ACCOUNTS - Final Accounts preparation

Company registration number: 08332086

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 AUGUST 2025

	LABCELL TRADING LIMITED


LABCELL TRADING LIMITED

COMPANY INFORMATION

Director	Mr I Coates


Registered number	08332086


Registered office	Victoria House
	Victoria Road
	Farnborough
	Hampshire
	GU14 7PG


Accountants	Menzies LLP
	Chartered Accountants
	Victoria House
	50-58 Victoria Road
	Farnborough
	Hampshire
	GU14 7PG


LABCELL TRADING LIMITED

CONTENTS

	Page
Statement of financial position	1 - 2
Notes to the financial statements	3 - 4


LABCELL TRADING LIMITED REGISTERED NUMBER:08332086

STATEMENT OF FINANCIAL POSITION

AS AT 31 AUGUST 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		251,250		251,250
			251,250		251,250
Current assets
Debtors: amounts falling due within one year		58,287		13,174
Cash at bank and in hand		-		133
		58,287		13,307
Creditors: amounts falling due within one year	6	(125,012)		(80,008)
Net current liabilities			(66,725)		(66,701)
Total assets less current liabilities			184,525		184,549

Net assets			184,525		184,549

Capital and reserves
Called up share capital	20,000	20,000
Share premium account	80,000	80,000
Profit and loss account	84,525	84,549
	184,525	184,549

Page 1


LABCELL TRADING LIMITED REGISTERED NUMBER:08332086

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 AUGUST 2025

The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

Mr I Coates

Director

Date: 30 October 2025

The notes on pages 3 to 4 form part of these financial statements.

Page 2


LABCELL TRADING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1.	General information

Labcell Trading Limited is a private company limited by shares incorporated in England. The address of the registered office is disclosed on the company information page.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Consolidation

In the opinion of the directors, the company and its subsidiary undertaking comprise a small group. The company has taken advantage of the exemption provided by section 398 of the Companies Act not to prepare group accounts.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 -1).

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost
	At 1 September 2024	251,250
	At 31 August 2025	251,250

Page 3


LABCELL TRADING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	58,287	13,174
	58,287	13,174

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Amounts owed to group undertakings	125,012	80,008
	125,012	80,008

Page 4