For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Alpha Biolaboratories Limited is a private company limited by shares incorporated in England and Wales. The registered office and principal place of business is 14 Webster Court, Carina Park, Westbrook, Warrington, United Kingdom, WA5 8WD.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

Related party exemption

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, errors were identified in the recording of intercompany balances arising from incorrect postings in prior accounting periods. These errors resulted in certain intercompany debtor and creditor balances being misstated.

The directors have determined that it is impracticable to quantify the impact of these errors on individual prior periods due to incomplete historical accounting records and the inability to reliably reconstruct the original transactions without the use of hindsight.

Accordingly, in line with Section 10 of FRS 102, the errors have been corrected in the current year by an adjustment to opening retained earnings. Comparative information has not been restated.

The total adjustment recognised in opening retained earnings as at 01 April 2024 was £44,049 (increase).

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

The average monthly number of persons (including directors) employed by the company during the year was:

Certain balances with related parties were corrected during the year following the identification of historical posting errors. These corrections were recognised through opening retained earnings, as detailed in note 1.2.

The ultimate controlling parties are the shareholders of the ultimate parent entity, Alpha Biolaboratories Holdings Limited.