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REGISTERED NUMBER: 00349867 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

LBS (SERVING BIOTECHNOLOGY) LTD.

LBS (SERVING BIOTECHNOLOGY) LTD. (REGISTERED NUMBER: 00349867) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| LBS (SERVING BIOTECHNOLOGY) LTD. |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTOR: | A Iglesias

| REGISTERED OFFICE: | Second Floor Ridgeland House

| 15 Carfax

| Horsham

| West Sussex

| RH12 1ER

| REGISTERED NUMBER: | 00349867 (England and Wales)

| ACCOUNTANTS: | Galloways Accounting (Horsham) Limited

| Ridgeland House

| 15 Carfax

| Horsham

| West Sussex

| RH12 1ER

LBS (SERVING BIOTECHNOLOGY) LTD. (REGISTERED NUMBER: 00349867) |

BALANCE SHEET

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 52,392 |  | 52,804 |  |

CURRENT ASSETS

Stocks | 326,851 |  | 315,507 |  |

Debtors | 5 | 887,231 |  | 546,675 |  |

Cash at bank | 366,442 |  | 508,056 |  |

1,580,524 |  | 1,370,238 |  |

CREDITORS

Amounts falling due within one year | 6 | 388,889 |  | 485,500 |  |

NET CURRENT ASSETS | 1,191,635 |  | 884,738 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,244,027 |  | 937,542 |  |

PROVISIONS FOR LIABILITIES | 58 |  | - |  |

NET ASSETS | 1,243,969 |  | 937,542 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 1,242,969 |  | 936,542 |  |

1,243,969 |  | 937,542 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 August 2026 and were signed by:

A Iglesias - Director

LBS (SERVING BIOTECHNOLOGY) LTD. (REGISTERED NUMBER: 00349867) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Lbs (Serving Biotechnology) Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover represents amounts receivable for the supply of specialised feeds and associated products net of VAT and trade discounts. Income is recognised upon despatch to customer.

| Tangible fixed assets

| Tangible assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful

| life.

| Plant and machinery |  | - 33.3% straight line |  |

| Motor vehicles |  | - 25% on reducing balance |  |

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

| Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

| At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

| Financial instruments

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

LBS (SERVING BIOTECHNOLOGY) LTD. (REGISTERED NUMBER: 00349867) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Foreign currencies

| Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

| Hire purchase and leasing commitments

| Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

| Pension costs and other post-retirement benefits

| The company participates in a group personal pension plan, the amount charged to the profit and loss account in respect of pension costs and other post retirement benefits is the contributions payable in the year. Differences between contributions payable and contributions actually paid are shown as either other creditors or other debtors in the balance sheet.

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

| Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2025 - 6 ) .

LBS (SERVING BIOTECHNOLOGY) LTD. (REGISTERED NUMBER: 00349867) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 April 2025 | 109,832 |  | 41,695 |  | 151,527 |  |

| Additions | 14,825 |  | - |  | 14,825 |  |

| At 31 March 2026 | 124,657 |  | 41,695 |  | 166,352 |  |

| DEPRECIATION

| At 1 April 2025 | 80,481 |  | 18,242 |  | 98,723 |  |

| Charge for year | 9,374 |  | 5,863 |  | 15,237 |  |

| At 31 March 2026 | 89,855 |  | 24,105 |  | 113,960 |  |

| NET BOOK VALUE

| At 31 March 2026 | 34,802 |  | 17,590 |  | 52,392 |  |

| At 31 March 2025 | 29,351 |  | 23,453 |  | 52,804 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 405,821 |  | 324,709 |  |

| Amounts owed by group undertakings | 403,823 |  | - |  |

| Other debtors | 77,587 |  | 221,966 |  |

887,231 |  | 546,675 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade creditors | 168,422 |  | 240,084 |  |

| Amounts owed to group undertakings | 12,765 |  | 12,765 |  |

| Taxation and social security | 175,009 |  | 203,412 |  |

| Other creditors | 32,693 |  | 29,239 |  |

388,889 |  | 485,500 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2026 | 2025 |

£ | £ |

| Within one year | 98,000 |  | 98,000 |  |

| Between one and five years | 122,500 |  | 220,500 |  |

220,500 |  | 318,500 |  |