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Registration number: 15334267 (England and Wales)

Indegene Healthcare UK Ltd
Annual Report and Financial Statements
for the period from 7 December 2023 to 31 March 2025

Indegene Healthcare UK Ltd

Contents

Company Information | 1
Directors' Report | 2 to 3
Statement of Directors' Responsibilities | 4
Independent Auditor's Report | 5 to 8
Profit and Loss Account | 9
Balance Sheet | 10
Statement of Changes in Equity | 11
Notes to the Financial Statements | 12 to 20

Indegene Healthcare UK Ltd

Company Information

Directors | Mr Suhas Prabhu Mr Sanjay Suresh Parikh

Registered office | 5th Floor 10 Fetter Lane London EC4A 1BR

Auditors | KNAV Limited Statutory AuditorsHygeia Building Ground Floor 66-68 College Road Harrow Middlesex HA1 1BE

Indegene Healthcare UK Ltd

Directors' Report for the period from 7 December 2023 to 31 March 2025

The directors present their report and the financial statements for the period from 7 December 2023 to 31 March 2025.

Incorporation

The company was incorporated on 7 December 2023 and remained dormant until 31 December 2024. Effective 1 January 2025, the company entered into an Agreement for the “Transfer and Succession of Business” (“the Agreement”) with Indegene UK, a branch of Indegene Limited, its ultimate parent company. Under the terms of the Agreement, the company acquired the business operations of the UK Branch as a going concern, constituting a common control transaction. The acquisition was executed at book value, with total consideration amounting to £ 931,923.

Directors of the company

The directors who held office during the period were as follows:

Mr Suhas Prabhu (appointed 7 December 2023)

Mr Sanjay Suresh Parikh (appointed 7 December 2023)

Dividends

The directors do not recommend payment of dividend for the period ended 31 March 2025.

Principal activity

The principal activity of the company is to provide support services to its fellow group companies, which deliver integrated solutions comprising analytics, technology, and commercial, medical, regulatory, and safety services to organizations in the life sciences and healthcare sector.

Going concern

The company is a wholly owned subsidiary of Indegene Ireland Limited, the immediate parent company, which is ultimately owned by Indegene Limited, a company incorporated in India (collectively known as ‘the Group’) and operates under a cost-plus model, which provides it with a stable revenue stream sufficient to recover its operating costs along with an agreed margin. This contractual arrangement significantly reduces the risk of financial uncertainty.
While the the forecast and annual consolidated budgets are prepared at a Group level, the company is not subject to individual entity-level forecasting. However, given its role within the Group and the nature of its cost-plus operations, the company is expected to continue meeting its liabilities as they fall due in the ordinary course of business.
Furthermore, as a wholly owned subsidiary, the company operates as an integral part of the Group’s overall structure. Based on its current operating model and historical performance, the directors believes there are no material uncertainties that cast significant doubt on the company’s ability to continue as a going concern for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.

Events after reporting period
The directors have assessed events subsequent to the reporting date and up to the date the financial statements were approved. No events have been identified that require adjustment to or disclosure in the financial statements.

Indegene Healthcare UK Ltd

Directors' Report for the period from 7 December 2023 to 31 March 2025 (continued)

Disclosure of information to the auditors

Each director has taken steps that they ought to have taken as a director in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information. The directors confirm that there is no relevant information that they know of and of which they know the auditors are unaware.

Reappointment of auditors

In accordance with section 485 of the Companies Act 2006, a resolution for the re-appointment of KNAV Limited as auditors of the company is to be proposed at the forthcoming Annual General Meeting.

Small companies provision statement

In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the Board on 4 September 2025 and signed on its behalf by:

......................................... Mr Suhas Prabhu Director |  |

Indegene Healthcare UK Ltd

Statement of Directors' Responsibilities

The directors acknowledge their responsibilities for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

• | select suitable accounting policies and apply them consistently;

• | make judgements and accounting estimates that are reasonable and prudent;

• | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Indegene Healthcare UK Ltd

Independent Auditor's Report to the Members of Indegene Healthcare UK Ltd

Opinion

We have audited the financial statements of Indegene Healthcare UK Ltd (the 'company') for the period from 7 December 2023 to 31 March 2025, which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• | give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its profit for the period then ended;
• | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
• | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements were authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Indegene Healthcare UK Ltd

