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REGISTERED NUMBER: 15673456 (England and Wales)

PERENNIAL PHARMACEUTICALS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 23 APRIL 2024 TO 31 JULY 2025

PERENNIAL PHARMACEUTICALS LTD (REGISTERED NUMBER: 15673456) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 23 APRIL 2024 TO 31 JULY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| PERENNIAL PHARMACEUTICALS LTD |

COMPANY INFORMATION

FOR THE PERIOD 23 APRIL 2024 TO 31 JULY 2025

| DIRECTORS: | J L Durbidge

| S Jackson

| REGISTERED OFFICE: | 2nd Floor

| Titan Court

| 3 Bishop Square

| Hatfield

| Hertfordshire

| AL10 9NA

| REGISTERED NUMBER: | 15673456 (England and Wales)

| ACCOUNTANTS: | Spurling Cannon

| King Arthur's Court

| Maidstone Road

| Charing

| Kent

| TN27 0JS

PERENNIAL PHARMACEUTICALS LTD (REGISTERED NUMBER: 15673456) |

BALANCE SHEET

31 JULY 2025

| Notes | £ | £ |

| FIXED ASSETS

| Intangible assets | 4 | 85,377 |  |

| CURRENT ASSETS

| Cash at bank and in hand | 32,193 |  |  |

| CREDITORS

| Amounts falling due within one year | 5 | 117,500 |  |

| NET CURRENT LIABILITIES | (85,307 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 70 |  |

| CAPITAL AND RESERVES

| Called up share capital | 100 |  |

| Retained earnings | (30 | ) |

70 |  |

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 directors acknowledge their 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 Board of Directors and authorised for issue on 9 January 2026 and were signed on its behalf by:

J L Durbidge - Director

PERENNIAL PHARMACEUTICALS LTD (REGISTERED NUMBER: 15673456) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 23 APRIL 2024 TO 31 JULY 2025

1. | STATUTORY INFORMATION

| Perennial Pharmaceuticals Ltd 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.

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.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Patents and licences are being amortised evenly over their estimated useful life of nil years.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL.

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| Additions | 85,377 |  |

| At 31 July 2025 | 85,377 |  |

| NET BOOK VALUE

| At 31 July 2025 | 85,377 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Amounts owed to group undertakings | 117,500 |  |