REGISTERED NUMBER: 11881013 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

B&M Cellular Pathology Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr B S Shoker

Mrs M K Shoker

REGISTERED OFFICE:

Solent House

107a Alma Road

Southampton

SO14 6UY

REGISTERED NUMBER:

11881013 (England and Wales)

ACCOUNTANTS:

Thomas Croft Limited

Accountants And Taxation Consultants

Solent House

107a Alma Road

Portswood

Southampton

Hampshire

SO14 6UY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

2,080

1,974

2,080

1,974

CURRENT ASSETS

Stocks

6

4,870

3,590

Debtors

7

1,993

1,379

Cash at bank

126,684

94,256

133,547

99,225

CREDITORS

Amounts falling due within one year

8

11,454

18,378

NET CURRENT ASSETS

122,093

80,847

TOTAL ASSETS LESS CURRENT LIABILITIES

124,173

82,821

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

9

124,172

82,820

SHAREHOLDERS' FUNDS

124,173

82,821

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 5 December 2025 and were signed on its behalf by:

Dr B S Shoker - Director

Mrs M K Shoker - Director

1.	STATUTORY INFORMATION

B&M Cellular Pathology 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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 1 April 2024

25,000

Disposals

(25,000

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

25,000

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

644

5,348

5,992

Additions

-

1,135

1,135

Disposals

-

(2,683

)

(2,683

)

At 31 March 2025

644

3,800

4,444

DEPRECIATION

At 1 April 2024

191

3,827

4,018

Charge for year

113

916

1,029

Eliminated on disposal

-

(2,683

)

(2,683

)

At 31 March 2025

304

2,060

2,364

NET BOOK VALUE

At 31 March 2025

340

1,740

2,080

At 31 March 2024

453

1,521

1,974

6.

STOCKS

31.3.25

31.3.24

£

£

Work-in-progress

4,870

3,590

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

1,915

1,310

Prepayments

78

69

1,993

1,379

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Corporation tax

10,128

12,091

Other creditors

-

15

Directors' current accounts

-

5,000

Accrued expenses

1,326

1,272

11,454

18,378

9.

RESERVES

Retained

earnings

£

At 1 April 2024

82,821

Profit for the year

42,351

Dividends

(1,000

)

At 31 March 2025

124,172

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Dr B S Shoker

Balance outstanding at start of year

(5,000

)

(10,000

)

Amounts advanced

5,000

5,000

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(5,000

)

11.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

During the year, total dividends of £1,000 were paid to the directors .