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2021-10-01 2022-08-31 11660861 frs-bus:Original frs-bus:FilletedAccounts 2021-10-01 2022-08-31 11660861 frs-bus:Original frs-bus:AbridgedAccounts 2021-10-01 2022-08-31 11660861 frs-bus:Original frs-bus:FRS102 2021-10-01 2022-08-31 11660861 frs-bus:Original frs-bus:MediumEntities 2021-10-01 2022-08-31 11660861 frs-bus:Original frs-bus:SmallEntities 2021-10-01 2022-08-31 11660861 frs-bus:Original frs-bus:EntityHasNeverTraded 2021-10-01 2022-08-31 11660861 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2021-10-01 2022-08-31 11660861 frs-bus:Original frs-bus:Audited 2021-10-01 2022-08-31 11660861 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2021-10-01 2022-08-31 11660861 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2021-10-01 2022-08-31 11660861 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-08-31 11660861 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2021-10-01 2022-08-31 11660861 frs-bus:Original 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2021-09-30 11660861 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-08-31 11660861 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-10-01 2022-08-31 11660861 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-09-30 11660861 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-08-31 11660861 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-10-01 2022-08-31 11660861 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-09-30 11660861 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-08-31 11660861 frs-bus:Original frs-bus:PreferenceShareClass1 2021-10-01 2022-08-31 11660861 frs-bus:Original frs-bus:PreferenceShareClass1 2021-09-30 11660861 frs-bus:Original frs-bus:PreferenceShareClass1 2022-08-31 11660861 frs-bus:Original frs-bus:PreferenceShareClass2 2021-10-01 2022-08-31 11660861 frs-bus:Original frs-bus:PreferenceShareClass2 2021-09-30 11660861 frs-bus:Original frs-bus:PreferenceShareClass2 2022-08-31 11660861 frs-bus:Original frs-bus:PreferenceShareClass3 2021-10-01 2022-08-31 11660861 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2022-08-31 11660861 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 11660861 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 11660861 frs-bus:Original frs-core:Provisions 2021-10-01 2022-08-31 11660861 frs-bus:Original frs-core:Provisions 2021-09-30 11660861 frs-bus:Original frs-core:Provisions 2022-08-31 11660861 frs-bus:Original frs-core:Provisions 2021-10-01 2022-08-31 11660861 frs-bus:Original frs-core:Provisions 2021-09-30 11660861 frs-bus:Original frs-core:Provisions 2022-08-31 11660861 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-08-31 11660861 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2022-08-31 11660861 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-08-31 11660861 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2022-08-31 11660861 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2022-08-31 11660861 frs-bus:Original frs-core:TaxCreditsDeferredTax 2022-08-31 11660861 frs-bus:Original frs-core:CostValuation 2021-09-30 11660861 frs-bus:Original frs-core:AdditionsToInvestments 2022-08-31 11660861 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2022-08-31 11660861 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-08-31 11660861 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-08-31 11660861 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-08-31 11660861 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2022-08-31 11660861 frs-bus:Original frs-core:CostValuation 2022-08-31 11660861 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2021-09-30 11660861 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-08-31 11660861 frs-bus:Original 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11660861 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2022-08-31 11660861 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2021-09-30 11660861 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 11660861 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11660861 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11660861 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11660861 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11660861 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11660861 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11660861 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 11660861 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 11660861 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11660861 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11660861 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11660861 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11660861 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-08-31 11660861 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11660861 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11660861 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11660861 frs-bus:Original dpl-frs:CostSales 2021-10-01 2022-08-31 11660861 frs-bus:Original dpl-frs:CostSales 2021-09-30 11660861 frs-bus:Original dpl-frs:CostSales 2022-08-31 11660861 frs-bus:Original dpl-frs:DistributionCosts 2021-10-01 2022-08-31 11660861 frs-bus:Original dpl-frs:AdministrativeExpenses 2021-10-01 2022-08-31 11660861 frs-bus:Original frs-bus:Director1 2021-10-01 2022-08-31 11660861 frs-bus:Original frs-bus:Director1 2021-09-30 11660861 frs-bus:Original frs-bus:Director1 2022-08-31 11660861 frs-bus:Original frs-bus:Director2 2021-10-01 2022-08-31 11660861 frs-bus:Original 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2021-10-01 2022-08-31 11660861 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2022-08-31 11660861 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2022-08-31 11660861 frs-bus:Original 2 2021-10-01 2022-08-31 11660861 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2022-08-31 11660861 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2022-08-31 11660861 frs-bus:Original 3 2021-10-01 2022-08-31 11660861 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2022-08-31 11660861 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2022-08-31 11660861 frs-bus:Original 4 2021-10-01 2022-08-31 