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Registration number: 15641554

Inventia Scientific Europe Ltd
Unaudited Filleted Financial Statements
for the Period from 13 April 2024 to 30 June 2025

Inventia Scientific Europe Ltd

Contents

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

Inventia Scientific Europe Ltd

(Registration number: 15641554)
Statement of Financial Position as at 30 June 2025

| Note | 2025 £
Fixed assets |  |
Tangible assets | 4 | 16,054
Current assets |  |
Debtors | 5 | 284,442
Cash at bank and in hand |  | 45,992
|  | 330,434
Creditors: Amounts falling due within one year | 6 | (344,380)
Net current liabilities |  | (13,946)
Total assets less current liabilities |  | 2,108
Creditors: Amounts falling due after more than one year | 6 | (6,800)
Net liabilities |  | (4,692)
Capital and reserves |  |
Called up share capital |  | 1
Retained earnings |  | (4,693)
Shareholders' deficit |  | (4,692)

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.

Director's 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 director acknowledges 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 1 April 2026

......................................... Dr J C C Ribeiro Director

Inventia Scientific Europe Ltd

Notes to the Unaudited Financial Statements for the Period from 13 April 2024 to 30 June 2025

1 | General information

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

The address of its registered office is:
Block 19, 19f Incubator Lab 3
Alderley Park
Congleton Road
Nether Alderley
SK10 4TG

These financial statements were authorised for issue by the director on 1 April 2026.

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 except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The company has incurred a loss in the year and has net liabilities, which could indicate doubt on its ability to continue as a going concern.
Despie this, the Directors have prepared forecasts and, based on these and the continued support of shareholders, it is considered appropriate to prepare the financial statements on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Inventia Scientific Europe Ltd

Notes to the Unaudited Financial Statements for the Period from 13 April 2024 to 30 June 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

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.

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 | 20% straight line

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Inventia Scientific Europe Ltd

Notes to the Unaudited Financial Statements for the Period from 13 April 2024 to 30 June 2025

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 the director) during the period, was 3.

4 | Tangible assets

| Plant and machinery £ | Total £
Cost or valuation
Additions | 20,787 | 20,787
At 30 June 2025 | 20,787 | 20,787
Depreciation
On acquistion | 4,733 | 4,733
At 30 June 2025 | 4,733 | 4,733
Carrying amount
At 30 June 2025 | 16,054 | 16,054

Fixed assets were acquired from a fellow group undertaking during the year and recognised at their carrying value including accumulated depreciation at the date of transfer.

5 | Debtors

Current | 2025 £
Trade debtors | 269,147
Other debtors | 15,295
| 284,442

Inventia Scientific Europe Ltd

Notes to the Unaudited Financial Statements for the Period from 13 April 2024 to 30 June 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £
Due within one year |  |
Trade creditors |  | 2,812
Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 272,630
Taxation and social security |  | 21,549
Accruals and deferred income |  | 33,690
Other creditors |  | 13,699
|  | 344,380

Creditors: amounts falling due after more than one year

| 2025 £
Due after one year |
Other non-current financial liabilities | 6,800

7 | Parent and ultimate parent undertaking

In the opinion of the directors, the company was under the control of Inventia Scientific PTY Ltd, who controls 100% of the issued share capital during the period under review.
The company's immediate parent is Inventia Scientific PTY Ltd, incorporated in Australia.
The ultimate parent is Inventia Life Science PTY Ltd, incorporated in Australia.