Registration number: 02393490

INSTITUTE OF BIODYNAMIC MEDICINE LIMITED

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

INSTITUTE OF BIODYNAMIC MEDICINE LIMITED

Company Information

Directors

Gill Bell Mary Oonagh Molloy Susan Way

Registered office

Centurion House London Road Staines-Upon-Thames Surrey TW18 4AX

Accountants

Solert Accountancy Ltd Centurion House London Road Staines-Upon-Thames Surrey TW18 4AX

INSTITUTE OF BIODYNAMIC MEDICINE LIMITED

(Registration number: 02393490)
Balance Sheet as at 31 March 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	4	362	408
Current assets
Cash at bank and in hand		261	221
Creditors: Amounts falling due within one year	5	(415)	(410)
Net current liabilities		(154)	(189)
Total assets less current liabilities		208	219
Creditors: Amounts falling due after more than one year	5	(14,457)	(14,855)
Net liabilities		(14,249)	(14,636)
Reserves
Retained earnings		(14,249)	(14,636)
Deficit		(14,249)	(14,636)

For the financial year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 10 November 2025 and signed on its behalf by:
 

......................................... Mary Oonagh Molloy Director

INSTITUTE OF BIODYNAMIC MEDICINE LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024

1	General information

The company is a company limited by guarantee, incorporated in United Kingdom, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £Nil towards the assets of the company in the event of liquidation.

The address of its registered office is:
Centurion House
London Road
Staines-Upon-Thames
Surrey
TW18 4AX

These financial statements were authorised for issue by the Board on 10 November 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

INSTITUTE OF BIODYNAMIC MEDICINE LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer & Software	25% on reducing balance
Electrical Equipment	25% on reducing balance
Furniture & Fittings	15% on reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2023 - 0).

INSTITUTE OF BIODYNAMIC MEDICINE LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 April 2023	7,424	8,102	1,271	16,797
At 31 March 2024	7,424	8,102	1,271	16,797
Depreciation
At 1 April 2023	7,054	8,073	1,262	16,389
Charge for the year	40	4	2	46
At 31 March 2024	7,094	8,077	1,264	16,435
Carrying amount
At 31 March 2024	330	25	7	362
At 31 March 2023	370	29	9	408

5

Creditors

Creditors: amounts falling due within one year

	2024 £	2023 £
Due within one year
Accruals and deferred income	415	410

Creditors: amounts falling due after more than one year

	Note	2024 £	2023 £
Due after one year
Director’s loan account		14,457	14,855

6	Related party transactions

Mary Molloy has provided a personal guarantee to the company’s bankers and to members of The Institute to assist the furtherance of the company and to finance the company’s continuing activities therefore they are her own and not the company’s liability.

7	Post balance sheet events

There are no post balance sheet events which require disclosure in the financial statements for the year under review.