Tangible assets

5

9,187

12,252

CURRENT ASSETS

Stocks

12,459

15,256

Debtors

71,786

51,910

Cash at bank and in hand

399,526

368,011

483,771

435,177

CREDITORS

Amounts falling due within one year

75,740

105,564

NET CURRENT ASSETS

408,031

329,613

TOTAL ASSETS LESS CURRENT
LIABILITIES

417,218

341,865

PROVISIONS FOR LIABILITIES

6

2,297

3,063

NET ASSETS

414,921

338,802

CAPITAL AND RESERVES

Called up share capital

7

200

Retained earnings

414,721

338,602

SHAREHOLDERS' FUNDS

414,921

338,802

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 July 2026 and were signed on its behalf by:

R G Turner - Director

1.	STATUTORY INFORMATION

Applied Bacterial Control 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.

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 under the historical cost convention.

Turnover

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

Tangible fixed assets

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

Plant and machinery

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 3 (2024 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 December 2024

32,754

Disposals

(2,640

)

At 30 November 2025

30,114

DEPRECIATION

At 1 December 2024

20,502

Charge for year

3,065

Eliminated on disposal

(2,640

)

At 30 November 2025

20,927

NET BOOK VALUE

At 30 November 2025

9,187

At 30 November 2024

12,252

6.	PROVISIONS FOR LIABILITIES

30.11.25

30.11.24

£

Deferred tax

2,297

3,063

Deferred

tax

£

Balance at 1 December 2024

3,063

Utilised during year

(766

)

Balance at 30 November 2025

2,297

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

10

'A' Ordinary

£1

10

'B' Ordinary

£1

10

'C' Ordinary

£1

10

30

Allotted and issued:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

170

Share capital 4

£1

170

All classes of shares rank pari passu in all respects.

8.	RELATED PARTY DISCLOSURES

R Turner and A Beynon are directors in St David's Poultry Team Limited as well as in Applied Bacterial Control Limited. St David's Poultry Team Limited owed this company at 30 November 2025 £4,599 ( 2024 was £4,937).

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is St David's Poultry Team Limited.