Total Laboratory Services Ltd - Filleted accounts

Registered number

06757314

Total Laboratory Services Ltd

Filleted Accounts

31 December 2025

Total Laboratory Services Ltd
Registered number:		06757314
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		122,503			133,437

Current assets
Stocks		12,761			15,066
Debtors	4	94,968			92,054
Cash at bank and in hand		252,445			347,333
		360,174			454,453

Creditors: amounts falling due within one year	5	(164,366)			(229,617)

Net current assets			195,808			224,836

Total assets less current liabilities			318,311			358,273

Creditors: amounts falling due after more than one year	6		(9,648)			(28,350)

Provisions for liabilities			(10,574)			(12,191)


Net assets			298,089			317,732

Capital and reserves
Called up share capital			2			2
Profit and loss account			298,087			317,730

Shareholders' funds			298,089			317,732

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mrs Sarah Netherway
Director
Approved by the board on 12 May 2026

Total Laboratory Services Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Land and buildings			over 50 years
	Motor vehicles			25% reducing balance
	Plant and equipment			over 3 years/15% reducing balance


	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					6		6


3	Tangible fixed assets
		Land and buildings		Motor vehicles		Plant and machinery etc		Total
£			£		£		£
	Cost
	At 1 January 2025	91,141		94,984		49,375		235,500
	Additions	-		-		6,743		6,743
	At 31 December 2025	91,141		94,984		56,118		242,243

	Depreciation
	At 1 January 2025	21,146		39,460		41,457		102,063
	Charge for the year	1,823		13,881		1,973		17,677
	At 31 December 2025	22,969		53,341		43,430		119,740

	Net book value
	At 31 December 2025	68,172		41,643		12,688		122,503
	At 31 December 2024	69,995		55,524		7,918		133,437


4	Debtors					2025		2024
£							£

	Trade debtors					94,111		91,602
	Other debtors					857		452
						94,968		92,054


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					18,702		7,137
	Trade creditors					61,431		84,730
	Taxation and social security costs					53,175		108,465
	Other creditors					31,058		29,285
						164,366		229,617


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					9,648		28,350


7	Other information

	Total Laboratory Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	5B Sunrise Business Park
	Higher Shaftesbury Road
	Blandford Forum
	Dorset
	DT11 8ST