IRIS Accounts Production v25.4.12.37 SC844341 Board of Directors Board of Directors 7.4.25 31.12.25 31.12.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC844341 2025-04-06 SC844341 2025-12-31 SC844341 2025-04-07 2025-12-31 SC844341 2025-04-06 SC844341 ns15:Scotland 2025-04-07 2025-12-31 SC844341 ns14:PoundSterling 2025-04-07 2025-12-31 SC844341 ns10:Director1 2025-04-07 2025-12-31 SC844341 ns10:Director2 2025-04-07 2025-12-31 SC844341 ns10:PrivateLimitedCompanyLtd 2025-04-07 2025-12-31 SC844341 ns10:SmallEntities 2025-04-07 2025-12-31 SC844341 ns10:AuditExempt-NoAccountantsReport 2025-04-07 2025-12-31 SC844341 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-07 2025-12-31 SC844341 ns10:SmallCompaniesRegimeForAccounts 2025-04-07 2025-12-31 SC844341 ns10:FullAccounts 2025-04-07 2025-12-31 SC844341 1 2025-04-07 2025-12-31 SC844341 ns10:RegisteredOffice 2025-04-07 2025-12-31 SC844341 ns5:CurrentFinancialInstruments 2025-12-31 SC844341 ns5:ShareCapital 2025-12-31 SC844341 ns5:SharePremium 2025-12-31 SC844341 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 SC844341 ns5:IntangibleAssetsOtherThanGoodwill 2025-04-07 2025-12-31 SC844341 ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-07 2025-12-31 SC844341 ns5:PlantMachinery 2025-04-07 2025-12-31 SC844341 ns5:ComputerEquipment 2025-04-07 2025-12-31 SC844341 ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-12-31 SC844341 ns5:PlantMachinery 2025-12-31 SC844341 ns5:ComputerEquipment 2025-12-31 SC844341 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 SC844341 2 ns10:Director2 2025-04-06 SC844341 2 ns10:Director2 2025-04-07 2025-12-31 SC844341 2 ns10:Director2 2025-12-31

REGISTERED NUMBER: SC844341 (Scotland)

Unaudited Financial Statements

for the Period

7 April 2025 to 31 December 2025

for

ENTOURAGE DIAGNOSTICS LTD

ENTOURAGE DIAGNOSTICS LTD (REGISTERED NUMBER: SC844341) |

Contents of the Financial Statements

for the Period 7 April 2025 to 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| ENTOURAGE DIAGNOSTICS LTD |

Company Information

for the Period 7 April 2025 to 31 December 2025

| DIRECTORS: | Professor P T Gunning

| Dr A Sedighi

| REGISTERED OFFICE: | 11 The Square

| University of Glasgow

| Glasgow

| G12 8QQ

| REGISTERED NUMBER: | SC844341 (Scotland)

| ACCOUNTANTS: | SD Business Management

| Suite 4.5 Turnberry House

| 175 West George Street

| Glasgow

| G2 2LB

ENTOURAGE DIAGNOSTICS LTD (REGISTERED NUMBER: SC844341) |

Balance Sheet

31 December 2025

| Notes | £ | £ |

| FIXED ASSETS

| Intangible assets | 4 | 52,200 |  |

| Tangible assets | 5 | 13,749 |  |

65,949 |  |

| CURRENT ASSETS

| Debtors | 6 | 111,571 |  |  |

| Cash at bank | 267,555 |  |  |

379,126 |  |

| CREDITORS

| Amounts falling due within one year | 7 | 196,228 |  |

| NET CURRENT ASSETS | 182,898 |  |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 248,847 |  |

| CAPITAL AND RESERVES

| Called up share capital | 1,090 |  |

| Share premium | 519,400 |  |

| Retained earnings | (271,643 | ) |

| SHAREHOLDERS' FUNDS | 248,847 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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.

ENTOURAGE DIAGNOSTICS LTD (REGISTERED NUMBER: SC844341) |

Balance Sheet - continued

31 December 2025

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 24 March 2026 and were signed on its behalf by:

Professor P T Gunning - Director

Dr A Sedighi - Director

ENTOURAGE DIAGNOSTICS LTD (REGISTERED NUMBER: SC844341) |

Notes to the Financial Statements

for the Period 7 April 2025 to 31 December 2025

1. | STATUTORY INFORMATION

| Entourage Diagnostics Ltd is a private company, limited by shares , registered in Scotland. 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.

| Development costs are being amortised evenly over their estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 20% on reducing balance

| Computer equipment | - | 33% on cost

| 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

ENTOURAGE DIAGNOSTICS LTD (REGISTERED NUMBER: SC844341) |

Notes to the Financial Statements - continued

for the Period 7 April 2025 to 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 6 .

4. | INTANGIBLE FIXED ASSETS

| Development

| costs

£ |

| COST

| Additions | 54,103 |  |

| At 31 December 2025 | 54,103 |  |

| AMORTISATION

| Amortisation for period | 1,903 |  |

| At 31 December 2025 | 1,903 |  |

| NET BOOK VALUE

| At 31 December 2025 | 52,200 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |  | Computer |

| machinery |  | equipment |  | Totals

£ | £ | £ |

| COST

| Additions | 12,032 |  | 1,787 |  | 13,819 |  |

| At 31 December 2025 | 12,032 |  | 1,787 |  | 13,819 |  |

| DEPRECIATION

| Charge for period | - |  | 70 |  | 70 |  |

| At 31 December 2025 | - |  | 70 |  | 70 |  |

| NET BOOK VALUE

| At 31 December 2025 | 12,032 |  | 1,717 |  | 13,749 |  |

ENTOURAGE DIAGNOSTICS LTD (REGISTERED NUMBER: SC844341) |

Notes to the Financial Statements - continued

for the Period 7 April 2025 to 31 December 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Trade debtors | 42,681 |  |

| Other debtors | 525 |  |

| Directors' loan accounts | 190 |  |

| VAT | 43,382 |  |

| Prepayments | 24,793 |  |

111,571 |  |

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

£ |

| Trade creditors | 2,019 |  |

| Deferred income | 50,267 |  |

| University Of Glasgow | 138,000 |  |

| Directors' loan accounts | 3,564 |  |

| Accrued expenses | 2,378 |  |

196,228 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the period ended 31 December 2025:

£ |

| Dr A Sedighi |

| Balance outstanding at start of period | - |  |

| Amounts advanced | 190 |  |

| Amounts repaid | - |  |

| Amounts written off | - |  |

| Amounts waived | - |  |

| Balance outstanding at end of period | 190 |  |