REGISTERED NUMBER: 13878605 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

BIO ESSENTIALS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T Sellars

Dr R Cypess

S Boller

REGISTERED OFFICE:

Ground Floor

123 Pall Mall

London

SW1Y 5EA

REGISTERED NUMBER:

13878605 (England and Wales)

ACCOUNTANTS:

Hawksford UK Services Limited

123 Pall Mall

St. James's

London

SW1Y 5EA

CURRENT ASSETS

Debtors

4

67,765

54,857

CREDITORS

Amounts falling due within one year

5

(9,562

)

(11,129

)

NET CURRENT ASSETS

58,203

43,728

TOTAL ASSETS LESS CURRENT LIABILITIES

58,203

43,728

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

58,202

43,727

58,203

43,728

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 July 2026 and were signed on its behalf by:

S Boller - Director

1.	STATUTORY INFORMATION

BIO ESSENTIALS LTD 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. 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.

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts and rebates.

Taxation

Taxation for the year comprises current 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 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.

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.

Going concern

The company's ability to continue as a going concern is contingent on the ability of the shareholder of the company to continue providing financial support to the company. The shareholder has confirmed that their financial support will continue for at least 12 months from the date of approval of these financial statements. These accounts have therefore been prepared on the going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Amount owed by related parties

67,765

53,941

Prepayments

-

916

67,765

54,857

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Tax

3,395

5,477

Accrued expenses

6,167

5,652

9,562

11,129

6.	RELATED PARTY DISCLOSURES

During the year the company made sales totalling £375,291 (2024: £493,480 ) to parent company ATCC - Global. At balance sheet date, the outstanding balance is £73,243 (2024: £53,940).