11660861 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2022-08-31 11660861 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2022-08-31 11660861 frs-bus:Original 5 2021-10-01 2022-08-31 11660861 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2022-08-31 11660861 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2022-08-31 11660861 frs-bus:Original 6 2021-10-01 2022-08-31 11660861 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2022-08-31 11660861 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2022-08-31 11660861 frs-bus:Original 7 2021-10-01 2022-08-31 11660861 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2022-08-31 11660861 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2022-08-31 11660861 frs-bus:Original 8 2021-10-01 2022-08-31 11660861 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2022-08-31 11660861 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2022-08-31 11660861 frs-bus:Original 9 2021-10-01 2022-08-31 11660861 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2022-08-31 11660861 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2022-08-31 11660861 frs-bus:Original 10 2021-10-01 2022-08-31 11660861 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2022-08-31 11660861 frs-bus:Original 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2021-10-01 2022-08-31 11660861 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2022-08-31 11660861 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2022-08-31 11660861 frs-bus:Original dpl-frs:Item1 2021-10-01 2022-08-31 11660861 frs-bus:Original dpl-frs:Item1 2021-09-30 11660861 frs-bus:Original dpl-frs:Item1 2022-08-31 11660861 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-08-31 11660861 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-09-30 11660861 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-08-31 11660861 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-08-31 11660861 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-08-31 11660861 frs-bus:Original dpl-frs:Item2 2021-10-01 2022-08-31 11660861 frs-bus:Original dpl-frs:Item2 2021-09-30 11660861 frs-bus:Original dpl-frs:Item2 2022-08-31 11660861 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-08-31 11660861 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Registered number: 11660861
Pencil Biosciences Limited
Financial Statements
For The Year Ended 31 August 2023
The PHLT Group
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11660861
31 August 2023 31 August 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 41,978 66,458
41,978 66,458
CURRENT ASSETS
Stocks 6 5,000 8,000
Debtors 7 202,868 196,054
Cash at bank and in hand 5,289,443 573,866
5,497,311 777,920
Creditors: Amounts Falling Due Within One Year 8 (72,980 ) (191,477 )
NET CURRENT ASSETS (LIABILITIES) 5,424,331 586,443
TOTAL ASSETS LESS CURRENT LIABILITIES 5,466,309 652,901
Creditors: Amounts Falling Due After More Than One Year 9 - (1,565,000 )
NET ASSETS/(LIABILITIES) 5,466,309 (912,099 )
CAPITAL AND RESERVES
Called up share capital 10 133 23
Share premium account 7,796,393 500,479
Profit and Loss Account (2,330,217 ) (1,412,601 )
SHAREHOLDERS' FUNDS 5,466,309 (912,099)
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For the year ending 31 August 2023 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
Dr Amanda Smith
Director
10/11/2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Pencil Biosciences Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11660861 . The registered office is 21G1 Mereside , Alderley Park, Macclesfield, Cheshire, SK10 4TG.
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. Research and Development
All expenditure on research is recognised as an expense when it is incurred. 
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery Three years straight line
Fixtures & Fittings Three years straight line
Computer Equipment Three years straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.5. 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.
2.6. 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. There is no deferred tax liability as the company has trading losses carried forward and no capital allowances have been claimed to date.
2.7. Research and development change of policy
Expenditure on scientists' salaries and consumables is being written off as incurred. This represents a change in policy from previous years when all such expenditure was capitalised. Expenditure capitalised in previous years has been written off by means of a prior year adjustment with the 2022 comparatives in these accounts showing that year's expenditure as having been written off too and brought forward reserves being reduced by expenditure incurred prior to 2022. 
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 8 (2022: 10)
8 10
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5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 September 2022 124,389 5,033 129,422
Additions - 8,688 8,688
As at 31 August 2023 124,389 13,721 138,110
Depreciation
As at 1 September 2022 61,918 1,046 62,964
Provided during the period 31,520 1,648 33,168
As at 31 August 2023 93,438 2,694 96,132
Net Book Value
As at 31 August 2023 30,951 11,027 41,978
As at 1 September 2022 62,471 3,987 66,458
6. Stocks
31 August 2023 31 August 2022
£ £
Materials 5,000 8,000
5,000 8,000
7. Debtors
31 August 2023 31 August 2022
£ £
Due within one year
Prepayments and accrued income 47,193 16,545
Other debtors 6,991 202
Corporation tax recoverable assets 122,261 168,395
VAT payable 26,423 10,912
202,868 196,054
8. Creditors: Amounts Falling Due Within One Year
31 August 2023 31 August 2022
£ £
Trade creditors 65,852 6,578
Other creditors 4,056 3,572
Accruals and deferred income 3,072 181,327
72,980 191,477
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9. Creditors: Amounts Falling Due After More Than One Year
31 August 2023 31 August 2022
£ £
Convertible Loan Notes - 1,565,000
- 1,565,000
10. Share Capital
31 August 2023 31 August 2022
£ £
Allotted, Called up and fully paid 133 23
11. Financial Instruments
Convertible loan notes
The loan notes together with the accrued interest were converted to shares in August 2023 when the seed equity was raised.
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