REGISTERED NUMBER: 13625955 (England and Wales)

Unaudited Financial Statements

for the Period 31 December 2024 to 31 July 2025

for

Replay Biotechnology UK Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

CURRENT ASSETS

Debtors

4

-

57,842

Cash at bank

39,863

5,639

39,863

63,481

CREDITORS

Amounts falling due within one year

5

(5,099

)

(12,157

)

NET CURRENT ASSETS

34,764

51,324

TOTAL ASSETS LESS CURRENT LIABILITIES

34,764

51,324

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

34,664

51,224

SHAREHOLDERS' FUNDS

34,764

51,324

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2025 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 9 September 2025 and were signed by:

Mr L T MacKinnon - Director

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 period 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 period was 1 (2024 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

30.12.24

£

£

Amounts owed by group undertakings

-

57,702

Other debtors

-

140

-

57,842

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

30.12.24

£

£

Trade creditors

-

1,160

Taxation and social security

1,246

9,203

Other creditors

3,853

1,794

5,099

12,157