REGISTERED NUMBER: 01584966 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Bio-Nuclear Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr S J Anderson

REGISTERED OFFICE:

Marland House

13 Huddersfield Road

Barnsley

South Yorkshire

S70 2LW

REGISTERED NUMBER:

01584966 (England and Wales)

ACCOUNTANTS:

Harris & Co Limited

Chartered Accountants

Marland House

13 Huddersfield Road

Barnsley

South Yorkshire

S70 2LW

FIXED ASSETS

Investments

5

1,053,005

972,925

Investment property

6

115,000

-

1,168,005

972,925

CURRENT ASSETS

Debtors

7

62,403

75,012

Cash at bank and in hand

113,556

303,438

175,959

378,450

CREDITORS

Amounts falling due within one year

8

28,223

8,464

NET CURRENT ASSETS

147,736

369,986

TOTAL ASSETS LESS CURRENT LIABILITIES

1,315,741

1,342,911

PROVISIONS FOR LIABILITIES

-

8,986

NET ASSETS

1,315,741

1,333,925

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Capital redemption reserve

100

100

Retained earnings

1,314,641

1,332,825

SHAREHOLDERS' FUNDS

1,315,741

1,333,925

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

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 September 2026 and were signed by:

Mr S J Anderson - Director

1.	STATUTORY INFORMATION

Bio-Nuclear Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared on a going concern basis under the historical cost convention modified to include certain items at fair value.

Significant judgements and estimates

The principal accounting policies and significant judgements and estimates applied in the preparation of these financial statements are set out below. These policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2025

972,925

Additions

1,457,329

Disposals

(1,341,968

)

Revaluations

(35,281

)

At 31 March 2026

1,053,005

NET BOOK VALUE

At 31 March 2026

1,053,005

At 31 March 2025

972,925

Cost or valuation at 31 March 2026 is represented by:

Other

investments

£

Valuation in 2025

12,284

Valuation in 2026

(35,281

)

Cost

1,076,002

1,053,005

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

115,000

At 31 March 2026

115,000

NET BOOK VALUE

At 31 March 2026

115,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

62,403

75,012

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

27,031

7,270

Other creditors

1,192

1,194

28,223

8,464

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,000

Ordinary

£1

1,000

1,000

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2026

2025

£

£

Mr S J Anderson

Balance outstanding at start of year

42,203

97,214

Amounts advanced

115,778

401,089

Amounts repaid

(132,000

)

(456,100

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

25,981

42,203