Acorah Software Products - Accounts Production 19.3.600 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 09384313 Mr Danny Crook Mr Lance Prince Mr Sam Peppin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09384313 2025-01-31 09384313 2026-01-31 09384313 2025-02-01 2026-01-31 09384313 frs-core:CurrentFinancialInstruments 2026-01-31 09384313 frs-core:Non-currentFinancialInstruments 2026-01-31 09384313 frs-core:ComputerEquipment 2026-01-31 09384313 frs-core:ComputerEquipment 2025-02-01 2026-01-31 09384313 frs-core:ComputerEquipment 2025-01-31 09384313 frs-core:MotorVehicles 2026-01-31 09384313 frs-core:MotorVehicles 2025-02-01 2026-01-31 09384313 frs-core:MotorVehicles 2025-01-31 09384313 frs-core:PlantMachinery 2026-01-31 09384313 frs-core:PlantMachinery 2025-02-01 2026-01-31 09384313 frs-core:PlantMachinery 2025-01-31 09384313 frs-core:CapitalRedemptionReserve 2026-01-31 09384313 frs-core:ShareCapital 2026-01-31 09384313 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 09384313 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 09384313 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 09384313 frs-bus:SmallEntities 2025-02-01 2026-01-31 09384313 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 09384313 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 09384313 frs-bus:OrdinaryShareClass1 2025-02-01 2026-01-31 09384313 frs-bus:OrdinaryShareClass1 2026-01-31 09384313 frs-core:UnlistedNon-exchangeTraded 2026-01-31 09384313 frs-core:UnlistedNon-exchangeTraded 2025-01-31 09384313 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-01-31 09384313 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-01-31 09384313 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-01-31 09384313 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-01-31 09384313 frs-bus:Director1 2025-02-01 2026-01-31 09384313 frs-bus:Director2 2025-02-01 2026-01-31 09384313 frs-bus:Director3 2025-02-01 2026-01-31 09384313 frs-countries:EnglandWales 2025-02-01 2026-01-31 09384313 2024-01-31 09384313 2025-01-31 09384313 2024-02-01 2025-01-31 09384313 frs-core:CurrentFinancialInstruments 2025-01-31 09384313 frs-core:Non-currentFinancialInstruments 2025-01-31 09384313 frs-core:CapitalRedemptionReserve 2025-01-31 09384313 frs-core:ShareCapital 2025-01-31 09384313 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 09384313 frs-bus:OrdinaryShareClass1 2024-02-01 2025-01-31
Registered number: 09384313
Bioscan Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09384313
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 143,891 158,599
Investments 5 1,662 1,662
145,553 160,261
CURRENT ASSETS
Debtors 6 337,360 314,361
Cash at bank and in hand 363,339 178,989
700,699 493,350
Creditors: Amounts Falling Due Within One Year 7 (208,762 ) (138,797 )
NET CURRENT ASSETS (LIABILITIES) 491,937 354,553
TOTAL ASSETS LESS CURRENT LIABILITIES 637,490 514,814
Creditors: Amounts Falling Due After More Than One Year 8 (369,636 ) (96,396 )
NET ASSETS 267,854 418,418
CAPITAL AND RESERVES
Called up share capital 9 75 100
Capital redemption reserve (351,725 ) -
Profit and Loss Account 619,504 418,318
SHAREHOLDERS' FUNDS 267,854 418,418
Page 1
Page 2
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Danny Crook
Director
Mr Lance Prince
Director
Mr Sam Peppin
Director
26 August 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bioscan Ltd Registered number 09384313 is a limited by shares company incorporated in England & Wales. The Registered Office is Whitehall Mill, Whitehall, Hemyock, Cullompton, Devon, EX15 3UQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 33% reducing balance
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2025 358,678 25,640 10,086 394,404
Additions 27,257 - 7,209 34,466
Disposals - (25,640 ) - (25,640 )
As at 31 January 2026 385,935 - 17,295 403,230
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 February 2025 204,106 25,640 6,059 235,805
Provided during the period 45,466 - 3,708 49,174
Disposals - (25,640 ) - (25,640 )
As at 31 January 2026 249,572 - 9,767 259,339
Net Book Value
As at 31 January 2026 136,363 - 7,528 143,891
As at 1 February 2025 154,572 - 4,027 158,599
5. Investments
Unlisted
£
Cost or Valuation
As at 1 February 2025 1,662
As at 31 January 2026 1,662
Provision
As at 1 February 2025 -
As at 31 January 2026 -
Net Book Value
As at 31 January 2026 1,662
As at 1 February 2025 1,662
The Company owns 100% of Bioscan NDT LLC, a company incorporated in Texas, USA.  
The company owns 100% of Bioscan France, a company incorporated in France.
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 228,441 269,596
Prepayments and accrued income 81,479 24,980
VAT 20,820 12,499
Amounts owed by group undertakings - 7,286
Amounts owed by subsidiaries 6,620 -
337,360 314,361
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 87,439 86,298
Bank loans and overdrafts 58,993 24,490
Corporation tax (10,436 ) (8,751 )
Other taxes and social security 3,693 4,740
Other creditors 19,600 31,015
Accruals and deferred income 49,473 1,005
208,762 138,797
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 369,636 96,396
9. Share Capital
2026 2025
Allotted, called up and fully paid £ £
75 Ordinary Shares of £ 1.000 each 75 100
Page 5