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REGISTERED NUMBER: NI057121 (Northern Ireland)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2024 |

| FOR |

| ADP DIAGNOSTICS LTD |

ADP DIAGNOSTICS LTD (REGISTERED NUMBER: NI057121)

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 |  | to |  | 5

ADP DIAGNOSTICS LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2024

| DIRECTOR: | G Simpson

| SECRETARY: | G Simpson

| REGISTERED OFFICE: | Unit 34 Meadowbank Road

| Carrickfergus

| BT38 8YF

| REGISTERED NUMBER: | NI057121 (Northern Ireland)

| ACCOUNTANTS: | Baker Tilly Mooney Moore

| 17 Clarendon Road

| Belfast

| BT1 3BG

ADP DIAGNOSTICS LTD (REGISTERED NUMBER: NI057121)

BALANCE SHEET

31 DECEMBER 2024

| 31.12.24 | 31.12.23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 20,217 |  | 3,333 |  |

CURRENT ASSETS

Stocks | 5,000 |  | 5,000 |  |

Debtors | 5 | 46,349 |  | 56,889 |  |

Cash at bank and in hand | 106,103 |  | 69,577 |  |

157,452 |  | 131,466 |  |

CREDITORS

Amounts falling due within one year | 6 | 54,295 |  | 60,489 |  |

NET CURRENT ASSETS | 103,157 |  | 70,977 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 123,374 |  | 74,310 |  |

CAPITAL AND RESERVES

Called up share capital | 20 |  | 20 |  |

Retained earnings | 123,354 |  | 74,290 |  |

SHAREHOLDERS' FUNDS | 123,374 |  | 74,310 |  |

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 director acknowledges his 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 director and authorised for issue on 4 November 2025 and were signed by:

G Simpson - Director

ADP DIAGNOSTICS LTD (REGISTERED NUMBER: NI057121)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1. | STATUTORY INFORMATION

| ADP Diagnostics Ltd is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Significant judgements and estimates

| In preparing these financial statements the directors have made the following judgements in:

| The determination of whether there are indicators of impairment of the company's tangible assets. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the asset and business in general.

| Consider the recoverability of trade debtors and the need for impairment provisions. These considerations are undertaken regularly by the director, and especially at the year end date. Factors taken into account include historical experience, current market conditions and knowledge of the sector. Amounts identified as irrecoverable will be provided against in the relevant period.

| Consider the valuation of stock and the requirement for write down provisions. These considerations are undertaken regularly by the director, and especially at the year end date. Factors taken into account include historical experience, product familiarity and knowledge of the sector. Stock identified as impaired will be written down in value in the relevant period.

| The director also considers the depreciation and useful lives on an annual basis to ensure there is sufficient evidence to support these and that the estimates remain reasonable.

| 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.

| Short leasehold | - | 10% on cost

| Plant and machinery | - | at varying rates on cost

| Fixtures, fittings & equipment | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

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

ADP DIAGNOSTICS LTD (REGISTERED NUMBER: NI057121)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

2. | ACCOUNTING POLICIES - continued

| 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 makes payments into an Individual Personal Pension Plan for one of its employees. Contributions paid in the period are charged to the profit and loss account.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2023 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures,

| Short |  | Plant and |  | fittings

| leasehold |  | machinery |  | & equipment

£ | £ | £ |

| COST

| At 1 January 2024 | 4,220 |  | 16,380 |  | 1,837 |  |

| Additions | - |  | 1,947 |  | - |  |

| At 31 December 2024 | 4,220 |  | 18,327 |  | 1,837 |  |

| DEPRECIATION

| At 1 January 2024 | 3,024 |  | 14,503 |  | 1,611 |  |

| Charge for year | 422 |  | 599 |  | 31 |  |

| At 31 December 2024 | 3,446 |  | 15,102 |  | 1,642 |  |

| NET BOOK VALUE

| At 31 December 2024 | 774 |  | 3,225 |  | 195 |  |

| At 31 December 2023 | 1,196 |  | 1,877 |  | 226 |  |

ADP DIAGNOSTICS LTD (REGISTERED NUMBER: NI057121)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

4. | TANGIBLE FIXED ASSETS - continued

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2024 | - |  | 2,511 |  | 24,948 |  |

| Additions | 18,500 |  | - |  | 20,447 |  |

| At 31 December 2024 | 18,500 |  | 2,511 |  | 45,395 |  |

| DEPRECIATION

| At 1 January 2024 | - |  | 2,477 |  | 21,615 |  |

| Charge for year | 2,477 |  | 34 |  | 3,563 |  |

| At 31 December 2024 | 2,477 |  | 2,511 |  | 25,178 |  |

| NET BOOK VALUE

| At 31 December 2024 | 16,023 |  | - |  | 20,217 |  |

| At 31 December 2023 | - |  | 34 |  | 3,333 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.24 |  | 31.12.23

£ | £ |

| Trade debtors | 45,711 |  | 54,204 |  |

| Other debtors | 638 |  | 2,685 |  |

46,349 |  | 56,889 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.24 |  | 31.12.23

£ | £ |

| Trade creditors | 19,396 |  | 34,356 |  |

| Taxation and social security | 20,940 |  | 6,953 |  |

| Other creditors | 13,959 |  | 19,180 |  |

54,295 |  | 60,489 |  |

7. | ULTIMATE CONTROLLING PARTY

| The controlling party is G Simpson.