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REGISTERED NUMBER: 08130613 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

EPINEPHRINE UK LIMITED

EPINEPHRINE UK LIMITED (REGISTERED NUMBER: 08130613)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

EPINEPHRINE UK LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: S Miah





SECRETARY: PJE Company Secretarial Limited





REGISTERED OFFICE: 2 Oakfield Road
Clifton
Bristol
BS8 2AL





REGISTERED NUMBER: 08130613 (England and Wales)





ACCOUNTANTS: PJE Chartered Accountants
2 Oakfield Road
Clifton
Bristol
BS8 2AL

EPINEPHRINE UK LIMITED (REGISTERED NUMBER: 08130613)

BALANCE SHEET
31 DECEMBER 2023

31.12.23 31.12.22
Notes €    €    €    €   
FIXED ASSETS
Tangible assets 4 77,894 77,894
Investments 5 1 1
77,895 77,895

CURRENT ASSETS
Debtors 6 351,111 351,111
Cash at bank 797,655 1,752,601
1,148,766 2,103,712
CREDITORS
Amounts falling due within one year 7 1,809,118 2,710,102
NET CURRENT LIABILITIES (660,352 ) (606,390 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(582,457

)

(528,495

)

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (582,458 ) (528,496 )
(582,457 ) (528,495 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

EPINEPHRINE UK LIMITED (REGISTERED NUMBER: 08130613)

BALANCE SHEET - continued
31 DECEMBER 2023


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 director and authorised for issue on 16 September 2024 and were signed by:





S Miah - Director


EPINEPHRINE UK LIMITED (REGISTERED NUMBER: 08130613)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


1. STATUTORY INFORMATION

Epinephrine 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.

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.

The company is reliant upon the support of the director. The director has given his assurance that he is both willing and able to continue supporting the company for the foreseeable future and therefore the accounts have been prepared on a going concern basis.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.


EPINEPHRINE UK LIMITED (REGISTERED NUMBER: 08130613)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Development
Costs
€   
COST
At 1 January 2023
and 31 December 2023 77,894
NET BOOK VALUE
At 31 December 2023 77,894
At 31 December 2022 77,894

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
€   
COST
At 1 January 2023
and 31 December 2023 1
NET BOOK VALUE
At 31 December 2023 1
At 31 December 2022 1

EPINEPHRINE UK LIMITED (REGISTERED NUMBER: 08130613)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
€    €   
Amounts owed by group undertakings 351,111 351,111

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
€    €   
Amounts owed to group undertakings 1,160,882 2,069,133
Other creditors 591,383 579,687
Directors' current accounts 55,124 59,700
Accrued expenses 1,729 1,582
1,809,118 2,710,102

8. RELATED PARTY DISCLOSURES

Included in creditors at the year end is a balance of €55,124 (2022: €59,700 owed to the director,
also included in creditors is the amount of €591,383 (2022: €579,687) loaned to the company by it's shareholders .

Epinephrine Lda is a subsidiary of Epinephrine UK Limited,the amount owed to the company at the year end is 351,111 (2022: €351,111)

Epinephrine International Limited is the parent company of Epinephrine UK Limited. At the year end the company owed 1,160,882 to Epinephrine International Limited (2022 : €2,069,133).

9. ULTIMATE CONTROLLING PARTY

The company is a subsidiary of Epinephrine International Limited whose registered office is at 2 Oakfield Road, Bristol BS8 2AL

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
EPINEPHRINE UK LIMITED


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Epinephrine UK Limited for the year ended 31 December 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Epinephrine UK Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Epinephrine UK Limited and state those matters that we have agreed to state to the director of Epinephrine UK Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Epinephrine UK Limited and its director for our work or for this report.

It is your duty to ensure that Epinephrine UK Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Epinephrine UK Limited. You consider that Epinephrine UK Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Epinephrine UK Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






PJE Chartered Accountants
2 Oakfield Road
Clifton
Bristol
BS8 2AL



CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
EPINEPHRINE UK LIMITED


17 September 2024