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REGISTERED NUMBER: 13625955 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 December 2023

for

Replay Biotechnology UK Limited

Replay Biotechnology UK Limited (Registered number: 13625955)






Contents of the Financial Statements
for the Year Ended 30 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Replay Biotechnology UK Limited

Company Information
for the Year Ended 30 December 2023







DIRECTORS: Mr A Woolfson
Mr L T MacKinnon





REGISTERED OFFICE: c/o Wilson Partners Limited,
TOR
Saint-Cloud Way
Maidenhead
Berkshire
SL6 8BN





REGISTERED NUMBER: 13625955 (England and Wales)





ACCOUNTANTS: Wilson Partners Limited
Chartered Accountants
TOR
Saint-Cloud Way
Maidenhead
Berkshire
SL6 8BN

Replay Biotechnology UK Limited (Registered number: 13625955)

Balance Sheet
30 December 2023

30.12.23 30.12.22
Notes £    £   
CURRENT ASSETS
Debtors 4 461,509 -
Cash at bank 71,341 458,247
532,850 458,247
CREDITORS
Amounts falling due within one year 5 (488,688 ) (436,039 )
NET CURRENT ASSETS 44,162 22,208
TOTAL ASSETS LESS CURRENT LIABILITIES 44,162 22,208

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 44,062 22,108
SHAREHOLDERS' FUNDS 44,162 22,208

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2024 and were signed on its behalf by:





Mr L T MacKinnon - Director


Replay Biotechnology UK Limited (Registered number: 13625955)

Notes to the Financial Statements
for the Year Ended 30 December 2023

1. STATUTORY INFORMATION

Replay Biotechnology UK Limited 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
The turnover shown in the statement of comprehensive income represents amounts receivable from the ultimate parent undertaking during the period, for the provision of consultancy support functions exclusive of Value Added Tax.

Turnover in respect of services provided to the ultimate parent company is calculated as attributable costs plus a mark up in accordance with a cost plus agreement between Replay Holdings Inc, Replay Management Inc

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 2 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.12.23 30.12.22
£    £   
Amounts owed by group undertakings 461,509 -

Replay Biotechnology UK Limited (Registered number: 13625955)

Notes to the Financial Statements - continued
for the Year Ended 30 December 2023

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.12.23 30.12.22
£    £   
Trade creditors 1,046 868
Amounts owed to group undertakings 385,836 320,708
Taxation and social security 15,657 16,559
Other creditors 86,149 97,904
488,688 436,039

6. RELATED PARTY DISCLOSURES

Replay Holdings Incorporated

A company of which Replay is a 100% owned subsidiary


30.12.23 30.12.22
£    £   
Amount due to related party at the balance sheet date 385,836 305,926

Replay Management Incorporated

A company which is a 100% subsidiary of Replay Holdings Inc.


30.12.23 30.12.22
£    £   
Amount due from/(to) related party at the balance sheet date 461,509 (14,782 )