Caseware UK (AP4) 2024.0.164 2024.0.164 2025-08-31 2025-08-31 2024-08-23 0 false 0 genetic therapies for people living with peripheral nerve diseases false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 15913754 2024-08-22 15913754 2024-08-23 2025-08-31 15913754 2023-09-01 2024-08-22 15913754 2025-08-31 15913754 c:Director2 2024-08-23 2025-08-31 15913754 d:ComputerEquipment 2024-08-23 2025-08-31 15913754 d:ComputerEquipment 2025-08-31 15913754 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-08-23 2025-08-31 15913754 d:CurrentFinancialInstruments 2025-08-31 15913754 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 15913754 d:ShareCapital 2025-08-31 15913754 d:SharePremium 2025-08-31 15913754 d:RetainedEarningsAccumulatedLosses 2025-08-31 15913754 c:OrdinaryShareClass1 2024-08-23 2025-08-31 15913754 c:OrdinaryShareClass1 2025-08-31 15913754 c:FRS102 2024-08-23 2025-08-31 15913754 c:AuditExempt-NoAccountantsReport 2024-08-23 2025-08-31 15913754 c:FullAccounts 2024-08-23 2025-08-31 15913754 c:PrivateLimitedCompanyLtd 2024-08-23 2025-08-31 15913754 6 2024-08-23 2025-08-31 15913754 e:PoundSterling 2024-08-23 2025-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15913754 CUREAGE THERAPEUTICS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 AUGUST 2025
CUREAGE THERAPEUTICS LTD REGISTERED NUMBER: 15913754 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025
Note |  | £
FIXED ASSETS |  |  |
Tangible assets | 4 |  | 583
Investments | 5 |  | 815
|  |  | 1,398
CURRENT ASSETS |  |  |
Debtors: amounts falling due within one year | 6 | 60,194 |
Cash at bank and in hand |  | 88,248 |
|  | 148,442 |
Creditors: amounts falling due within one year | 7 | (9,629) |
NET CURRENT ASSETS |  |  | 138,813
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 140,211
NET ASSETS |  |  | 140,211
CAPITAL AND RESERVES |  |  |
Called up share capital | 8 |  | 114
Share premium account |  |  | 259,972
Profit and loss account |  |  | (119,875)
|  |  | 140,211
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 period 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 profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. Page 1
CUREAGE THERAPEUTICS LTD REGISTERED NUMBER: 15913754 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Dr G Fernández-Miranda
Director
Date: 24 February 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
CUREAGE THERAPEUTICS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
1. | GENERAL INFORMATION
CureAge Therapeutics Ltd. is a private company limited by shares and incorporated in England and Wales. Its registered office address is 16 Stapleton Court Packington Road, London, England, W3 8FB. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 financial statements present information about the Company as an individual entity and not as a group. The Company is a parent company but has taken advantage of the exemption under section 399 of the Companies Act 2006 from the requirement to prepare consolidated financial statements. 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 Profit and Loss Account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.3 | RESEARCH AND DEVELOPMENT
Research and development expenditure is recognised in the Profit and Loss Account in the period in which the expenditure is incurred. Page 3
CUREAGE THERAPEUTICS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.4 | TAXATION
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.
| 2.5 | 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:
|  |  |  | Computer equipment | - | 25% |
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.
| 2.6 | VALUATION OF INVESTMENTS
Investments in subsidiaries are measured at cost less accumulated impairment. Page 4
CUREAGE THERAPEUTICS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.7 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment.
| 2.8 | 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.
| 2.9 | CREDITORS
Short-term creditors are measured at the transaction price.
3. | EMPLOYEES
| The Company has 4 employees, including the directors, who did not receive any remuneration from the Company.
Page 5
CUREAGE THERAPEUTICS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
4. | TANGIBLE FIXED ASSETS
|  | Computer equipment
|  | £
| COST |
| Additions | 700
| At 31 August 2025 | 700
| DEPRECIATION |
| Charge for the period on owned assets | 117
| At 31 August 2025 | 117
| NET BOOK VALUE |
| At 31 August 2025 | 583
5. | FIXED ASSET INVESTMENTS
|  | Investments in subsidiary companies
|  | £
| COST |
| Additions | 815
| At 31 August 2025 | 815
Page 6
CUREAGE THERAPEUTICS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
6. | DEBTORS
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts owed by group undertakings | 51,643
| Other debtors | 7,008
| Prepayments and accrued income | 1,543
|  | 60,194
| The amounts owed by group undertakings are interest free, unsecured and are repayable on demand. However, repayment is not expected in the next 12 months.
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 585
| Accruals and deferred income | 9,044
|  | 9,629
8. | SHARE CAPITAL
|  |  |  |  | 2025
|  |  |  |  | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |
|  | 113,636 Ordinary shares of £0.001 each | 114
On incorporation, the Company issued 90,000 Ordinary shares of £0.001 per share, each at par. On 19 December 2024, a further 23,636 Ordinary shares of £0.001 per share were issued, each at £11 per share. This resulted in share premium of £259,972.
Page 7