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Registration number: 13323112

Independent Anatomic Pathology Ltd
Annual Report and Unaudited Filleted Abridged Financial Statements
for the Year Ended 30 April 2026

Independent Anatomic Pathology Ltd

Contents

Abridged Balance Sheet | 1 to 2
Notes to the Unaudited Abridged Financial Statements | 3 to 4

Independent Anatomic Pathology Ltd

(Registration number: 13323112)
Abridged Balance Sheet as at 30 April 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 379 | 272
Current assets |  |  |
Debtors |  | 20,816 | 19,731
Cash at bank and in hand |  | 140,957 | 130,742
|  | 161,773 | 150,473
Creditors: Amounts falling due within one year |  | (88,502) | (82,057)
Net current assets |  | 73,271 | 68,416
Total assets less current liabilities |  | 73,650 | 68,688
Provisions for liabilities |  | - | (62)
Net assets |  | 73,650 | 68,626
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Profit and loss account |  | 73,550 | 68,526
Total equity |  | 73,650 | 68,626

Independent Anatomic Pathology Ltd

(Registration number: 13323112)
Abridged Balance Sheet as at 30 April 2026

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

| The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
| The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 3 August 2026

Mr S R Beck

Director

Independent Anatomic Pathology Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2026

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales .

The address of its registered office is:
Calyx House
South Road
Taunton
Somerset
TA1 3DU

These financial statements were authorised for issue by the director on 3 August 2026.

2 | Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Independent Anatomic Pathology Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and Machinery | 25% Straight Line Method
Office Equipment | 25% Straight Line Method

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

4 | Tangible assets

| Total £
Cost or valuation
At 1 May 2025 | 9,812
Additions | 489
Disposals | (353)
At 30 April 2026 | 9,948
Depreciation
At 1 May 2025 | 9,540
Charge for the year | 382
Eliminated on disposal | (353)
At 30 April 2026 | 9,569
Carrying amount
At 30 April 2026 | 379
At 30 April 2025 | 272