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REGISTERED NUMBER: 13625955 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 December 2024

for

Replay Biotechnology UK Limited

Replay Biotechnology UK Limited (Registered number: 13625955)






Contents of the Financial Statements
for the Year Ended 30 December 2024




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 2024







DIRECTOR: 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 2024

30.12.24 30.12.23
Notes £    £   
CURRENT ASSETS
Debtors 4 57,842 461,509
Cash at bank 5,639 71,341
63,481 532,850
CREDITORS
Amounts falling due within one year 5 (12,157 ) (488,688 )
NET CURRENT ASSETS 51,324 44,162
TOTAL ASSETS LESS CURRENT LIABILITIES 51,324 44,162

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 51,224 44,062
SHAREHOLDERS' FUNDS 51,324 44,162

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 December 2024 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.

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 14 July 2025 and were signed by:





Mr L T MacKinnon - Director


Replay Biotechnology UK Limited (Registered number: 13625955)

Notes to the Financial Statements
for the Year Ended 30 December 2024

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.

The Director intends to wind up Replay Biotechnology UK Limited and as a result the accounts have been prepared on the basis that the Company will cease trading and be wound up in due course.

Significant judgements and estimates
In the application of the company's accounting policies the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant.
Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The company does not make significant estimates and assumptions concerning the future.

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.

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 1 (2023 - 3 ) .

Replay Biotechnology UK Limited (Registered number: 13625955)

Notes to the Financial Statements - continued
for the Year Ended 30 December 2024

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.12.24 30.12.23
£    £   
Amounts owed by group undertakings 57,702 461,509
Other debtors 140 -
57,842 461,509

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.12.24 30.12.23
£    £   
Trade creditors 1,161 1,046
Amounts owed to group undertakings - 385,836
Taxation and social security 9,203 15,657
Other creditors 1,793 86,149
12,157 488,688

6. RELATED PARTY DISCLOSURES

Replay Holdings Incorporated

A company of which Replay is a 100% owned subsidiary


30.12.24 30.12.23
£    £   
Amount due from/(to) related party at the balance sheet date 57,702 (385,836 )

Replay Management Incorporated

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


The company was dissolved on 30 June 2024.

30.12.24 30.12.23
£    £   
Amount due from related party at the balance sheet date - 461,509