Registration number: 11798829

Monument Therapeutics Limited

Contents

Statement of Financial Position	1
Notes to the Unaudited Financial Statements	2 to 5

Monument Therapeutics Limited

(Registration number: 11798829)
Statement of Financial Position as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,400	1,826
Current assets
Debtors	5	531,615	359,799
Cash at bank and in hand		941,939	1,232,983
		1,473,554	1,592,782
Creditors: Amounts falling due within one year	6	(218,541)	(189,291)
Net current assets		1,255,013	1,403,491
Net assets		1,256,413	1,405,317
Capital and reserves
Called up share capital		4,391	4,023
Share premium reserve		6,598,139	5,749,830
Retained earnings		(5,346,117)	(4,348,536)
Shareholders' funds		1,256,413	1,405,317

For the financial period ending 30 June 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 accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 11 December 2025 and signed on its behalf by:
 

......................................... Dr J H Barnett Director

Monument Therapeutics Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 June 2025

1	General information

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

The address of its registered office is:
Alderley Park
Congleton Road
Macclesfield
Cheshire
SK10 4TG

These financial statements were authorised for issue by the Board on 11 December 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 and on a going concern basis except that as disclosed in the accounting policies certain items are shown at fair value.

Other grants

Grant income is included in the profit and loss account on the accruals basis.

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 statement of financial position 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.

Monument Therapeutics Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 June 2025

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
Plant and machinery	Straight line over 3 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 7 (2024 - 7).

Monument Therapeutics Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 June 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 January 2025	5,732	5,732
Disposals	(1,590)	(1,590)
At 30 June 2025	4,142	4,142
Depreciation
At 1 January 2025	3,906	3,906
Charge for the period	426	426
Eliminated on disposal	(1,590)	(1,590)
At 30 June 2025	2,742	2,742
Carrying amount
At 30 June 2025	1,400	1,400
At 31 December 2024	1,826	1,826

5

Debtors

Current	2025 £	2024 £
Prepayments	12,708	11,243
Other debtors	518,907	348,556
	531,615	359,799

Monument Therapeutics Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 June 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	171,249	143,108
Taxation and social security	12,867	14,342
Accruals and deferred income	31,342	31,539
Other creditors	3,083	302
	218,541	189,291