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COMPANY REGISTRATION NUMBER: 01497118

Universal Biologicals (Cambridge) Limited

Unaudited financial statements

31 December 2025

Universal Biologicals (Cambridge) Limited

Statement of financial position

31 December 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 1,219 |  | 3,015
Investments | 6 |  | 100 |  | –
|  | ------ |  | ------
|  | 1,319 |  | 3,015

Current assets

Stocks | 42,431 |  | 55,828 |
Debtors | 7 | 103,499 |  | 110,218 |
Cash at bank and in hand | 77,445 |  | 76,022 |
| --------- |  | --------- |
| 223,375 |  | 242,068 |

Creditors: Amounts falling due within one year | 8 | ( 72,233) |  | ( 116,018) |
| --------- |  | --------- |
Net current assets |  | 151,142 |  | 126,050
|  | --------- |  | ---------
Total assets less current liabilities |  | 152,461 |  | 129,065

Provisions

Taxation including deferred tax |  | ( 305) |  | ( 754)
|  | --------- |  | ---------
Net assets |  | 152,156 |  | 128,311
|  | --------- |  | ---------

Capital and reserves

Called up share capital |  | 100 |  | 100
Profit and loss account |  | 152,056 |  | 128,211
|  | --------- |  | ---------
Shareholders funds |  | 152,156 |  | 128,311
|  | --------- |  | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Universal Biologicals (Cambridge) Limited

Statement of financial position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 22 June 2026 , and are signed on behalf of the board by:

E S Liddle
Director

Company registration number: 01497118

Universal Biologicals (Cambridge) Limited

Notes to the financial statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Passhouse Farmhouse, Papworth St Agnes, Cambridge, CB23 3QU.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is recognised at the fair value of the consideration received or receivable in the ordinary course of business, and is shown net of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
Provision is made, under the liability method, to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences. Deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 20% reducing balance
| Fixtures and fittings | - | 20% reducing balance
| Computer equipment | - | 25% reducing balance
| Website | - | 20% straight line

Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
4. Employee numbers
The average number of employees during the year was 3 (2024: 3 ).
5. Tangible assets

| Plant and machinery | Fixtures and fittings | Computer equipment | Website | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 January 2025 and 31 December 2025 | 2,777 | 14,370 | 9,270 | 74,838 | 101,255
| ------ | ------- | ------ | ------- | ---------
Depreciation |  |  |  |  |
At 1 January 2025 | 2,691 | 14,142 | 6,569 | 74,838 | 98,240
Charge for the year | 86 | 94 | 1,616 | – | 1,796
| ------ | ------- | ------ | ------- | ---------
At 31 December 2025 | 2,777 | 14,236 | 8,185 | 74,838 | 100,036
| ------ | ------- | ------ | ------- | ---------
Carrying amount |  |  |  |  |
At 31 December 2025 | – | 134 | 1,085 | – | 1,219
| ------ | ------- | ------ | ------- | ---------
At 31 December 2024 | 86 | 228 | 2,701 | – | 3,015
| ------ | ------- | ------ | ------- | ---------

6. Investments

| Shares in group undertakings
| £
Cost |
At 1 January 2025 and 31 December 2025 | 100
| ----
Impairment |
At 1 January 2025 and 31 December 2025 | –
| ----

Carrying amount |
At 31 December 2025 | 100
| ----
At 31 December 2024 | 100
| ----

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 75,602 | 100,636
Other debtors | 27,897 | 9,582
| --------- | ---------
| 103,499 | 110,218
| --------- | ---------

8. Creditors: Amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 4,749 | 36,228
Social security and other taxes | 43,098 | 46,454
Other creditors | 24,386 | 33,336
| ------- | ---------
| 72,233 | 116,018
| ------- | ---------

At the reporting date, the Company had an outstanding balance of £100 due to a group company. The balance is interest-free, unsecured, and repayable on demand.
9. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 14,867 | 14,554
Later than 1 year and not later than 5 years | 18,409 | 8,555
| ------- | -------
| 33,276 | 23,109
| ------- | -------

10. Directors' advances, credits and guarantees
Included within debtors at the year end is an directors loan account of £27,329 (2024: £7,065). The maximum overdrawn balance during the year was £27,329 (2024: £10,463). Interest of £271 (2024: £Nil) was charged at the official rate.