REGISTERED NUMBER: 03958441 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2025

FOR

AWB LABORATORIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A W Barrs

REGISTERED OFFICE:

Ground Floor

Egerton House

68 Baker Street

Weybridge

Surrey

KT13 8AL

REGISTERED NUMBER:

03958441 (England and Wales)

ACCOUNTANTS:

RJP LLP

Ground Floor

Egerton House

68 Baker Street

Weybridge

Surrey

KT13 8AL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,510

2,675

1,510

2,675

CURRENT ASSETS

Debtors

6

90,217

69,560

Cash at bank

23,420

47,255

113,637

116,815

CREDITORS

Amounts falling due within one year

7

24,867

31,211

NET CURRENT ASSETS

88,770

85,604

TOTAL ASSETS LESS CURRENT LIABILITIES

90,280

88,279

PROVISIONS FOR LIABILITIES

9

378

669

NET ASSETS

89,902

87,610

CAPITAL AND RESERVES

Called up share capital

10

2

2

Retained earnings

89,900

87,608

SHAREHOLDERS' FUNDS

89,902

87,610

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 March 2025 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 December 2025 and were signed by:

A W Barrs - Director

1.	STATUTORY INFORMATION

AWB Laboratories 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 represents the invoiced sale of goods and services, excluding Value Added Tax.

Revenue is recognised in the period in which goods and services are sold.

Tangible fixed assets

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

Land and buildings

-

4% on cost

Plant and machinery etc

-

25% on cost and 4% on cost

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 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 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 31 March 2024

and 30 March 2025

58,863

AMORTISATION

At 31 March 2024

and 30 March 2025

58,863

NET BOOK VALUE

At 30 March 2025

-

At 30 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 31 March 2024

49,475

64,363

113,838

Additions

-

1,361

1,361

At 30 March 2025

49,475

65,724

115,199

DEPRECIATION

At 31 March 2024

47,691

63,472

111,163

Charge for year

1,784

742

2,526

At 30 March 2025

49,475

64,214

113,689

NET BOOK VALUE

At 30 March 2025

-

1,510

1,510

At 30 March 2024

1,784

891

2,675

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.3.25

30.3.24

£

£

Other debtors

90,217

69,560

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.3.25

30.3.24

£

£

Bank loans and overdrafts

-

964

Taxation and social security

21,374

26,942

Other creditors

3,493

3,305

24,867

31,211

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.3.25

30.3.24

£

£

Within one year

4,546

4,546

Between one and five years

3,031

7,576

7,577

12,122

9.	PROVISIONS FOR LIABILITIES

30.3.25

30.3.24

£

£

Deferred tax

378

669

Deferred

tax

£

Balance at 31 March 2024

669

Provided during year

(291

)

Balance at 30 March 2025

378

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.3.25

30.3.24

value:

£

£

2

Ordinary

£1.00

2

2

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 March 2025 and 30 March 2024:

30.3.25

30.3.24

£

£

Director

Balance outstanding at start of year

68,928

65,229

Amounts advanced

104,271

79,013

Amounts repaid

(83,681

)

(75,314

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

89,518

68,928

Interest has been charged on the loan to the director at a rate of 2.25% per annum.