General Information
Biodiverse Consulting Ltd is a private company, limited by shares, registered in England and Wales, registration number 11952097, registration address Dissington Hall, Dalton, Newcastle upon Tyne, NE18 0AD.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
As with most businesses the company has been impacted by the Coronavirus (Covid-19). This has had an impact on operations, customers,suppliers and staff. The Company has utilised the grants and benefits available from the Government and are taking the steps it can to protect the future of the business. Although the total impact is still uncertain the director believes that it is appropriate to prepare the accounts on a going concern basis.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government 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.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
In use 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 |
33.33% Straight Line
|
| Website |
33.33% Straight Line
|
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
|
| 2. |
Average number of employees
Average number of employees during the year was 30 (2025 : 16).
|
| 3. |
Tangible fixed assets
| Cost or valuation |
Plant and Machinery |
|
Website |
|
Total |
| |
£ |
|
£ |
|
£ |
| At 01 June 2025 |
62,436 |
|
6,102 |
|
68,538 |
| Additions |
18,207 |
|
16,000 |
|
34,207 |
| Disposals |
- |
|
- |
|
- |
| At 31 May 2026 |
80,643 |
|
22,102 |
|
102,745 |
| Depreciation |
| At 01 June 2025 |
27,923 |
|
6,102 |
|
34,025 |
| Charge for year |
19,230 |
|
- |
|
19,230 |
| On disposals |
- |
|
- |
|
- |
| At 31 May 2026 |
47,153 |
|
6,102 |
|
53,255 |
| Net book values |
| Closing balance as at 31 May 2026 |
33,490 |
|
16,000 |
|
49,490 |
| Opening balance as at 01 June 2025 |
34,513 |
|
- |
|
34,513 |
|
| 4. |
Stocks
|
2026
£ |
|
2025
£ |
| Work in Progress |
53,988 |
|
0 |
|
53,988 |
|
0 |
|
| 5. |
Debtors: amounts falling due within one year
|
2026
£ |
|
2025
£ |
| Trade Debtors |
344,253 |
|
254,829 |
| Prepayments & Accrued Income |
27,685 |
|
115,500 |
| Other Debtors |
522 |
|
522 |
|
372,460 |
|
370,851 |
|
| 6. |
Creditors: amount falling due within one year
|
2026
£ |
|
2025
£ |
| Trade Creditors |
37,823 |
|
41,247 |
| Bank Loans & Overdrafts |
0 |
|
7,309 |
| Corporation Tax |
47,131 |
|
94,169 |
| PAYE & Social Security |
22,821 |
|
11,406 |
| Pension |
3,182 |
|
2,501 |
| Accrued Expenses |
12,928 |
|
50,803 |
| Other Creditors |
21,336 |
|
13,862 |
| Payments Received on Account |
3,528 |
|
4,061 |
| Credit Card |
4,807 |
|
0 |
| Directors' Current Accounts |
97 |
|
81 |
| VAT |
102,549 |
|
99,406 |
|
256,202 |
|
324,845 |
|
| 7. |
Share Capital
Allotted, called up and fully paid
|
2026
£ |
|
2025
£ |
|
1
Class A share of £1.00 each |
1 |
|
1 |
|
1 |
|
1 |
|
| 8. |
Directors Loans and Guarantees
Included in creditors are amounts owed to the Director of £97 (2025 £81)
|
| 9. |
Controlling Party
For the whole of the year the company was under the control of the Director
|
2
|