Alva Labs International Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 14038173

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	8,238		12,008

		8,238		12,008
Creditors: Amounts Falling Due Within One Year	5	(144 )		(163 )

NET CURRENT ASSETS (LIABILITIES)			8,094		11,845

TOTAL ASSETS LESS CURRENT LIABILITIES			8,094		11,845

NET ASSETS			8,094		11,845

CAPITAL AND RESERVES
Called up share capital	6		300		300
Profit and Loss Account			7,794		11,545

SHAREHOLDERS' FUNDS			8,094		11,845

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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Malcolm Burenstam Linder

Director

16/09/2026

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Alva Labs International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14038173 . The registered office is 1 Chapel Street, Warwick, CV34 4HL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Financial Instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like other debtors and creditors, loans from related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.6. Debtors

Basic financial assets, including other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

2.7. Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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Alva Labs International Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.8. Creditors

Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

2.9. Share Capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows: NIL (2024: NIL)

4. Debtors

	2025	2024
	£	£
Due within one year
Corporation tax recoverable assets	-	1,472
Amounts owed by group undertakings	8,238	10,536

	8,238	12,008

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	144	163

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	300	300

7. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	600	-

8. Related Party Transactions

The company is a wholly owned subsidiary member of its group and has therefore taken advantage of the provisions of Section 33. 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” not to disclose transactions with entities that are wholly owned members of the group.

9. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Alva Labs AB . Alva Labs AB was incorporated in Sweden. Copies of the group accounts may be obtained from the secretary, Kivra: 559103-8178, Stockholm, Sweden . The ultimate controlling party is Alva Labs AB who controls 100% of the shares of Alva Labs International Limited .

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Alva Labs International Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

10. Audit Information

The auditor's report on the accounts of Alva Labs International Limited for the year ended 31 December 2025 was unqualified.

The auditor's report was signed by Statutory Auditor.

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