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REGISTERED NUMBER: 08269816 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

ALPHA BIOLABORATORIES LEGAL LIMITED

ALPHA BIOLABORATORIES LEGAL LIMITED (REGISTERED NUMBER: 08269816)

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 LEGAL 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
Cheshire
WA5 8WD





REGISTERED NUMBER: 08269816 (England and Wales)





ACCOUNTANTS: Xeinadin
100 Barbirolli Square
Manchester
M2 3BD

ALPHA BIOLABORATORIES LEGAL LIMITED (REGISTERED NUMBER: 08269816)

BALANCE SHEET
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 25,895 74,044
25,895 74,044

CURRENT ASSETS
Debtors 6 3,157,016 3,037,438
Cash at bank 260,773 594,243
3,417,789 3,631,681
CREDITORS
Amounts falling due within one year 7 3,184,434 3,505,437
NET CURRENT ASSETS 233,355 126,244
TOTAL ASSETS LESS CURRENT LIABILITIES 259,250 200,288

PROVISIONS FOR LIABILITIES - 3,706
NET ASSETS 259,250 196,582

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 259,150 196,482
SHAREHOLDERS' FUNDS 259,250 196,582

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 and authorised for issue 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 LEGAL LIMITED (REGISTERED NUMBER: 08269816)

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


1. STATUTORY INFORMATION

Alpha Biolaboratories Legal Limited is a private company, limited by share capital, incorporated in England and Wales, registration number 08269816.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 supply of testing services and management charges attributable to related parties. These are recognised at the point the service is incurred.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a customer database in 2014, has now been fully amortised over its estimated useful life of ten years.

Goodwill is stated at initial cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation on tangible fixed assets is charged to the profit and loss so as to write off their value, over their estimated useful lives, using the following methods:

Fixtures and fittings33% straight line
Computer equipment33% 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.

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.


ALPHA BIOLABORATORIES LEGAL LIMITED (REGISTERED NUMBER: 08269816)

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


2. ACCOUNTING POLICIES - continued
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 obligations for contributions to defined contribution scheme are recognised as an expense as incurred. The assets of the scheme are held separately from those of the Company in an independent administered fund.

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 51 (2023 - 40 ) .

ALPHA BIOLABORATORIES LEGAL LIMITED (REGISTERED NUMBER: 08269816)

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


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 83,333
AMORTISATION
At 1 April 2023
and 31 March 2024 83,333
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2023 9,978 270,345 280,323
Additions - 5,353 5,353
At 31 March 2024 9,978 275,698 285,676
DEPRECIATION
At 1 April 2023 9,978 196,301 206,279
Charge for year - 53,502 53,502
At 31 March 2024 9,978 249,803 259,781
NET BOOK VALUE
At 31 March 2024 - 25,895 25,895
At 31 March 2023 - 74,044 74,044

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 1,421,856 1,889,630
Amounts owed by group undertakings 76 -
Other debtors 1,735,084 1,147,808
3,157,016 3,037,438

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 76,874 74,814
Amounts owed to group undertakings 2,748,169 -
Taxation and social security 69,897 242,795
Other creditors 289,494 3,187,828
3,184,434 3,505,437

ALPHA BIOLABORATORIES LEGAL LIMITED (REGISTERED NUMBER: 08269816)

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
£    £   
Within one year 27,500 27,500
Between one and five years - 27,500
27,500 55,000

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
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 company received laboratory fees from companies under common control of £Nil (2023: £665,000). The company also paid laboratory fees to companies under common control of £1,829,175 (2023: £2,085,300).

Included in other debtors are amounts owed from companies under common control of £1,459,770 (2023: £1,084,982).

Included in other creditors are amounts owed to companies under common control of £Nil (2023: £2,715,002).

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.