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12164338 frs-bus:PreferenceShareClass5 2022-08-31 12164338 1 2021-09-01 2022-08-31 12164338 1 2022-08-31 12164338 1 2021-09-01 2022-08-31 12164338 frs-core:LeasedAssets 2021-09-01 2022-08-31 12164338 frs-core:OwnedAssets 2021-09-01 2022-08-31 12164338 frs-core:CurrencyRisk 2021-09-01 2022-08-31 12164338 frs-core:MarketRisk 2021-09-01 2022-08-31 12164338 frs-core:InterestRateRisk 2021-09-01 2022-08-31 12164338 frs-core:DeferredTaxation 2021-09-01 2022-08-31 12164338 frs-core:DeferredTaxation 2021-08-31 12164338 frs-core:DeferredTaxation 2022-08-31 12164338 frs-core:OtherProvisionsContingentLiabilities 2021-09-01 2022-08-31 12164338 frs-core:OtherProvisionsContingentLiabilities 2021-08-31 12164338 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 12164338 frs-core:ProvisionsDeferredTax 2022-08-31 12164338 frs-core:OtherDeferredTax 2022-08-31 12164338 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-08-31 12164338 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-08-31 12164338 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-08-31 12164338 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-01 2022-08-31 12164338 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-31 12164338 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 12164338 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 12164338 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-31 12164338 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 12164338 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 12164338 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-31 12164338 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 12164338 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-08-31 12164338 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-08-31 12164338 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-08-31 12164338 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-08-31 12164338 frs-core:Share-basedPaymentsDeferredTax 2022-08-31 12164338 frs-core:TaxCreditsDeferredTax 2022-08-31 12164338 frs-core:CostValuation 2021-08-31 12164338 frs-core:AdditionsToInvestments 2022-08-31 12164338 frs-core:DisposalsRepaymentsInvestments 2022-08-31 12164338 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-08-31 12164338 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-08-31 12164338 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-08-31 12164338 frs-core:OtherIncreaseDecreaseInInvestments 2022-08-31 12164338 frs-core:CostValuation 2022-08-31 12164338 frs-core:ProvisionsForImpairmentInvestments 2021-08-31 12164338 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-08-31 12164338 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-08-31 12164338 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-08-31 12164338 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-08-31 12164338 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-08-31 12164338 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 12164338 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 12164338 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 12164338 frs-core:ListedExchangeTraded 2022-08-31 12164338 frs-core:ListedExchangeTraded 2021-08-31 12164338 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-08-31 12164338 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-08-31 12164338 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-08-31 12164338 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 12164338 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-08-31 12164338 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 12164338 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 12164338 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 12164338 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 12164338 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12164338 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12164338 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12164338 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12164338 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-08-31 12164338 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12164338 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12164338 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12164338 frs-core:UnlistedNon-exchangeTraded 2022-08-31 12164338 frs-core:UnlistedNon-exchangeTraded 2021-08-31 12164338 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-08-31 12164338 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12164338 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12164338 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12164338 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12164338 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12164338 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12164338 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 12164338 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 12164338 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12164338 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12164338 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12164338 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12164338 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-08-31 12164338 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12164338 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12164338 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12164338 dpl-frs:CostSales 2021-09-01 2022-08-31 12164338 dpl-frs:CostSales 2021-08-31 12164338 dpl-frs:CostSales 2022-08-31 12164338 dpl-frs:DistributionCosts 2021-09-01 2022-08-31 12164338 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frs-bus:Director8 2021-08-31 