BIO NANO HOLDINGS LIMITED - Abbreviated accounts

Registered number

09188375

BIO NANO HOLDINGS LIMITED

Abbreviated Accounts

29 February 2016

BIO NANO HOLDINGS LIMITED
Registered number:		09188375
Abbreviated Balance Sheet
as at 29 February 2016

	Notes	2016		2015
		£	£	£	£
Fixed assets
Intangible assets	2		4,600		-

Current assets
Debtors		411		-
Cash at bank and in hand		23,466		112
		23,877		112

Creditors: amounts falling due within one year		(46,768)		(17,525)

Net current liabilities			(22,891)		(17,413)

Net liabilities			(18,291)		(17,413)

Capital and reserves
Called up share capital	3		20		20
Profit and loss account			(18,311)		(17,433)

Shareholders' funds			(18,291)		(17,413)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime and with the Financial Reporting Standard for Smaller Entities (effective January 2015).



D F Sarphie
Director
Approved by the board on 3 October 2016

BIO NANO HOLDINGS LIMITED
Notes to the Abbreviated Accounts
for the period ended 29 February 2016

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

	Consolidated accounts
	Consolidated accounts have not been prepared as the company is subject to the provisions of the small companies regime.

	Intellectual Property
	The costs associated with the application for patents and trademarks are capitalised and amortised on a straight line basis at 20% per annum, this being the directors’ prudent estimate of the economic life of the intellectual property acquired. Patent renewal costs are written off as incurred.

	Deferred taxation
	The company has adopted FRS 19, "Deferred tax" which, in general, requires provision to be made in respect of all material timing differences. Deferred tax assets are recognised to the extent that they are regarded as recoverable.


2	Intangible fixed assets			£

	Cost
	Additions			5,050
	At 29 February 2016			5,050

	Amortisation
	Provided during the period			450
	At 29 February 2016			450

	Net book value
	At 29 February 2016			4,600


3	Share capital	Nominal	2016	2016	2015
		value	Number	£	£
	Allotted, called up and fully paid:
	Ordinary shares	£0.01 each	2,000	20	20