REGISTERED NUMBER: |
UNAUDITED FINANCIAL STATEMENTS |
FOR THE PERIOD 14 NOVEMBER 2023 TO 31 MARCH 2024 |
FOR |
ALPHA BIOLABORATORIES HOLDINGS LIMITED |
REGISTERED NUMBER: |
UNAUDITED FINANCIAL STATEMENTS |
FOR THE PERIOD 14 NOVEMBER 2023 TO 31 MARCH 2024 |
FOR |
ALPHA BIOLABORATORIES HOLDINGS LIMITED |
ALPHA BIOLABORATORIES HOLDINGS LIMITED (REGISTERED NUMBER: 15274402) |
CONTENTS OF THE FINANCIAL STATEMENTS |
for the Period 14 November 2023 to 31 March 2024 |
Page |
Company Information | 1 |
Balance Sheet | 2 |
Notes to the Financial Statements | 3 |
ALPHA BIOLABORATORIES HOLDINGS LIMITED |
COMPANY INFORMATION |
for the Period 14 November 2023 to 31 March 2024 |
DIRECTORS: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
ACCOUNTANTS: |
100 Barbirolli Square |
Manchester |
M2 3BD |
ALPHA BIOLABORATORIES HOLDINGS LIMITED (REGISTERED NUMBER: 15274402) |
BALANCE SHEET |
31 March 2024 |
Notes | £ | £ |
FIXED ASSETS |
Investments | 4 |
CURRENT ASSETS |
Debtors | 5 |
CREDITORS |
Amounts falling due within one year | 6 |
NET CURRENT LIABILITIES | ( |
) |
TOTAL ASSETS LESS CURRENT LIABILITIES |
CAPITAL AND RESERVES |
Called up share capital | 7 |
Merger relief reserve |
Retained earnings | ( |
) |
SHAREHOLDERS' FUNDS |
The directors acknowledge their 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 were approved by the Board of Directors and authorised for issue on |
ALPHA BIOLABORATORIES HOLDINGS LIMITED (REGISTERED NUMBER: 15274402) |
NOTES TO THE FINANCIAL STATEMENTS |
for the Period 14 November 2023 to 31 March 2024 |
1. | STATUTORY INFORMATION |
Alpha Biolaboratories Holdings Limited is a private company, limited by share capital, incorporated in England and Wales, registration number 15274402. The address of the registered office and principal place of business is Unit 14 Webster Court, Carina Park, Westbrook, Warrington, WA5 8WD. |
2. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
Preparation of consolidated financial statements |
The financial statements contain information about Alpha Biolaboratories Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements. |
Related party exemption |
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. |
Investments in subsidiaries |
Investments in subsidiary undertakings are recognised at cost. |
Other debtors |
Other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment for bad and doubtful debts. |
Merger relief reserve |
The Merger Relief Reserve arose in relation to the acquisition of the ordinary share capital of the companies detailed in Note 4. The reserve represents the excess of the fair value of the shares issued over their nominal value. This reserve is non-distributable and will remain in equity unless and until it is realised, either through the disposal of the acquired entity or through a qualifying transaction that allows for its transfer to retained earnings. |
3. | EMPLOYEES AND DIRECTORS |
The average number of employees during the period was NIL. |
4. | FIXED ASSET INVESTMENTS |
Shares in |
group |
undertakings |
£ |
COST |
Additions |
At 31 March 2024 |
NET BOOK VALUE |
At 31 March 2024 |
ALPHA BIOLABORATORIES HOLDINGS LIMITED (REGISTERED NUMBER: 15274402) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the Period 14 November 2023 to 31 March 2024 |
4. | FIXED ASSET INVESTMENTS - continued |
The following subsidiary undertakings were acquired in the period: |
Name |
Class of Shares |
Holding |
Principal Activity |
Alpha Biolaboratories Legal Ltd | Ordinary | 100% | Sale and supply of toxicology and DNA services |
Alpha Biolaboratories Analytical Ltd | Ordinary | 100% | Provision of laboratory testing services |
Alpha Biolaboratories Retail Ltd | Ordinary | 100% | Sale and supply of toxicology and DNA services |
Alpha Biolaboratories Ltd | Ordinary | 100% | Sale and supply of toxicology and DNA services |
5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
£ |
Other debtors |
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
£ |
Amounts owed to group undertakings |
7. | CALLED UP SHARE CAPITAL |
Allotted, issued and fully paid: |
Number: | Class: | Nominal |
value: | £ |
Ordinary Shares | 0.01 | 306 |
8. | ULTIMATE CONTROLLING PARTY |
The ultimate controlling party are the directors of the business by virtue of their controlling interest in the business. |