ACCOUNTS - Final Accounts preparation

Registered number: 15759979 (England and Wales)

ABG LAB UK LIMITED

UNAUDITED

DIRECTOR'S REPORT AND FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2025


ABG LAB UK LIMITED

COMPANY INFORMATION

Director	E Kuliyeva


Registered number	15759979


Registered office	3 Magdalene Street
	Glastonbury
	England
	BA6 9EW


ABG LAB UK LIMITED

CONTENTS

	Page
Balance Sheet	1 - 2
Notes to the Financial Statements	3 - 4


ABG LAB UK LIMITED REGISTERED NUMBER:15759979

BALANCE SHEET

AS AT 30 JUNE 2025

		2025
Note		£


Current assets
Debtors: amounts falling due within one year	3	850
Cash at bank and in hand		298
		1,148
Creditors: amounts falling due within one year	4	(10,943)
Net current liabilities			(9,795)
Total assets less current liabilities			(9,795)

Net liabilities			(9,795)

Capital and reserves
Called up share capital	5	100
Profit and loss account		(9,895)
		(9,795)

Page 1


ABG LAB UK LIMITED REGISTERED NUMBER:15759979

BALANCE SHEET (CONTINUED)

AS AT 30 JUNE 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

E Kuliyeva

Director

Date: 8 May 2026

The notes on pages 3 to 4 form part of these financial statements.

Page 2


ABG LAB UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2025

1.Accounting policies

1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 the first statutory accounts of the Company and cover the period from incorporation on 4 June 2024 to 30 June 2025.

The following principal accounting policies have been applied:

1.2

Going concern

The financial statements have been prepared on a going concern basis. The director considers that the company is expected to continue in operational existence and meet its liabilities as they fall due for at least twelve months from the date of approval of the financial statements. Accordingly, the going concern basis has been adopted.

1.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

1.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

1.5

Creditors

Short-term creditors are measured at the transaction price. Amounts due to group undertakings are intercompany loans measured at cost. These loans are unsecured, interest free and repayable on demand.

Employees

The Company has no employees other than the director, who did not receive any remuneration.

Page 3


ABG LAB UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2025

Debtors

					2025
					£


	Other debtors	850

4.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	5,100
	Amounts owed to group undertakings	243
	Accruals and deferred income	5,600
		10,943

5.	Share capital
		2025
		£

		Allotted, called up and fully paid

		100 Ordinary shares of £1.00 each	100

On incorporation, the company issued 100 ordinary shares of £1 each at par value.
The shares were unpaid at the year end, and the outstanding amount of £100 is recognised within debtors.

6.	Controlling party

The Company is a wholly owned subsidiary of ABG Lab Europe Holdings LLC, which is the parent undertaking of the smallest group for which consolidated financial statements are drawn up, of which the Company is a member. The registered office of ABG Lab Europe Holdings LLC is 160 Greentree Drive, Suite 101, Dover, Delaware 19904, United States of America.

7.	Post balance sheet events

There were no adjusting events occuring between the end of the reporting period and the date these financial statements were approved.

Page 4