Silverfin false false 31/08/2025 08/08/2024 31/08/2025 J Goldstein 08/08/2024 P G Jenkins 08/08/2024 C Mauro 08/08/2024 02 December 2025 The principal activity of the company during the financial period was research and experimental development on biotechnology. 15885101 2025-08-31 15885101 bus:Director1 2025-08-31 15885101 bus:Director2 2025-08-31 15885101 bus:Director3 2025-08-31 15885101 core:CurrentFinancialInstruments 2025-08-31 15885101 core:Non-currentFinancialInstruments 2025-08-31 15885101 core:ShareCapital 2025-08-31 15885101 core:SharePremium 2025-08-31 15885101 core:RetainedEarningsAccumulatedLosses 2025-08-31 15885101 bus:OrdinaryShareClass1 2025-08-31 15885101 bus:OrdinaryShareClass2 2025-08-31 15885101 2024-08-08 2025-08-31 15885101 bus:FilletedAccounts 2024-08-08 2025-08-31 15885101 bus:SmallEntities 2024-08-08 2025-08-31 15885101 bus:AuditExemptWithAccountantsReport 2024-08-08 2025-08-31 15885101 bus:PrivateLimitedCompanyLtd 2024-08-08 2025-08-31 15885101 bus:Director1 2024-08-08 2025-08-31 15885101 bus:Director2 2024-08-08 2025-08-31 15885101 bus:Director3 2024-08-08 2025-08-31 15885101 bus:OrdinaryShareClass1 2024-08-08 2025-08-31 15885101 bus:OrdinaryShareClass2 2024-08-08 2025-08-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 15885101 (England and Wales)

# SOLUTE GUARD THERAPEUTICS LIMITED

### Unaudited Financial Statements
For the financial period from 08 August 2024 to 31 August 2025
Pages for filing with the registrar

SOLUTE GUARD THERAPEUTICS LIMITED

## Unaudited Financial Statements

For the financial period from 08 August 2024 to 31 August 2025

Contents

SOLUTE GUARD THERAPEUTICS LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 August 2025
SOLUTE GUARD THERAPEUTICS LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 August 2025

| Note | 31.08.2025
|  | £
Current assets |  |
Debtors | 3 | 4,349
Cash at bank and in hand |  | 15,913
|  | 20,262
Creditors: amounts falling due within one year | 4 | ( 10,999)
Net current assets |  | 9,263
Total assets less current liabilities |  | 9,263
Creditors: amounts falling due after more than one year | 5 | ( 91,035)
Net liabilities |  | ( 81,772)
Capital and reserves |  |
Called-up share capital | 6 | 1
Share premium account |  | 134,960
Profit and loss account |  | ( 216,733 )
Total shareholders' deficit |  | ( 81,772)

For the financial period ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the financial period in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Solute Guard Therapeutics Limited (registered number: 15885101) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

J Goldstein Director |

02 December 2025

SOLUTE GUARD THERAPEUTICS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 08 August 2024 to 31 August 2025
SOLUTE GUARD THERAPEUTICS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 08 August 2024 to 31 August 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

##### General information and basis of accounting

Solute Guard Therapeutics Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 35 Ballards Lane, London, N3 1XW, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The financial statements have been prepared on the going concern basis, which assumes that the Company will continue to trade for the foreseeable future, being a period of at least twelve months from the date of approval of these financial statements and will be able to meet its debts as they fall due.
The Company made a loss of £216,733 during the year and had net current assets of £20,262 and net liabilities of £81,772
As a result, the directors are confident that the Company's access to working capital and future profit generation will be sufficient to support the business in the foreseeable future, and accordingly, consider it appropriate to prepare the financial statements on a going concern basis.

##### Reporting period length

Reporting period length from 8th August 2024 to 31st August 2025.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

##### Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

Financial assets
Basic financial assets, including trade and other debtors, and amounts due from related companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Income and Retained Earnings.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities
Basic financial liabilities, including trade and other creditors and accruals, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally 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.

##### Ordinary share capital

The ordinary share capital of the company is presented as equity.

#### 2. Employees

| Period from 08.08.2024 to 31.08.2025
| Number
Monthly average number of persons employed by the company during the period, including directors | 4

#### 3. Debtors

| 31.08.2025
| £
Other debtors | 4,349

#### 4. Creditors: amounts falling due within one year

| 31.08.2025
| £
Trade creditors | 300
Other taxation and social security | 1,054
Other creditors | 9,645
| 10,999

#### 5. Creditors: amounts falling due after more than one year

| 31.08.2025
| £
Convertible loan notes | 91,035

#### 6. Called-up share capital

| 31.08.2025
| £
Allotted, called-up and fully-paid |
9,500 Ordinary shares of £ 0.0001 each | 0.90
1,533 Ordinary A shares of £ 0.0001 each | 0.10
| 1.00

#### 7. Related party transactions

Other related party transactions

| 31.08.2025
| £
Amounts owed to company with common directors | 6,050