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Registered number: 08445870
Parasite Testing Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
DEB Chartered Accountants
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Company Information
Director Ms Emma Lane
Company Number 08445870
Registered Office DEB House, 19 Middlewoods Way
Wharncliffe Business Park
Carlton
Barnsley
S71 3HR
Business Broadlands Farm
Durkar Low Lane
Wakefield
West Yorkshire
WF4 3BJ
Accountants DEB Chartered Accountants
19 Middlewoods Way
Carlton
Barnsley
South Yorkshire
S71 3HR
Page 1
Page 2
Balance Sheet
Registered number: 08445870
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 201 267
201 267
CURRENT ASSETS
Debtors 5 - 859
Cash at bank and in hand 5,457 6,497
5,457 7,356
Creditors: Amounts Falling Due Within One Year 6 (3,029 ) (3,079 )
NET CURRENT ASSETS (LIABILITIES) 2,428 4,277
TOTAL ASSETS LESS CURRENT LIABILITIES 2,629 4,544
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (38 ) (51 )
NET ASSETS 2,591 4,493
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account 2,581 4,483
SHAREHOLDERS' FUNDS 2,591 4,493
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Emma Lane
Director
08/12/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Parasite Testing Ltd Registered number 08445870 is a limited by shares company incorporated in England & Wales. The Registered Office is DEB House, 19 Middlewoods Way, Wharncliffe Business Park, Carlton, Barnsley, S71 3HR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 1
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 3,176 1,080 4,256
As at 31 March 2025 3,176 1,080 4,256
Depreciation
As at 1 April 2024 2,959 1,030 3,989
Provided during the period 54 12 66
As at 31 March 2025 3,013 1,042 4,055
Net Book Value
As at 31 March 2025 163 38 201
As at 1 April 2024 217 50 267
Page 3
Page 4
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 859
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 435 1,910
Corporation tax 36 631
Credit card control - 88
Accruals and deferred income 558 450
Director's loan account 2,000 -
3,029 3,079
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 38 51
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
9. Related Party Transactions
The company is controlled by Ms E Lane, director & shareholder of the company.
The balance on the director's loan account of Ms E Lane at 31st March 2025 was £2,000 (2024 - nil) due from the company. 
10. Ultimate Controlling Party
The company's ultimate controlling party is Ms Emma Lane by virtue of her ownership of 100% of the issued share capital in the company.
Page 4