Independent Auditor's Report to the Members of Indegene Healthcare UK Ltd (continued)

Opinion on other matter prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

• | the information given in the Directors' Report for the financial period for which the financial statements are prepared is consistent with the financial statements; and

• | the Directors' Report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors' Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

• | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
• | the financial statements are not in agreement with the accounting records and returns; or
• | certain disclosures of directors' remuneration specified by law are not made; or
• | we have not received all the information and explanations we require for our audit; or
• | the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the directors’ report and from the requirement to prepare a strategic report.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page 4, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor Responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Indegene Healthcare UK Ltd

Independent Auditor's Report to the Members of Indegene Healthcare UK Ltd (continued)

Extent to which the audit is capable of detecting irregularities, including fraud
We design our procedures so as to obtain sufficient appropriate audit evidence that the financial statements are not materially misstated due to non-compliance with laws and regulations or due to fraud or error.
We are not responsible for preventing non-compliance and cannot be expected to detect noncompliance with all laws and regulations. The primary responsibility lies with management with the oversight of the Directors.
Based on our understanding of the company and industry, discussions with management, we identified Companies Act 2006, Financial Reporting Standard 102 Section 1A, and UK taxation and legislation as having a direct effect on the amounts and disclosures in the financial statements.
As part of the engagement team discussion about how and where the company’s financial statements may be materially misstated due to fraud, we did not identify any areas with an increased risk of fraud.
Our audit procedures included:
• enquiry of management about the company’s policies, procedures and related controls regarding compliance with laws and regulations and if there are any known instances of non-compliance;
• examining supporting documents for all material balances, transactions and disclosures;
• review of the Board of directors' minutes and resolutions circulated during the period;
• enquiry of management and review and inspection of relevant correspondence with any legal firms;
• evaluation of the selection and application of accounting policies related to subjective measurements and complex transactions;
• analytical procedures to identify any unusual or unexpected relationships;
• testing the appropriateness of journal entries recorded in the general ledger and other adjustments made in the preparation of the financial statements;
• review of accounting estimates for biases
Owing to the inherent limitations of an audit, there is an unavoidable risk that some material misstatements of the financial statements may not be detected, even though the audit is properly planned and performed in accordance with the ISAs (UK).
The potential effects of inherent limitations are particularly significant in the case of misstatement resulting from fraud because fraud may involve sophisticated and carefully organized schemes designed to conceal it, including
deliberate failure to record transactions, collusion or intentional misrepresentations being made to us.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Indegene Healthcare UK Ltd

Independent Auditor's Report to the Members of Indegene Healthcare UK Ltd (continued)

Use of our report

This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

...............................................................................
Kalbinder Sanghera
For and on behalf of KNAV Limited, Statutory Auditor
Hygeia Building
Ground Floor
66-68 College Road
Harrow
Middlesex
HA1 1BE

4 September 2025

2025-82-UK

Indegene Healthcare UK Ltd

Profit and Loss Account for the period from 7 December 2023 to 31 March 2025

| Note | From 07 December 2023 to 31 March 2025 £
Turnover |  | 1,882,105
Cost of sales |  | (1,430,037)
Gross profit |  | 452,068
Administrative expenses |  | (316,661)
Operating profit |  | 135,407
Interest payable and similar expenses |  | (4,117)
Profit before tax | 5 | 131,290
Taxation |  | (52,097)
Profit for the financial period |  | 79,193

Indegene Healthcare UK Ltd

(Registration number: 15334267) (England and Wales)
Balance Sheet as at 31 March 2025

| Note | 31 March 2025 £
Fixed assets |  |
Tangible assets | 7 | 67,612
Current assets |  |
Debtors | 8 | 2,056,093
Cash at bank |  | 266,056
|  | 2,322,149
Creditors: Amounts falling due within one year | 9 | (1,378,545)
Net current assets |  | 943,604
Net assets |  | 1,011,216
Capital and reserves |  |
Called up share capital | 12 | 932,023
Retained earnings |  | 79,193
Shareholders' funds |  | 1,011,216

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements were approved and authorised for issue by the Board on 4 September 2025 and signed on its behalf by:

......................................... Mr Suhas Prabhu Director |  |

Indegene Healthcare UK Ltd

Statement of Changes in Equity for the period from 7 December 2023 to 31 March 2025

| Share capital £ | Retained earnings £ | Total £
Profit for the period | - | 79,193 | 79,193
New share capital subscribed | 932,023 | - | 932,023
At 31 March 2025 | 932,023 | 79,193 | 1,011,216

Indegene Healthcare UK Ltd

Notes to the Financial Statements for the period from 7 December 2023 to 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
5th Floor
10 Fetter Lane
London
EC4A 1BR
United Kingdom

These financial statements were authorised for issue by the Board on 4 September 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The functional and presentational currency is GBP Sterling (£), being the currency of the primary economic environment in which the company operates in. The amounts are presented rounded to the nearest pound.

