Bio-Dynamics Tanks Ltd


Directors	T Van Damme
	A Vandekerckhove
	S Verfaillie


Registered Address	Bio-Dynamics Tanks Ltd
	21a Newland
	Lincoln
	LN1 1XP


Place of Business	Nijverheidstraat 28
	8710 Wielsbeke
	Belgium


Registered Number	13752468 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		19,449		38,168
			19,449		38,168
Current assets
Stocks	4	-		247,849
Debtors	5	1,083,568		867,291
Cash at bank and on hand		177,080		457,430
		1,260,648		1,572,570
Creditors amounts falling due within one year	6	(1,315,012)		(1,592,995)
Net current assets (liabilities)			(54,364)		(20,425)
Total assets less current liabilities			(34,915)		17,743
Net assets			(34,915)		17,743
Capital and reserves
Called up share capital			1		1
Profit and loss account			(34,916)		17,742
Shareholders' funds			(34,915)		17,743

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 23 September 2026, and are signed on its behalf by:

T Van Damme
Director
Registered Company No. 13752468

Bio-Dynamics Tanks Ltd

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Going concern
	The parent company has indicated that it will continue to support the company for the foreseeable future therefore the financial statements have been prepared on a going concern basis.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

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

	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.

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Vehicles	25
	Office Equipment	33

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 January 25	3,758	83,768	-	2,602	90,128
Disposals	(3,758)	-	-	-	(3,758)
At 31 December 25	-	83,768	-	2,602	86,370
Depreciation and impairment
At 01 January 25	2,040	47,566	2,354	-	51,960
Charge for year	689	16,753	248	-	17,690
On disposals	(2,729)	-	-	-	(2,729)
At 31 December 25	-	64,319	2,602	-	66,921
Net book value
At 31 December 25	-	19,449	(2,602)	2,602	19,449
At 31 December 24	1,718	36,202	(2,354)	2,602	38,168

4.	Stocks

	2025	2024
	£	£
Other stocks	-	247,849
Total	-	247,849

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	171,060	661,404
Amounts owed by group undertakings	678,638	-
Other debtors	221,789	196,382
Prepayments and accrued income	12,081	9,505
Total	1,083,568	867,291

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	18,533	-
Amounts owed to related parties	-	296,461
Taxation and social security	-	10,601
Other creditors	263	263
Accrued liabilities and deferred income	1,296,216	1,285,670
Total	1,315,012	1,592,995

7.	Related party transactions
	Summary of transactions with parent - Bio-Dynamics NV A loan account exists, at the balance sheet date the amount owed by Bio-Dynamics NV was £678,638 (2024 - £296,461 Creditor). There was also an amount of £745,301 due to Bio-Dynamics NV, the parent company for accrued subcontractor fees. Parent and ultimate parent undertaking The company's immediate parent is Bio-Dynamics NV, incorporated in Belgium whose address is 28 Nijverheidstraat, 8710 Wielsbeke, Belgium.

Related party transactions

Summary of transactions with parent - Bio-Dynamics NV
A loan account exists, at the balance sheet date the amount owed by Bio-Dynamics NV was £678,638 (2024 - £296,461 Creditor).
There was also an amount of £745,301 due to Bio-Dynamics NV, the parent company for accrued subcontractor fees.

Parent and ultimate parent undertaking
The company's immediate parent is Bio-Dynamics NV, incorporated in Belgium whose address is 28 Nijverheidstraat, 8710 Wielsbeke, Belgium.