REGISTERED NUMBER: SC481122 (Scotland)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

BIOME CONSULTING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R D Moores

Mr M R Owen

REGISTERED OFFICE:

Clyde Offices

2nd Floor

48 West George Street

Glasgow

G2 1BP

REGISTERED NUMBER:

SC481122 (Scotland)

ACCOUNTANTS:

Stanton Ralph & Co Limited

Chartered Accountants

The Old Police Station

Whitburn Street

Bridgnorth

Shropshire

WV16 4QP

FIXED ASSETS

117,718

Tangible assets

4

196,995

CURRENT ASSETS

209,452

Debtors

5

358,247

401,255

Cash at bank

334,703

610,707

692,950

CREDITORS

307,863

Amounts falling due within one year

6

361,650

302,844

NET CURRENT ASSETS

331,300

420,562

TOTAL ASSETS LESS CURRENT LIABILITIES

528,295

CREDITORS

(35,705

)

Amounts falling due after more than one year

7

(28,203

)

(29,430

)

PROVISIONS FOR LIABILITIES

8

(39,956

)

355,427

NET ASSETS

460,136

CAPITAL AND RESERVES

10

Called up share capital

9

10

355,417

Retained earnings

460,126

355,427

460,136

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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 7th September 2026 and were signed on its behalf by:

Mr M R Owen - Director

Mr R D Moores - Director

1.	STATUTORY INFORMATION

Biome Consulting Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents net invoiced sales, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

20% on cost

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Motor

Totals

property

Equipment

vehicles

£

£

£

£

COST

At 1st April 2025

299,742

-

103,736

196,006

Additions

162,520

37,550

19,009

105,961

Disposals

(40,658

)

-

-

(40,658

)

At 31st March 2026

421,604

37,550

122,745

261,309

DEPRECIATION

At 1st April 2025

182,024

-

60,693

121,331

Charge for year

83,243

376

17,539

65,328

Eliminated on disposal

(40,658

)

-

-

(40,658

)

At 31st March 2026

224,609

376

78,232

146,001

NET BOOK VALUE

At 31st March 2026

196,995

37,174

44,513

115,308

At 31st March 2025

117,718

-

43,043

74,675

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1st April 2025

and 31st March 2026

63,981

DEPRECIATION

At 1st April 2025

31,990

Charge for year

15,996

At 31st March 2026

47,986

NET BOOK VALUE

At 31st March 2026

15,995

At 31st March 2025

31,991

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

355,320

195,707

Other debtors

2,927

13,745

358,247

209,452

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

7,502

7,502

Trade creditors

13,207

12,386

Taxation and social security

231,095

214,488

Other creditors

109,846

73,487

361,650

307,863

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

28,203

35,705

8.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

39,956

29,430

Deferred

tax

£

Balance at 1st April 2025

29,430

Provided during year

10,526

Balance at 31st March 2026

39,956

9.	CALLED UP SHARE CAPITAL

Alloted and issued:

Nominal

31.3.25

31.3.24

Number: Class:

Value:

£

£

4 Ordinary A

£1.00

4.00

4.00

2 Ordinary B

£1.00

2.00

2.00

2 Ordinary C

£1.00

2.00

2.00

2 Ordinary D

£1.00

2.00

2.00

10.00

10.00

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2026 and 31st March 2025:

31.3.26

31.3.25

£

£

Mr R D Moores

Balance outstanding at start of year

4,989

5,507

Amounts advanced

124,960

95,277

Amounts repaid

(147,221

)

(95,795

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(17,272

)

4,989

No interest charged