Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-31 2025-05-31 2024-06-01 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false human health activities 4 6 false true false 05120907 2024-06-01 2025-05-31 05120907 2023-06-01 2024-05-31 05120907 2025-05-31 05120907 2024-05-31 05120907 c:Director1 2024-06-01 2025-05-31 05120907 d:OfficeEquipment 2024-06-01 2025-05-31 05120907 d:OfficeEquipment 2025-05-31 05120907 d:OfficeEquipment 2024-05-31 05120907 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 05120907 d:CurrentFinancialInstruments 2025-05-31 05120907 d:CurrentFinancialInstruments 2024-05-31 05120907 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 05120907 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 05120907 d:ShareCapital 2025-05-31 05120907 d:ShareCapital 2024-05-31 05120907 d:RetainedEarningsAccumulatedLosses 2025-05-31 05120907 d:RetainedEarningsAccumulatedLosses 2024-05-31 05120907 c:FRS102 2024-06-01 2025-05-31 05120907 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 05120907 c:FullAccounts 2024-06-01 2025-05-31 05120907 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 05120907 d:OtherDeferredTax 2025-05-31 05120907 d:OtherDeferredTax 2024-05-31 05120907 2 2024-06-01 2025-05-31 05120907 10 2024-06-01 2025-05-31 05120907 11 2024-06-01 2025-05-31 05120907 e:PoundSterling 2024-06-01 2025-05-31 iso4217:GBP xbrli:pure

Registered number: 05120907 SYMOGEN LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MAY 2025
SYMOGEN LIMITED REGISTERED NUMBER: 05120907 BALANCE SHEET AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,650 |  | 3,382
|  |  | 2,650 |  | 3,382
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,062,978 |  | 1,077,766 |
Cash at bank and in hand | 6 | 2,075,598 |  | 2,330,587 |
|  | 3,138,576 |  | 3,408,353 |
Creditors: amounts falling due within one year | 7 | (54,737) |  | (49,361) |
Net current assets |  |  | 3,083,839 |  | 3,358,992
Total assets less current liabilities |  |  | 3,086,489 |  | 3,362,374
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | (487) |  | (846) |
|  |  | (487) |  | (846)
Net assets |  |  | 3,086,002 |  | 3,361,528
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 3,086,000 |  | 3,361,526
|  |  | 3,086,002 |  | 3,361,528
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The 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 have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by: Page 1
SYMOGEN LIMITED REGISTERED NUMBER: 05120907 BALANCE SHEET (CONTINUED) AS AT 31 MAY 2025
................................................ Dr A K Biswas
Director
Date: 27 November 2025
The notes on pages 3 to 10 form part of these financial statements. Page 2
SYMOGEN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
Symogen Limited is a company limited by shares incorporated in England within the United Kingdom. The address of the registered office is 26 Newfield Road, Marlow, Buckinghamshire, SL7 1JW. Company's principle activity throughout the year was that of pharmaceutical consultancy. The significant accounting policies appiled in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
SYMOGEN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 4
SYMOGEN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 20% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 5
SYMOGEN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.12 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. Page 6
SYMOGEN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.13 | Financial liabilities
Financial liabilities and equity are classified according to the substance of the financial instrument's contractual obligations, rather than the financial instrument's legal form. Financial liabilities within the scope of IAS 39 are initially classified as financial liabilities at fair value through profit or loss, loans and borrowings, or as derivatives designated as hedging instruments in an effective hedge, as appropriate. The Group determines the classification of its financial liabilities at initial recognition. All financial liabilities are recognised initially at fair value and in the case of loans and borrowings, plus directly attributable transaction costs. Subsequently, the measurement of financial liabilities depends on their classification as follows: Financial liabilities at fair value through profit or loss Financial liabilities at fair value through profit or loss includes financial liabilities held for trading and financial liabilities designated upon initial recognition as at fair value through profit or loss. Financial liabilities are classified as held for trading if they are acquired for the purpose of repurchasing in the near term. Derivatives, including separately embedded derivatives are also classified as held for trading unless they are designated as effective hedging instruments. Gains or losses on liabilities held for trading are recognised in profit or loss. Interest bearing loans and borrowings Obligations for loans and borrowings are recognised when the Group becomes party to the related contracts and are measured initially at the fair value of consideration received less directly attributable transaction costs. After initial recognition, interest bearing loans and borrowings are subsequently measured at amortised cost using the effective interest method. Gains and losses arising on the repurchase, settlement or otherwise cancellation of liabilities are recognised respectively in finance revenue and finance cost.
| 2.14 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 6).
Page 7
SYMOGEN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 June 2024 | 8,604
| Additions | 149
| At 31 May 2025 | 8,753
| Depreciation |
| At 1 June 2024 | 5,222
| Charge for the year on owned assets | 881
| At 31 May 2025 | 6,103
| Net book value |
| At 31 May 2025 | 2,650
| At 31 May 2024 | 3,382
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 23,155 | 126,036
| Amounts owed by group undertakings | 80,163 | 80,726
| Other debtors | 745,783 | 621,529
| Prepayments and accrued income | 18,877 | 54,475
| Tax recoverable | 195,000 | 195,000
|  | 1,062,978 | 1,077,766
Page 8
SYMOGEN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 2,075,598 | 2,330,587
|  | 2,075,598 | 2,330,587
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 17,252 | 9,630
| Other taxation and social security | 9,448 | 10,246
| Other creditors | 11,495 | 2,971
| Accruals and deferred income | 16,542 | 26,514
|  | 54,737 | 49,361
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (846)
| Charged to profit or loss | 359
| At end of year | (487)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Tangible assets | (487) | (846)
|  | (487) | (846)
Page 9
SYMOGEN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
9. | Pension commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £5,929 (2024: £6,023). Contributions totalling £250 were receivable from the fund at the balance sheet date.
10. | Controlling party
The controlling party is Saistuti Holdings Limited, a company incorporated in England and Wales. The registered office of this company is First Floor, Radius House, 51 Clarendon Road, Watford, Hertfordshire, WD17 1HP.
Page 10