Indegene Healthcare UK Ltd

Notes to the Financial Statements for the period from 7 December 2023 to 31 March 2025 (continued)

2 | Accounting policies (continued)

Summary of disclosure exemptions

FRS 102 allows a qualifying entity certain disclosure exemptions, subject to certain conditions, which have been complied with. The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applocable in the UK and Republic of Ireland":
- the requirements of Section 7 of Statement of Cash Flows;
- the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44, 11.45, 11.47, 22.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48 (c);
- the requirements of Section 12 Other Financial Instruments paragraphs 12.26, 12.27, 12.29(a), 12.29(b) and 12.29A;
- the requirements of Section 19 Business Combination;
- the requirements of Section 26 Share Based Payments;
- the requirements of Section 33 Related Party Disclosures paragraph 33.7
This information will be included in the consolidated financial statements of Indegene Limited as at 31 March 2025, and these consolidated financial statements may be obtained from E-18, 6th Floor, 156, Everest Building, Pandit Madan Mohan Malviya Marg, Tardeo, Mumbai, India 400034 and the company's website https://www.indegene.com..

Going concern

The company is a wholly owned subsidiary of Indegene Ireland Limited, the immediate parent company, which is ultimately owned by Indegene Limited, a company incorporated in India (collectively known as ‘the Group’) and operates under a cost-plus model, which provides it with a stable revenue stream sufficient to recover its operating costs along with an agreed margin. This contractual arrangement significantly reduces the risk of financial uncertainty.
While the the forecast and annual consolidated budgets are prepared at a Group level, the company is not subject to individual entity-level forecasting. However, given its role within the Group and the nature of its cost-plus operations, the company is expected to continue meeting its liabilities as they fall due in the ordinary course of business.
Furthermore, as a wholly owned subsidiary, the company operates as an integral part of the Group’s overall structure. Based on its current operating model and historical performance, the directors believes there are no material uncertainties that cast significant doubt on the company’s ability to continue as a going concern for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.

Revenue recognition

The company earns revenue from its fellow group companies for the provision of service. The company's service fee is determined based on specified monthly expenses incurred by the company plus an agreed upon mark- up percentage. The company will raise invoices for the costs incurred for rendering these services plus an agreed upon profit margin. Revenue is recognised when it is probable that the economic benefits will flow to the company and the amount of revenue can be measured reliably.

Indegene Healthcare UK Ltd

Notes to the Financial Statements for the period from 7 December 2023 to 31 March 2025 (continued)

2 | Accounting policies (continued)

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Computer equipment | 3 years straight line
Office equipment | 5 years straight line

Business combinations

The company applies the merger accounting method for business combinations involving entities or operations under common control, including group restructurings.
Under this method the assets and liabilities of the acquired business are recognised at their existing carrying amounts, without any fair value adjustments or recognition of goodwill. The results of the combined entity are presented as if the combination had taken place from the beginning of the financial year in which the transaction occurred.

Cash and cash equivalents

Cash and cash equivalents comprise balances maintained with bank and are subject to an insignificant risk of change in value.

Indegene Healthcare UK Ltd

Notes to the Financial Statements for the period from 7 December 2023 to 31 March 2025 (continued)

2 | Accounting policies (continued)

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Indegene Healthcare UK Ltd

Notes to the Financial Statements for the period from 7 December 2023 to 31 March 2025 (continued)

2 | Accounting policies (continued)

