Microbiological Validation Services Ltd

Registered number

04946839

Filleted Accounts

31 October 2025

CLH Accounting

Masons Business Centre

159a Wellgate

Rotherham

S60 2NN

Microbiological Validation Services Ltd
Registered number:		04946839
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		35			35
Tangible assets	4		99,803			122,077
			99,838			122,112

Current assets
Stocks		41,432			35,599
Debtors	5	198,823			211,159
Cash at bank and in hand		282,592			247,333
		522,847			494,091

Creditors: amounts falling due within one year	6	(150,717)			(143,016)

Net current assets			372,130			351,075

Total assets less current liabilities			471,968			473,187

Creditors: amounts falling due after more than one year	7		(2,500)			(12,500)

Provisions for liabilities			(9,724)			(15,671)


Net assets			459,744			445,016

Capital and reserves
Called up share capital			125			125
Profit and loss account			459,619			444,891

Shareholders' funds			459,744			445,016

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




K Gidney
Director
Approved by the board on 17 April 2026

Microbiological Validation Services Ltd
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			20% straight line
	Motor vehicle			25% reducing balance
	Leasehold property improvements			15% straight line
	Computer Equipment			33.3% straight line
	Fixtures and furniture			20% straight line

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					12		11


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 November 2024							3,576
	At 31 October 2025							3,576

	Amortisation
	At 1 November 2024							3,541
	At 31 October 2025							3,541

	Net book value
	At 31 October 2025							35
	At 31 October 2024							35

	Intangible fixed assets relate to personalised number plates that are used to promote the company.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 November 2024	142,357		280,967		45,499		468,823
	Additions	-		9,111		12,750		21,861
	Disposals	-		(6,535)		-		(6,535)
	At 31 October 2025	142,357		283,543		58,249		484,149

	Depreciation
	At 1 November 2024	135,041		200,330		11,375		346,746
	Charge for the year	2,687		28,455		11,719		42,861
	On disposals	-		(5,261)		-		(5,261)
	At 31 October 2025	137,728		223,524		23,094		384,346

	Net book value
	At 31 October 2025	4,629		60,019		35,155		99,803
	At 31 October 2024	7,316		80,637		34,124		122,077


5	Debtors					2025		2024
£							£

	Trade debtors					160,377		180,858
	Other debtors					38,446		30,301
						198,823		211,159


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					10,000		10,000
	Trade creditors					34,344		25,484
	Taxation and social security costs					94,324		96,152
	Other creditors					12,049		11,380
						150,717		143,016


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					2,500		12,500


8	Loans					2025		2024
£							£
	Creditors include:

	Secured bank loans					-		13,873

	Hire purchase contracts are secured on the assets that they relate to.


9	Other financial commitments					2025		2024
£							£

	Total future minimum payments under non-cancellable operating leases					93,736		144,044


10	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	E J Rodgers
	Unsecured, interest free loan	-		7,449		-		7,449

	K Gidney
	Unsecured, interest free loan	-		5,500		-		5,500

	S D Jessop
	Unsecured, interest free loan	-		2,150		-		2,150

		-		15,099		-		15,099


11	Controlling party

	The company is wholly controlled by Mrs E E Crowther, Mr M J Crowther, Mrs E J Rodgers and Mr K Gidney who are the only shareholders.


12	Other information

	Microbiological Validation Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Martin House
	64 Cross Bedford Street
	Sheffield
	S6 3BQ