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REGISTERED NUMBER: 09807843 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

ALPHA BIOLABORATORIES ANALYTICAL LIMITED

ALPHA BIOLABORATORIES ANALYTICAL LIMITED (REGISTERED NUMBER: 09807843)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ALPHA BIOLABORATORIES ANALYTICAL LIMITED

COMPANY INFORMATION
for the Year Ended 31 March 2024







DIRECTORS: Ms R Thomas
Mr D Thomas





REGISTERED OFFICE: 14 Webster Court
Carina Park
Warrington
WA5 8WD





REGISTERED NUMBER: 09807843 (England and Wales)





ACCOUNTANTS: Xeinadin
100 Barbirolli Square
Manchester
M2 3BD

ALPHA BIOLABORATORIES ANALYTICAL LIMITED (REGISTERED NUMBER: 09807843)

BALANCE SHEET
31 March 2024

31.3.24 31.3.23
as restated
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,370,415 1,720,691
Investment property 5 70,000 70,000
1,440,415 1,790,691

CURRENT ASSETS
Stocks 365,420 348,886
Debtors 6 1,273,361 2,080,512
Cash at bank 528,812 37,042
2,167,593 2,466,440
CREDITORS
Amounts falling due within one year 7 3,217,546 3,479,763
NET CURRENT LIABILITIES (1,049,953 ) (1,013,323 )
TOTAL ASSETS LESS CURRENT LIABILITIES 390,462 777,368

PROVISIONS FOR LIABILITIES 296,703 284,117
NET ASSETS 93,759 493,251

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 93,659 493,151
SHAREHOLDERS' FUNDS 93,759 493,251

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

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 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 March 2025 and were signed on its behalf by:




Mr D Thomas - Director


ALPHA BIOLABORATORIES ANALYTICAL LIMITED (REGISTERED NUMBER: 09807843)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2024


1. STATUTORY INFORMATION

Alpha Biolaboratories Analytical Limited is a private company, limited by share capital, incorporated in England and Wales, registration number 09807843.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
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. The financial statements have been prepared under the historical cost convention.

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.

Turnover
Turnover represents amounts recognised by the company in respect of goods and services supplied, exclusive of value added tax and trade discounts.

Turnover principally consists of providing laboratory testing services. These are recognised, at the point the service is incurred.

Tangible fixed assets
Tangible fixed assets are stated at historical cost less accumulated depreciation and any provisions for impairment. Tangible fixed assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Land is not depreciated. Depreciation on other tangible fixed assets is charged to the profit or loss so as to write off their value, over their estimated useful lives, using the following methods:

Plant and machinery-25% reducing balance
Motor vehicles-25% reducing balance
Fixtures and fittings-33% straight line
Leasehold improvements-20% straight line

At each reporting date, the Company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately.

Investment property
Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measure at cost, including transaction costs. Subsequently investment properties whose fair value can be measured reliably without undue cost or effort on an on-going basis are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Stocks
Stocks are stated at the lower of costs and estimated selling price less costs to complete and sell, costs include all costs of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.


ALPHA BIOLABORATORIES ANALYTICAL LIMITED (REGISTERED NUMBER: 09807843)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Leasing commitments
Assets that are held by the Company under leases which transfer to the Company substantially all the risks and rewards of ownership are classified as being held under finance leases. Leases which do not transfer substantially all the risks and rewards of ownership to the company are classified as operating leases.

Operating lease payments are recognised as an expense on straight-line basis over the lease term, except where another systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed. Contingent rentals arising under operating leases are recognised as an expense in the period in which they are incurred.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis, except where another systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Trade and other debtors
Trade and 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 trade debtors and other debtors are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

Cash and cash equivalents
Cash and cash equivalents are represented by cash in hand and at bank.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 49 (2023 - 50 ) .

ALPHA BIOLABORATORIES ANALYTICAL LIMITED (REGISTERED NUMBER: 09807843)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and Computer
leasehold machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 April 2023 226,583 3,004,213 18,227 10,332 3,259,355
Additions - 49,819 29,396 - 79,215
At 31 March 2024 226,583 3,054,032 47,623 10,332 3,338,570
DEPRECIATION
At 1 April 2023 88,736 1,430,480 17,511 1,937 1,538,664
Charge for year 45,317 378,016 4,059 2,099 429,491
At 31 March 2024 134,053 1,808,496 21,570 4,036 1,968,155
NET BOOK VALUE
At 31 March 2024 92,530 1,245,536 26,053 6,296 1,370,415
At 31 March 2023 137,847 1,573,733 716 8,395 1,720,691

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2023
and 31 March 2024 70,000
NET BOOK VALUE
At 31 March 2024 70,000
At 31 March 2023 70,000

The directors believe that the value of the investment property at 31st March 2024 to be that of fair value.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
as restated
£    £   
Trade debtors 1,819 51,959
Amounts owed by group undertakings 172,149 -
Other debtors 1,099,393 2,028,553
1,273,361 2,080,512

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
as restated
£    £   
Trade creditors 1,143,494 215,615
Amounts owed to group undertakings 710,696 -
Taxation and social security 334,083 2,962,333
Other creditors 1,029,273 301,815
3,217,546 3,479,763

ALPHA BIOLABORATORIES ANALYTICAL LIMITED (REGISTERED NUMBER: 09807843)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024


8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.3.24 31.3.23
as restated
£    £   
Within one year 102,669 102,669
Between one and five years 130,000 42,721
232,669 145,390

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: as restated
£    £   
100 Ordinary £1.00 100 100

During the year, the share capital of the company was acquired by Alpha Biolaboratories Holdings Limtied by way of a share for share exchange.

10. RELATED PARTY DISCLOSURES

During the year, the following transactions took place with companies under common control:

Sales £450,425 (2023: £4,692,780).
Administrative expenses recharged £825,000 (2023: £290,000).

Included within other debtors are amounts owed from companies under common control amounting to £888,501 (2023: £2,361,239).

Included within other creditors are amounts owed to companies under common control amounting to £761,678 (2023: £Nil).

11. ULTIMATE CONTROLLING PARTY

The company's immediate parent entity is Alpha Biolaboratories Holdings Limited. The parent company's registered office is 14 Webster Court, Carina Park, Warrington, Cheshire, WA5 8WD.

The ultimate controlling party are the shareholders of the ultimate parent entity, Alpha Biolaboratories Holdings Limited.