ALTIMMUNE UK LIMITED

Company Registration Number:
02753142 (England and Wales)

Unaudited statutory accounts for the year ended 31 December 2024

Period of accounts

Start date: 1 January 2024

End date: 31 December 2024

ALTIMMUNE UK LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

ALTIMMUNE UK LIMITED

Directors' report period ended 31 December 2024

The directors present their report with the financial statements of the company for the period ended 31 December 2024

Principal activities of the company

The principal activity of the company continued to be that of non-clinical and clinical development of immunotherapy and vaccines.

Additional information

Results and dividends No ordinary dividends were paid (2023 - £nil). The director does not recommend payment of a final dividend (2023 - £nil). Director The director who held office during the year and up to the date of signature of the financial statements was as follows: Dr V K Garg Research and development The company's activities allow it to claim a research and development credit under current HMRC legislation. Auditor In accordance with the company's articles, a resolution proposing that Ernst & Young LLP be reappointed as auditor of the company will be put at a General Meeting. Statement of disclosure to auditor So far as the director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the director has taken all the necessary steps that he ought to have taken as a director in order to make himself aware of all relevant audit information and to establish that the company’s auditor is aware of that information. Going concern The company incurred a loss of £3,967,577 (2023 - £6,880,051) during the year. At 31 December 2024, the company had net current liabilities of £10,613,175 (2023 - £9,238,945). The company is reliant on the ongoing support of its ultimate parent company, Altimmune, Inc., to meet its liabilities as they fall due and confirmation has been received from Altimmune, Inc. of this support to the period ending 30 September 2026. The director has made detailed enquiries, including confirmation of the strong liquidity position announced by Altimmune, Inc. and review of the latest financial results released on 12 August 2025. After making these detailed enquiries, the director is confident that Altimmune, Inc. has sufficient resources to enable it to provide financial support. The director has reviewed the company's financial position in relation to the cost-of-living crisis and geopolitical events and their effect on the ability of the business to continue. Taking into account the letter of support from Altimmune, Inc., for the period to 30 September 2026 and the availability of working capital, the director has concluded that the company will be able to continue to meet its financial obligations as they fall due for the period to 30 September 2026. Consequently, these financial statements have been prepared on the basis that the company is a going concern. Small companies exemption The company has taken advantage of the small companies' exemption available under section 414B and 415A of the Companies Act 2006 and has not prepared a Strategic Report nor given certain disclosures in the Director's report from which it is exempt.



Directors

The director shown below has held office during the whole of the period from
1 January 2024 to 31 December 2024

Vipin Garg


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
30 September 2025

And signed on behalf of the board by:
Name: Vipin Garg
Status: Director

ALTIMMUNE UK LIMITED

Profit And Loss Account

for the Period Ended 31 December 2024

2024 2023


£

£
Turnover: 0 0
Cost of sales: ( 3,942,087 ) ( 8,184,360 )
Gross profit(or loss): (3,942,087) (8,184,360)
Distribution costs: 0 0
Administrative expenses: ( 436,168 ) 233,232
Other operating income: 0 0
Operating profit(or loss): (4,378,255) (7,951,128)
Interest receivable and similar income: 13,399 52
Interest payable and similar charges: ( 5,943 ) 0
Profit(or loss) before tax: (4,370,799) (7,951,076)
Tax: 403,222 1,071,025
Profit(or loss) for the financial year: (3,967,577) (6,880,051)

ALTIMMUNE UK LIMITED

Balance sheet

As at 31 December 2024

Notes 2024 2023


£

£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets:   0 0
Investments:   0 0
Total fixed assets: 0 0
Current assets
Stocks:   0 0
Debtors: 3 1,474,307 3,155,227
Cash at bank and in hand: 76,080 116,515
Investments:   0 0
Total current assets: 1,550,387 3,271,742
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 4 ( 12,163,562 ) ( 12,510,687 )
Net current assets (liabilities): (10,613,175) (9,238,945)
Total assets less current liabilities: (10,613,175) ( 9,238,945)
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Accruals and deferred income: 0 0
Total net assets (liabilities): (10,613,175) (9,238,945)
Capital and reserves
Called up share capital: 39,123 39,123
Share premium account: 21,227,462 21,227,462
Other reserves: 31,387,842 28,794,495
Profit and loss account: (63,267,602 ) (59,300,025 )
Total Shareholders' funds: ( 10,613,175 ) (9,238,945)

The notes form part of these financial statements

ALTIMMUNE UK LIMITED

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 30 September 2025
and signed on behalf of the board by:

Name: Vipin Garg
Status: Director

The notes form part of these financial statements

ALTIMMUNE UK LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Other accounting policies

    Going concern The company incurred a loss of £3,967,577 (2023 - £6,880,051) during the year. At 31 December 2024, the company had net current liabilities of £10,613,175 (2023 - £9,238,945). The company is reliant on the ongoing support of its ultimate parent company, Altimmune, Inc., to meet its liabilities as they fall due and confirmation has been received from Altimmune, Inc. of this support to the period ending 30 September 2026. The director has made detailed enquiries, including confirmation of the strong liquidity position announced by Altimmune, Inc. and review of the latest financial results released on 12 August 2025. After making these detailed enquiries, the director is confident that Altimmune, Inc. has sufficient resources to enable it to provide financial support. The director has reviewed the company's financial position in relation to the cost-of-living crisis and geopolitical events and their effect on the ability of the business to continue. Taking into account the letter of support from Altimmune, Inc., for the period to 30 September 2026 and the availability of working capital, the director has concluded that the company will be able to continue to meet its financial obligations as they fall due for the period to 30 September 2026. Consequently, these financial statements have been prepared on the basis that the company is a going concern. Research and development expenditure Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated. Cash and cash equivalents Cash and cash equivalents are basic financial instruments and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

ALTIMMUNE UK LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 2 2

ALTIMMUNE UK LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Debtors

2024 2023
£ £
Trade debtors 0 0
Prepayments and accrued income 0 0
Other debtors 1,474,307 3,155,227
Total 1,474,307 3,155,227
Debtors due after more than one year: 0 0

ALTIMMUNE UK LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Creditors: amounts falling due within one year note

2024 2023
£ £
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 0 0
Trade creditors 9,373 217,462
Taxation and social security 5,733 2,127
Accruals and deferred income 0 0
Other creditors 12,148,456 12,291,098
Total 12,163,562 12,510,687