Financial instruments

Classification
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, other receivable and payable from/to related parties and other parties, respectively.
Recognition and measurement
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other debtors and creditors, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method.
Debt instruments that are payable or receivable within one year, typically trade creditors or debtors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms of financed at a rate of interest that is not a market rate or in case of an out-right short term loan not at a market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Impairment
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss if recognised in the Profit and loss account.
For financial assets measured as amortised cost, the impairment loss is measured as the difference between an asset’s carrying amount and the present value of estimated cash flows discounted at the asset’s original effective interest rate. If a financial asset has a variable interest rate, the discounted rate for measuring any impairment loss is the current effective interest rate determined under the contract.
Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Indegene Healthcare UK Ltd

Notes to the Financial Statements for the period from 7 December 2023 to 31 March 2025 (continued)

3 | Business combination

Effective 1 January 2025, the company entered into an agreement for the “Transfer and Succession of Business” (“the Agreement”) with Indegene UK, a branch of Indegene Limited, its ultimate parent company. Under the terms of the Agreement, the company acquired the business operations of the UK Branch as a going concern, constituting a common control transaction. The acquisition was executed at book value, with total consideration amounting to £ 931,923. The transaction involved the transfer of the branch's trade, assets, and liabilities to the company at book value.
As this was a transaction between entities under common control, it has been accounted for using the merger accounting method. The assets and liabilities of the branch were recognised at their carrying amounts at the date of transfer, and consequently no goodwill has been recognised. The results of the acquired operations are included in the company’s financial statements as on 31 March 2025.

4 | Staff numbers

The average monthly number of persons employed by the company (including directors) during the period, was 41. As a consequence of the transfer of the branch on 1st January 2025, of the total 41 employees, 40 employees were transferred to the company.

5 | Profit before tax

Arrived at after charging/(crediting)

| From 07 December 2023 to 31 March 2025 £
Depreciation expense | 4,862
Other operating lease rentals | 108,153

6 | Taxation

Tax charged/(credited) in the profit and loss account

| From 07 December 2023 to 31 March 2025 £
Current taxation |
UK corporation tax | 52,097

Indegene Healthcare UK Ltd

Notes to the Financial Statements for the period from 7 December 2023 to 31 March 2025 (continued)

7 | Tangible assets

| Computer equipment £ | Office equipment £ | Total £
Cost or valuation
Transfer from Branch | 78,872 | 170 | 79,042
Additions | 25,421 | - | 25,421
At 31 March 2025 | 104,293 | 170 | 104,463
Depreciation
Transfer from Branch | 31,958 | 31 | 31,989
Charge for the period | 4,853 | 9 | 4,862
At 31 March 2025 | 36,811 | 40 | 36,851
Carrying amount
At 31 March 2025 | 67,482 | 130 | 67,612

8 | Debtors

| Note | 31 March 2025 £
Amounts owed by group undertakings* |  | 1,664,844
Other debtors** |  | 292,422
Prepayments |  | 98,827
|  | 2,056,093

*The amounts owed by group undertakings are unsecured, interest free and repayable on demand.
**Included within debtors is a security deposit of £ 165,672, which is not due for repayment within one year.

Indegene Healthcare UK Ltd

Notes to the Financial Statements for the period from 7 December 2023 to 31 March 2025 (continued)

9 | Creditors

Creditors: amounts falling due within one year

| Note | 31 March 2025 £
Due within one year |  |
Trade creditors |  | 8,074
Amounts owed to group undertakings |  | 642,503
Other creditors |  | 61,728
Taxation and social security |  | 408,914
Accruals and deferred income |  | 257,326
|  | 1,378,545

The amounts owed to group undertakings are unsecured, interest free and repayable on demand.

10 | Commitments under operating lease

Operating leases

The total of future minimum lease payments is as follows:

| 31 March 2025 £
Not later than one year | 345,520
Later than one year and not later than five years | 1,216,893
| 1,562,413

11 | Pension commitments

Defined contribution pension scheme

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge for the period represents contributions payable by the Company to the scheme and amounted to £ 61,728.
Contributions totalling £ 61,728 were payable to the scheme at the end of the period and are included in other creditors.

Indegene Healthcare UK Ltd

Notes to the Financial Statements for the period from 7 December 2023 to 31 March 2025 (continued)

12 | Called up share capital

Alloted and fully paid up

| 31 March 2025
| No. | £
Ordinary shares of £1 each | 932,023 | 932,023

13 | Parent and ultimate parent undertaking

The company's immediate parent is Indegene Ireland Limited, a company incorporated in Ireland.
The ultimate parent is Indegene Limited, a company incorporated in India.