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Advanced Bioprocess Services Limited

Registered Number
10208462
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

Advanced Bioprocess Services Limited
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | Glen, Katie Elizabeth, Dr
| Thomas, Robert James, Dr

Registered Address | 90 Main Street
| East Leake
| Loughborough
| LE12 6PG

Registered Number | 10208462 (England and Wales)

Advanced Bioprocess Services Limited
Statement of Financial Position
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 54,641 |  |  |  | 97,455
Investments | 4 |  |  | 6,013,542 |  |  |  | 4,992,976
|  |  |  | 6,068,183 |  |  |  | 5,090,431
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 422,985 |  |  |  | 439,867 |  |
Cash at bank and on hand |  | 92,964 |  |  |  | 480,773 |  |
|  | 515,949 |  |  |  | 920,640 |  |
Creditors amounts falling due within one year | 6 | (157,663) |  |  |  | (227,297) |  |
Net current assets (liabilities) |  |  |  | 358,286 |  |  |  | 693,343
Total assets less current liabilities |  |  |  | 6,426,469 |  |  |  | 5,783,774
Provisions for liabilities | 7 |  |  | (43,063) |  |  |  | (60,964)
Net assets |  |  |  | 6,383,406 |  |  |  | 5,722,810
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Share premium |  |  |  | 416,004 |  |  |  | 416,004
Profit and loss account |  |  |  | 5,967,401 |  |  |  | 5,306,805
Shareholders' funds |  |  |  | 6,383,406 |  |  |  | 5,722,810

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 1 August 2025, and are signed on its behalf by:
Thomas, Robert James, Dr Director Registered Company No. 10208462

Advanced Bioprocess Services Limited
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Operating leases
--- | ---
| Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the Income Statement on a straight-line basis over the period of the lease.

| Employee benefits
--- | ---
| The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the income statement.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Research and development
--- | ---
| In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight line basis over their useful economic lives, which range from 3 to 6 years. If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The 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. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 40 |  | 3

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 4 |  | 4

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 397,112 |  | 397,112
| At 31 March 25 | 397,112 |  | 397,112
| Depreciation and impairment
| At 01 April 24 | 299,657 |  | 299,657
| Charge for year | 42,814 |  | 42,814
| At 31 March 25 | 342,471 |  | 342,471
| Net book value
| At 31 March 25 | 54,641 |  | 54,641
| At 31 March 24 | 97,455 |  | 97,455

4. | Fixed asset investments
--- | ---
| The investments below are listed investments. The historical cost of the fixed asset investments as at 31 March 2025 was £5,841,009 (31 March 2024 £4,846,510).

|  | Other investments1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 4,992,976 |  | 4,992,976
| Additions | 1,301,084 |  | 1,301,084
| Revaluations | 26,068 |  | 26,068
| Disposals | (306,586) |  | (306,586)
| At 31 March 25 | 6,013,542 |  | 6,013,542
| Net book value
| At 31 March 25 | 6,013,542 |  | 6,013,542
| At 31 March 24 | 4,992,976 |  | 4,992,976

| Notes
--- | ---
| 1Other investments other than loans

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | - |  | 20,208
| Other debtors | 1,060 |  | -
| Called up share capital not paid, current asset | 416,004 |  | 416,004
| Prepayments and accrued income | 5,921 |  | 3,655
| Total | 422,985 |  | 439,867

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 21,945 |  | 18,833
| Taxation and social security | 130,711 |  | 203,824
| Other creditors | 207 |  | 365
| Accrued liabilities and deferred income | 4,800 |  | 4,275
| Total | 157,663 |  | 227,297

7. | Provisions for liabilities
--- | ---
| The provision for deferred tax is made up of £13,609 (2024 - £24,272) in respect of accelerated capital allowances on tangible fixed assets and £29,454 (2024 - £36,692) in respect of other assets.

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 43,063 |  | 60,964
| Total | 43,063 |  | 60,964

8. | Pension commitments
--- | ---
| The pension cost charge represents contributions payable by the company to the fund and amounted to £1,574 (2024 - £1,858).