REGISTERED NUMBER: 03525795 (England and Wales)

VERSAPAK DOPING CONTROL LIMITED

FINANCIAL STATEMENTS

FOR THE PERIOD

1 SEPTEMBER 2023 TO 31 DECEMBER 2024

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

DIRECTORS:

C G Napthine

R P Napthine

REGISTERED OFFICE:

Aspen House

Stephenson Road

Colchester

Essex

CO4 9QR

REGISTERED NUMBER:

03525795 (England and Wales)

AUDITORS:

Berringers LLP

Chartered Accountants

and Statutory Auditors

Lygon House

50 London Road

Bromley

Kent

BR1 3RA

FIXED ASSETS

Intangible assets

4

38,425

52,423

Tangible assets

5

27,154

42,078

65,579

94,501

CURRENT ASSETS

Stocks

14,760

21,505

Debtors

6

4,485

4,163

Cash at bank and in hand

41,452

141,437

60,697

167,105

CREDITORS

Amounts falling due within one year

7

142,375

287,534

NET CURRENT LIABILITIES

(81,678

)

(120,429

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(16,099

)

(25,928

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(16,199

)

(26,028

)

SHAREHOLDERS' FUNDS

(16,099

)

(25,928

)

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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

C G Napthine - Director

1.	STATUTORY INFORMATION

Versapak Doping Control 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.

Going concern

The directors have reviewed the post year end financial information available at the time of approving these financial statements, giving consideration to the both the working capital and net liability position, and have concluded that the financial statements should be prepared on a going concern basis due to the fact the company will continue to receive long term funding support from fellow group undertakings.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Development costs are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

- Straight line basis over useful lives

Stocks

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

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

Research and development

Development expenditure for individual projects is deferred when its future recoverability can be foreseen with reasonable certainty. The identifiable expenditure is then amortised over the period during which the benefit is expected to occur.

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 period was NIL (2023 - NIL).

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 September 2023

and 31 December 2024

104,990

AMORTISATION

At 1 September 2023

52,567

Charge for period

13,998

At 31 December 2024

66,565

NET BOOK VALUE

At 31 December 2024

38,425

At 31 August 2023

52,423

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 September 2023

and 31 December 2024

97,867

DEPRECIATION

At 1 September 2023

55,789

Charge for period

14,924

At 31 December 2024

70,713

NET BOOK VALUE

At 31 December 2024

27,154

At 31 August 2023

42,078

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

283

38

Amounts owed by group undertakings

4,202

-

Other debtors

-

4,125

4,485

4,163

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

14,919

53,958

Amounts owed to group undertakings

105,789

225,259

Taxation and social security

13,350

-

Other creditors

8,317

8,317

142,375

287,534

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the auditors was unqualified.

Ricky Hutson BSc ACA FCCA (Senior Statutory Auditor)

for and on behalf of Berringers LLP

9.	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.