General Information
C4L Laboratory Services Ltd is a private company, limited by shares, registered in England and Wales, under 04499318, at Units 2 and 3 Oak House, Albert Drive, Burgess Hill, West Sussex, RH15 9TN. The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including the provisions of Section 1A "Smaller Entities" and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the Company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The Company's liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted
Fixed asset investments
The Fixed asset investment represents an involvement in an associated LLP. The value of the involvement in stated in the balance sheet at cost.
|
| 2. |
Average number of employees
Average number of employees during the year was 25 (2024 : 25).
|
| 3. |
Investments
| Cost |
Other investments other than loans |
|
Total |
| |
£ |
|
£ |
| At 01 April 2024 |
1,434,556 |
|
1,434,556 |
| Additions |
83,764 |
|
83,764 |
| Disposals |
- |
|
- |
| At 31 March 2025 |
1,518,320 |
|
1,518,320 |
|
| 4. |
Debtors: amounts falling due within one year
|
2025
£ |
|
2024
£ |
| Loan to LLP |
166,870 |
|
166,870 |
| CyteTech Limited |
1,052,275 |
|
996,304 |
| The Parents Class Limited |
- |
|
66,095 |
| UAE Labs |
57,186 |
|
57,186 |
| Other Debtors |
470,327 |
|
527,513 |
|
1,746,658 |
|
1,813,968 |
|
| 5. |
Creditors: amount falling due within one year
|
2025
£ |
|
2024
£ |
| Taxation and Social Security |
26,759 |
|
26,298 |
| Other Creditors |
(1,164) |
|
(125) |
|
25,595 |
|
26,173 |
|
| 6. |
Creditors: amount falling due after more than one year
|
2025
£ |
|
2024
£ |
| Other Creditors |
3,039,566 |
|
3,028,394 |
|
3,039,566 |
|
3,028,394 |
|
| 7. |
Share Capital
Allotted, called up and fully paid
|
2025
£ |
|
2024
£ |
|
726,900
Ordinary shares of £0.01 each |
7,269 |
|
7,269 |
|
7,269 |
|
7,269 |
|
| 8. |
Share premium account
|
2025
£ |
|
2024
£ |
| Equity Share Premium b/fwd |
97,799 |
|
97,799 |
|
97,799 |
|
97,799 |
|
3
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