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Registered Number: 15936231
England and Wales
Abridged Accounts
for the period ended 30 September 2025
for
DROPCODE BIO LTD

Dropcode Bio Ltd Contents Page For the Period 04 September 2024 to 30 September 2025
Statement of Financial Position | 1
Notes to the Financial Statements | 2

Registered Number: 15936231 Dropcode Bio Ltd Statement of Financial Position As at 30 September 2025
| Notes | 2025 £
--- | --- | ---
Fixed assets |  |
Tangible fixed assets | 3 | 147,470
|  | 147,470
Current assets |  |
Debtors |  | 21,286
Cash at bank and in hand |  | 920,328
|  | 941,614
Creditors: amount falling due within one year |  | (1,100)
Net current assets |  | 940,514
Total assets less current liabilities |  | 1,087,984
Creditors: amount falling due after more than one year |  | (16,680)
Net assets |  | 1,071,304
Capital and reserves |  |
Called up share capital | 4 | 141
Share Premium Account |  | 1,537,548
Profit and loss account |  | (466,385)
Shareholders' funds |  | 1,071,304
For the period ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' 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. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 01 June 2026 and were signed on its behalf by:
------------------------------- Maxim BARYSEVICH Director
1

Dropcode Bio Ltd Notes to the Abridged Financial Statements For the Period 04 September 2024 to 30 September 2025
General Information Dropcode Bio Ltd is a private company, limited by shares, registered in England and Wales, registration number 15936231, registration address 128 City Road, London, EC1V 2NX. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 10% Straight Line
2. | Average number of employees Average number of employees during the period was 3.
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Total
| £ |  | £
At 04 September 2024 | - |  | -
Additions | 163,856 |  | 163,856
Disposals | - |  | -
At 30 September 2025 | 163,856 |  | 163,856
Depreciation
At 04 September 2024 | - |  | -
Charge for period | 16,386 |  | 16,386
On disposals | - |  | -
At 30 September 2025 | 16,386 |  | 16,386
Net book values
Closing balance as at 30 September 2025 | 147,470 |  | 147,470
Opening balance as at 04 September 2024 | - |  | -
4. | Share Capital
Allotted, called up and fully paid | 2025 £
--- | ---
141,187 Class A shares of £0.001 each | 141
| 141
2