Bio-Leadership Ecosystem Group Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13214347

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	58,789		62,900
Cash at bank and in hand		3,887		50,772

		62,676		113,672
Creditors: Amounts Falling Due Within One Year	5	(75,712 )		(100,803 )

NET CURRENT ASSETS (LIABILITIES)			(13,036 )		12,869

TOTAL ASSETS LESS CURRENT LIABILITIES			(13,036 )		12,869

Creditors: Amounts Falling Due After More Than One Year	6		-		(6,945 )

NET (LIABILITIES)/ASSETS			(13,036 )		5,924

Income and Expenditure Account			(13,036 )		5,924

MEMBERS' FUNDS			(13,036)		5,924

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Bio-Leadership Ecosystem Group Ltd

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 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 Income and Expenditure Account.

On behalf of the board

Andres Roberts

Director

21/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Bio-Leadership Ecosystem Group Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 13214347 . The registered office is 23 Kingsley Road, Greenbank, Bristol, BS5 6HF.

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. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

...CONTINUED

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Bio-Leadership Ecosystem Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

2.3. Taxation - continued

Current and deferred tax are recognised in surplus or deficit for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	55,838	61,219
Prepayments and accrued income	1,503	1,456
Other debtors	-	225
Corporation tax recoverable assets	1,448	-

	58,789	62,900

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	355	1,314
Corporation tax	-	1,448
Other taxes and social security	1,068	1,861
Other creditors	543	330
Deferred income	68,170	93,500
Intercompany loans	3,117	-
Accruals	2,459	2,350

	75,712	100,803

6. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Intercompany loan	-	6,945

Loans comprise of an unsecured loan from The Bio-Leadership Company Limited (a company under the control of the director, company number 05158861). Interest is charged at 2.5% per annum and the loan is due to be repaid by 2026.

7. Deferred Taxation

The provision for deferred tax is made up as follows:

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Bio-Leadership Ecosystem Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

8. Related Party Transactions

The company is under the control of the director Andres Roberts.

Andres Roberts is also a director and 100% shareholder of The Bio-Leadership Company Limited (company number 05158861). During the year, The Bio-Leadership Company Limited charged the company £3,828 for Loan repayments (2025; £6,389). The Bio-Leadership Company Limited sent the company £nil in Grant income (2025; £5,000), £2,419 of Donation income (2025; £5,211), and £1,200 of Rent contributions (2025: £1,000). As described in note 8, at the year end, the company owed The Bio-Leadership Company Limited £3,117.

Andres Roberts is also a director and 100% shareholder of New World Rites Limited (company number 09848592). During the year, New World Rites sent the company £6,132 of Donation income (2025; £9,520).

9. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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