12164338 frs-bus:Director8 2022-08-31 12164338 frs-bus:CompanySecretary1 2021-09-01 2022-08-31 12164338 1 2021-09-01 2022-08-31 12164338 frs-core:CurrentFinancialInstruments 1 2022-08-31 12164338 frs-core:Non-currentFinancialInstruments 1 2022-08-31 12164338 2 2021-09-01 2022-08-31 12164338 frs-core:CurrentFinancialInstruments 2 2022-08-31 12164338 frs-core:Non-currentFinancialInstruments 2 2022-08-31 12164338 3 2021-09-01 2022-08-31 12164338 frs-core:CurrentFinancialInstruments 3 2022-08-31 12164338 frs-core:Non-currentFinancialInstruments 3 2022-08-31 12164338 4 2021-09-01 2022-08-31 12164338 frs-core:CurrentFinancialInstruments 4 2022-08-31 12164338 frs-core:Non-currentFinancialInstruments 4 2022-08-31 12164338 5 2021-09-01 2022-08-31 12164338 frs-core:CurrentFinancialInstruments 5 2022-08-31 12164338 frs-core:Non-currentFinancialInstruments 5 2022-08-31 12164338 6 2021-09-01 2022-08-31 12164338 frs-core:CurrentFinancialInstruments 6 2022-08-31 12164338 frs-core:Non-currentFinancialInstruments 6 2022-08-31 12164338 7 2021-09-01 2022-08-31 12164338 frs-core:CurrentFinancialInstruments 7 2022-08-31 12164338 frs-core:Non-currentFinancialInstruments 7 2022-08-31 12164338 8 2021-09-01 2022-08-31 12164338 frs-core:CurrentFinancialInstruments 8 2022-08-31 12164338 frs-core:Non-currentFinancialInstruments 8 2022-08-31 12164338 9 2021-09-01 2022-08-31 12164338 frs-core:CurrentFinancialInstruments 9 2022-08-31 12164338 frs-core:Non-currentFinancialInstruments 9 2022-08-31 12164338 10 2021-09-01 2022-08-31 12164338 frs-core:CurrentFinancialInstruments 10 2022-08-31 12164338 frs-core:Non-currentFinancialInstruments 10 2022-08-31 12164338 11 2021-09-01 2022-08-31 12164338 frs-core:CurrentFinancialInstruments 11 2022-08-31 12164338 frs-core:Non-currentFinancialInstruments 11 2022-08-31 12164338 12 2021-09-01 2022-08-31 12164338 frs-core:CurrentFinancialInstruments 12 2022-08-31 12164338 frs-core:Non-currentFinancialInstruments 12 2022-08-31 12164338 13 2021-09-01 2022-08-31 12164338 frs-core:CurrentFinancialInstruments 13 2022-08-31 12164338 frs-core:Non-currentFinancialInstruments 13 2022-08-31 12164338 14 2021-09-01 2022-08-31 12164338 frs-core:CurrentFinancialInstruments 14 2022-08-31 12164338 frs-core:Non-currentFinancialInstruments 14 2022-08-31 12164338 15 2021-09-01 2022-08-31 12164338 frs-core:CurrentFinancialInstruments 15 2022-08-31 12164338 frs-core:Non-currentFinancialInstruments 15 2022-08-31 12164338 16 2021-09-01 2022-08-31 12164338 frs-core:CurrentFinancialInstruments 16 2022-08-31 12164338 frs-core:Non-currentFinancialInstruments 16 2022-08-31 12164338 17 2021-09-01 2022-08-31 12164338 frs-core:CurrentFinancialInstruments 17 2022-08-31 12164338 frs-core:Non-currentFinancialInstruments 17 2022-08-31 12164338 18 2021-09-01 2022-08-31 12164338 frs-core:CurrentFinancialInstruments 18 2022-08-31 12164338 frs-core:Non-currentFinancialInstruments 18 2022-08-31 12164338 19 2021-09-01 2022-08-31 12164338 frs-core:CurrentFinancialInstruments 19 2022-08-31 12164338 frs-core:Non-currentFinancialInstruments 19 2022-08-31 12164338 20 2021-09-01 2022-08-31 12164338 frs-core:CurrentFinancialInstruments 20 2022-08-31 12164338 frs-core:Non-currentFinancialInstruments 20 2022-08-31 12164338 dpl-frs:Item1 2021-09-01 2022-08-31 12164338 dpl-frs:Item1 2021-08-31 12164338 dpl-frs:Item1 2022-08-31 12164338 dpl-frs:CostSales dpl-frs:Item1 2021-09-01 2022-08-31 12164338 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 12164338 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 12164338 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-01 2022-08-31 12164338 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-09-01 2022-08-31 12164338 dpl-frs:Item2 2021-09-01 2022-08-31 12164338 dpl-frs:Item2 2021-08-31 12164338 dpl-frs:Item2 2022-08-31 12164338 dpl-frs:CostSales dpl-frs:Item2 2021-09-01 2022-08-31 12164338 dpl-frs:CostSales dpl-frs:Item2 2021-08-31 12164338 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 12164338 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dpl-frs:Item5 2021-09-01 2022-08-31 12164338 dpl-frs:Item5 2021-08-31 12164338 dpl-frs:Item5 2022-08-31 12164338 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 12164338 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 12164338 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 12164338 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 12164338 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 12164338 dpl-frs:Item6 2021-09-01 2022-08-31 12164338 dpl-frs:Item6 2021-08-31 12164338 dpl-frs:Item6 2022-08-31 12164338 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 12164338 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 12164338 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 12164338 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 12164338 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 12164338 dpl-frs:Item7 2021-09-01 2022-08-31 12164338 dpl-frs:Item7 2021-08-31 12164338 dpl-frs:Item7 2022-08-31 12164338 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 12164338 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 12164338 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 12164338 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 12164338 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 12164338 dpl-frs:Item8 2021-09-01 2022-08-31 12164338 dpl-frs:Item8 2021-08-31 12164338 dpl-frs:Item8 2022-08-31 12164338 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 12164338 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 12164338 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 12164338 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 12164338 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 12164338 dpl-frs:Item9 2021-09-01 2022-08-31 12164338 dpl-frs:Item9 