Company No: SC425526 (Scotland)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

Directors	Ian Fotheringham
	Jaymin Amin

Registered office	Ingenza Limited
	Moubray Building
	Edinburgh Technopole
	EH26 0GB
	Scotland
	United Kingdom

Company number

SC425526 (Scotland)

Accountant	Kreston Reeves LLP
	Springfield House
	Springfield Road
	Horsham
	West Sussex
	RH12 2RG

	Note	2025		2024
		£		£
Fixed assets
Investments	3	350,475		350,475
		350,475		350,475
Current assets
Debtors	4	7		7
		7		7
Creditors: amounts falling due within one year	5	( 350,472)		( 350,472)
Net current liabilities		(350,465)		(350,465)
Total assets less current liabilities		10		10
Net assets		10		10
Capital and reserves
Called-up share capital	6	10		10
Total shareholders' funds		10		10

Ingenza Biologics Limited (registered number: SC425526) did not trade during the current or preceding financial year and has made neither profit nor loss, nor any other comprehensive income. There have been no movements in shareholders’ funds during the current or preceding financial year and therefore no Statement of Changes in Equity has been included. For the financial year ending 30 April 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year 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 Profit and Loss Account has not been delivered.

The financial statements of Ingenza Biologics Limited (registered number: SC425526) were approved and authorised for issue by the Board of Directors on 08 January 2026. They were signed on its behalf by:

Jaymin Amin Director

1. Accounting policies

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

General information and basis of accounting

Ingenza Biologics Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The registration number is SC425526. The address of the Company's registered office is Ingenza Limited, Moubray Building, Edinburgh Technopole, Milton Bridge, Scotland, EH26 0GB, 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 £.

The company did not trade in this period or the prior period.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 May 2024	350,475		350,475
At 30 April 2025	350,475		350,475
Carrying value at 30 April 2025	350,475		350,475
Carrying value at 30 April 2024	350,475		350,475

4. Debtors

	2025		2024
	£		£
Other debtors	7		7

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to connected companies	350,472		350,472

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
4 Ordinary shares of £ 1.00 each	4		4
6 Ordinary deferred shares of £ 1.00 each	6		6
	10		10