BrightAccountsProduction v1.0.0 v1.0.0 2025-01-01 The company was not dormant during the period The company was trading for the entire period The principal activity of the company continued to be that of clinical study services. 8 April 2026 14 16 08476131 2025-12-31 08476131 2024-12-31 08476131 2023-12-31 08476131 2025-01-01 2025-12-31 08476131 2024-01-01 2024-12-31 08476131 uk-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08476131 uk-curr:PoundSterling 2025-01-01 2025-12-31 08476131 uk-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08476131 uk-bus:FullAccounts 2025-01-01 2025-12-31 08476131 uk-bus:Director1 2025-01-01 2025-12-31 08476131 uk-bus:RegisteredOffice 2025-01-01 2025-12-31 08476131 uk-bus:Agent1 2025-01-01 2025-12-31 08476131 uk-core:ShareCapital 2025-12-31 08476131 uk-core:ShareCapital 2024-12-31 08476131 uk-core:RetainedEarningsAccumulatedLosses 2025-12-31 08476131 uk-core:RetainedEarningsAccumulatedLosses 2024-12-31 08476131 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-12-31 08476131 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-12-31 08476131 uk-bus:FRS102 2025-01-01 2025-12-31 08476131 uk-core:PlantMachinery 2025-01-01 2025-12-31 08476131 uk-bus:Audited 2025-01-01 2025-12-31 08476131 uk-core:CurrentFinancialInstruments 2025-12-31 08476131 uk-core:CurrentFinancialInstruments 2024-12-31 08476131 uk-core:WithinOneYear 2025-12-31 08476131 uk-core:WithinOneYear 2024-12-31 08476131 2025-01-01 2025-12-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 08476131

Opis On Pharmaceutical Industry Service UK Ltd

Financial Statements

for the financial year ended 31 December 2025

Opis On Pharmaceutical Industry Service UK Ltd

DIRECTOR AND OTHER INFORMATION

Director | Giovanni Trolese
Company Registration Number | 08476131
Registered Office | 10-12 Bourlet Close
| London
| W1W 7BR
| United Kingdom
Independent Auditors | Nicholas Peters and Co Limited
| 10-12 Bourlet Close
| London
| W1W 7BR
| England

Opis On Pharmaceutical Industry Service UK Ltd

Company Registration Number: 08476131

BALANCE SHEET

as at 31 December 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 5 | 6,695 |  | 8,927
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 6 | 1,478,536 |  | 1,219,563
Cash and cash equivalents |  |  | 102,103 |  | 94,802
|  |  | ───────── |  | ─────────
|  |  | 1,580,639 |  | 1,314,365
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 7 | (1,440,927) |  | (1,187,226)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 139,712 |  | 127,139
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 146,407 |  | 136,066
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 1,000 |  | 1,000
Retained earnings |  |  | 145,407 |  | 135,066
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 146,407 |  | 136,066
|  |  | ═════════ |  | ═════════
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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Director's Report.

Approved by the Director and authorised for issue on 8 April 2026

________________________________ |  |  |  |  |
Giovanni Trolese |  |  |  |  |
Director |  |  |  |  |

Opis On Pharmaceutical Industry Service UK Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

1. | General Information
| Opis On Pharmaceutical Industry Service UK Ltd is a private company limited by shares incorporated in the England and Wales. The registered office of the company is 10-12 Bourlet Close, London, W1W 7BR, United Kingdom which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the year ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| Except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets. The Director has, at the time of approving the financial statements, confidence that the Company has adequate resources to continue in operational existence for the foreseeable future. The directors have considered the business risks, anticipated future trade and resources available to the Company. Based on this assessment, they continue to adopt the going concern basis of accounting in preparing the financial statements.
| Turnover
| Turnover represents the value of clinical trial services and on-charged expenses delivered to customers net of VAT. Revenue is recognised on the basis of chargeable hours at agreed hourly rates plus any chargeable disbursed costs. Income is accrued where disbursed costs have been incurred but not yet billed at the balance sheet date.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 25% Reducing balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | INFORMATION RELATING TO THE AUDITOR'S REPORT
| The Audit Report was unqualified. There were no matters to which the auditor was required to refer by way of emphasis.
| The financial statements were audited by Nicholas Peters and Co Limited.
| The Auditor's Report was signed by Peter Petrou (Senior Statutory Auditor) for and on behalf of Nicholas Peters and Co Limited on 8th April 2026.
| Other Matters - Comparative Information The comparative information presented herein as of and for the year ended 31 December 2024 has not been audited, and, accordingly, we express no opinion on it.

4. | Employees
| The average monthly number of employees, including director, during the financial year was 14, (2024 - 16).
|  | 2025 | 2024
|  | Number | Number
| Total | 14 | 16
|  | ═════════ | ═════════

5. | Tangible assets
|  | Plant and | Total
|  | machinery |
|  | £ | £
| Cost
| At 1 January 2025 | 20,904 | 20,904
|  | ───────── | ─────────
| At 31 December 2025 | 20,904 | 20,904
|  | ───────── | ─────────
| Depreciation
| At 1 January 2025 | 11,977 | 11,977
| Charge for the financial year | 2,232 | 2,232
|  | ───────── | ─────────
| At 31 December 2025 | 14,209 | 14,209
|  | ───────── | ─────────
| Net book value
| At 31 December 2025 | 6,695 | 6,695
|  | ═════════ | ═════════
| At 31 December 2024 | 8,927 | 8,927
|  | ═════════ | ═════════

6. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | 1,109,273 | 1,029,850
| Other debtors | 1,997 | 1,000
| Taxation (Note 8) | 15,068 | 6,384
| Prepayments and accrued income | 352,198 | 182,329
|  | ───────── | ─────────
|  | 1,478,536 | 1,219,563
|  | ═════════ | ═════════

7. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Trade creditors | 803,606 | 607,017
| Taxation (Note 8) | 25,007 | 28,737
| Other creditors | 264,431 | 251,670
| Accruals | 347,883 | 299,802
|  | ───────── | ─────────
|  | 1,440,927 | 1,187,226
|  | ═════════ | ═════════

8. | Taxation | 2025 | 2024
|  | £ | £
| Debtors:
| VAT | 15,068 | 6,384
|  | ═════════ | ═════════
| Creditors:
| Corporation tax | 2,948 | 14,526
| PAYE / NI | 22,059 | 14,211
|  | ───────── | ─────────
|  | 25,007 | 28,737
|  | ═════════ | ═════════
| Included in Other Creditors are amounts owing to Group Companies of £217,043.

9. | Related party transactions
| The company has availed of the exemption under FRS 102 Section 1A in relation to the disclosure of transactions with group undertakings.