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REGISTERED NUMBER: 10641789 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

Altona Diagnostics UK Limited

Altona Diagnostics UK Limited (Registered number: 10641789)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Altona Diagnostics UK Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: S Cassey
H Kuhn
S Friedrichsen





REGISTERED OFFICE: No.1 St Paul's Square
Liverpoll
Merseyside
L3 9SJ





REGISTERED NUMBER: 10641789 (England and Wales)





ACCOUNTANTS: Uppal & Warr
Chartered Accountants
452 Manchester Road
Heaton Chapel
Stockport
SK4 5DL

Altona Diagnostics UK Limited (Registered number: 10641789)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 497,568 499,591

CURRENT ASSETS
Stocks 538,083 761,549
Debtors 5 242,613 233,207
Cash at bank and in hand 9,187,107 7,935,110
9,967,803 8,929,866
CREDITORS
Amounts falling due within one year 6 1,042,794 739,281
NET CURRENT ASSETS 8,925,009 8,190,585
TOTAL ASSETS LESS CURRENT
LIABILITIES

9,422,577

8,690,176

CAPITAL AND RESERVES
Called up share capital 7 20,000 20,000
Retained earnings 8 9,402,577 8,670,176
SHAREHOLDERS' FUNDS 9,422,577 8,690,176

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 February 2025 and were signed on its behalf by:





S Cassey - Director


Altona Diagnostics UK Limited (Registered number: 10641789)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Altona Diagnostics UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - at varying rates
Office equipment - at varying rates

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 5 ) .

Altona Diagnostics UK Limited (Registered number: 10641789)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

4. TANGIBLE FIXED ASSETS
Plant and Office
machinery equipment Totals
£    £    £   
COST
At 1 January 2024 740,586 54,704 795,290
Additions 184,676 - 184,676
At 31 December 2024 925,262 54,704 979,966
DEPRECIATION
At 1 January 2024 254,885 40,814 295,699
Charge for year 174,955 11,744 186,699
At 31 December 2024 429,840 52,558 482,398
NET BOOK VALUE
At 31 December 2024 495,422 2,146 497,568
At 31 December 2023 485,701 13,890 499,591

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 224,646 215,240
Prepayments 17,967 17,967
242,613 233,207

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 478,425 514,845
Tax 246,435 71,391
Social security and other taxes 283,483 117,416
Other creditors 31,451 33,379
Accrued expenses 3,000 2,250
1,042,794 739,281

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
20,000 Ordinary £1 20,000 20,000

Altona Diagnostics UK Limited (Registered number: 10641789)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

8. RESERVES
Retained
earnings
£   

At 1 January 2024 8,670,176
Profit for the year 732,401
At 31 December 2024 9,402,577