2021-08-31 12164338 dpl-frs:Item9 2022-08-31 12164338 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 12164338 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 12164338 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 12164338 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 12164338 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 12164338 dpl-frs:Item10 2021-09-01 2022-08-31 12164338 dpl-frs:Item10 2021-08-31 12164338 dpl-frs:Item10 2022-08-31 12164338 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 12164338 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 12164338 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 12164338 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 12164338 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 12164338 dpl-frs:Item11 2021-09-01 2022-08-31 12164338 dpl-frs:Item11 2021-08-31 12164338 dpl-frs:Item11 2022-08-31 12164338 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 12164338 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 12164338 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 12164338 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 12164338 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 12164338 dpl-frs:Item12 2021-09-01 2022-08-31 12164338 dpl-frs:Item12 2021-08-31 12164338 dpl-frs:Item12 2022-08-31 12164338 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 12164338 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 12164338 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 12164338 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 12164338 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 12164338 1 2021-09-01 2022-08-31 12164338 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 12164338
Cellen Life Sciences Limited
Financial Statements
For The Year Ended 31 August 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12164338
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,892 6,989
Investments 5 1,001 1,001
5,893 7,990
CURRENT ASSETS
Debtors 6 3,990,716 1,724,161
Cash at bank and in hand 760 82
3,991,476 1,724,243
Creditors: Amounts Falling Due Within One Year 7 (864,782 ) (1,144,318 )
NET CURRENT ASSETS (LIABILITIES) 3,126,694 579,925
TOTAL ASSETS LESS CURRENT LIABILITIES 3,132,587 587,915
NET ASSETS 3,132,587 587,915
CAPITAL AND RESERVES
Called up share capital 8 216,662 112,247
Share premium account 3,597,212 514,914
Other reserves 97,439 170,862
Profit and Loss Account (778,726 ) (210,108 )
SHAREHOLDERS' FUNDS 3,132,587 587,915
Page 1
Page 2
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
Mr Eric Bystrom
Director
29/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cellen Life Sciences Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12164338 . The registered office is Cannon Place, 78 Cannon Street, London, EC4N 6AF.
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. 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:
Computer Equipment 25% Straight Line
2.3. 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.
2.4. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.5. Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 4)
1 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 September 2022 8,387
As at 31 August 2023 8,387
Depreciation
As at 1 September 2022 1,398
Provided during the period 2,097
As at 31 August 2023 3,495
Net Book Value
As at 31 August 2023 4,892
As at 1 September 2022 6,989
Page 3
Page 4
5. Investments
Unlisted
£
Cost
As at 1 September 2022 1,001
As at 31 August 2023 1,001
Provision
As at 1 September 2022 -
As at 31 August 2023 -
Net Book Value
As at 31 August 2023 1,001
As at 1 September 2022 1,001
The company's investment of £1,001, is the nominal value of shares held in:
  • Cellen Biotech Ltd - 1 x £1 Ordinary Share
  • IASO Ltd - 100,00 x £0.01 A Ordinary Shares
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 3,368 395
VAT 10,874 -
Amounts owed by group undertakings 3,976,474 1,723,766
3,990,716 1,724,161
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 504 24,214
VAT - 482
Other creditors 407,877 1,119,622
Accruals and deferred income 456,401 -
864,782 1,144,318
During the year, loans converted to share capital, totalling £678,807. No new funds were received in the year for any convertible loans or advance subscription agreements.  
The outstanding convertible loans, are included within other creditors. The loans contain 2 components; liability and equity elements. The equity element is presented in equity under the heading 'other reserves'. The effective interest rate of the liability element on initial recognition is 10% per annum
‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ 2023‎ ‎ ‎ ‎     ‎ ‎ ‎ 2022
At 1 September 2022 ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎‎1,025,143‎ ‎ ‎ ‎ ‎ ‎ ‎ 599,134‎
Proceeds of issue ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎‎      -‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎       561,000
Equity component‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎   ‎     -   ‎ ‎ ‎ ‎     ‎ ‎ ‎‎(134,991)
Converted to Share Capital               (678,807)
As 31 August 2023 ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎    ‎‎ ‎ ‎ ‎‎346,336‎ ‎ ‎ ‎ ‎  ‎‎1,025,143 
‎ ‎ ‎ ‎ 
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Page 5
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 216,662 112,247
9. Related Party Transactions
As at 31 August 2023 , the company was owed £3,897,944 (2022: £1,639,011) by IASO Ltd. Cellen Life Sciences Ltd has significant control over IASO ltd, through its shareholding. The company was owed £78,530 (2022: £84,755) by Cellen Biotech Ltd, a wholly owned subsidiary. 
The loans were interest free with no set repayment terms. 
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