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Registered number: 15974023 DIAGNOSTIC REAGENTS HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 DECEMBER 2025
DIAGNOSTIC REAGENTS HOLDINGS LIMITED REGISTERED NUMBER: 15974023 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Tangible assets |  |  | 61,556
Investments |  |  | 1
|  |  | 61,557
Current assets |  |  |
Cash at bank and in hand |  | 100,100 |
|  | 100,100 |
Creditors: amounts falling due within one year |  | (4,600) |
Net current assets |  |  | 95,500
Total assets less current liabilities |  |  | 157,057
Net assets |  |  | 157,057
Capital and reserves |  |  |
Called up share capital |  |  | 1
Profit and loss account |  |  | 157,056
|  |  | 157,057
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DIAGNOSTIC REAGENTS HOLDINGS LIMITED REGISTERED NUMBER: 15974023 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider 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 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. 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 income and retained earnings 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:
A K Denson
Director
Date: 22 June 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
DIAGNOSTIC REAGENTS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
1. | General information
Diagnostic Reagents Holdings Limited is a private company limited by shares, incorporated in the United Kingdom, whose principal place of business is Wenman Road, Thame, Oxfordshire, OX9 3NY. 2.Accounting policies
| 2.1 | 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 following principal accounting policies have been applied:
| 2.2 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 0%
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.4 | 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.
| 2.5 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 3
DIAGNOSTIC REAGENTS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
3. | Employees
| The average monthly number of employees, including the directors, during the period was as follows:
|  |  | 31 December
|  |  | 2025
|  |  | No.
|  | Directors | 2
4. | Tangible fixed assets
|  | Freehold property
|  | £
| Cost or valuation |
| Additions | 61,556
| At 31 December 2025 | 61,556
| Net book value |
| At 31 December 2025 | 61,556
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| Additions | 1
| At 31 December 2025 | 1
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DIAGNOSTIC REAGENTS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 100,100
|  | 100,100
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts owed to group undertakings | 2,600
| Accruals and deferred income | 2,000
|  | 4,600
8. | Controlling party
Throughout the period the Company was controlled by A K Denson and S V Reed by virtue of their shareholdings.
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