REGISTERED NUMBER: 08629933 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31 December 2025

for

ARISE PHARMA LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs M Jaykumar Jani

V B Soni

J Pradyuman Jani

SECRETARY:

J Pradyuman Jani

REGISTERED OFFICE:

79 College Road

Harrow

Middlesex

Middlesex

HA1 1BD

REGISTERED NUMBER:

08629933 (England and Wales)

ACCOUNTANTS:

Ayman Tyler Associates

Accountants & Tax Advisers

79 College Road

Harrow

Middlesex

HA1 1BD

FIXED ASSETS

Tangible assets

4

1

1

CURRENT ASSETS

Debtors

5

2,715,389

3,481,135

Cash at bank

702,413

882,224

3,417,802

4,363,359

CREDITORS

Amounts falling due within one year

6

376,365

69,496

NET CURRENT ASSETS

3,041,437

4,293,863

TOTAL ASSETS LESS CURRENT LIABILITIES

3,041,438

4,293,864

CAPITAL AND RESERVES

Called up share capital

7

1,000

1,000

Retained earnings

3,040,438

4,292,864

SHAREHOLDERS' FUNDS

3,041,438

4,293,864

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

The members have not required the company to obtain an audit of its financial statements for the year 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.

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 27 February 2026 and were signed on its behalf by:

Mrs M Jaykumar Jani - Director

J Pradyuman Jani - Director

1.	STATUTORY INFORMATION

ARISE PHARMA LTD is a private company, limited by shares , registered in England and Wales. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc

-

33% on cost

Investments in associates

Investments in associate undertakings are recognised at cost.

Taxation

Taxation for the year 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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

5,194

DEPRECIATION

At 1 January 2025

and 31 December 2025

5,193

NET BOOK VALUE

At 31 December 2025

1

At 31 December 2024

1

5.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Trade debtors

-

120,000

Other debtors

1,289

1,135

1,289

121,135

Amounts falling due after more than one year:

Other debtors

2,714,100

3,360,000

Aggregate amounts

2,715,389

3,481,135

The Other Debtors more that 1 year, represents an amount of £2,714,100 of ascertainable deferred consideration to be received on an earn out basis over next 2 years..

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Taxation and social security

36,493

9,949

Other creditors

339,872

59,547

376,365

69,496

Included in Other Creditors is an amount for £14,365 loan from Wave Pharma Limited,

Also included in Other Creditors is a sum of £39,769 owed to Mr Mohanbhai Raijibhai Bharwad for the transfer of 200 Ordinary Shares of £1.00 each in LM Manufacturing Limited shares to Arise Pharma Ltd.

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

1,000

Ordinary Share

1.00

1,000

1,000

The shareholdings in the company are as follows;

Mansi Jaykumar Jani 375 Ordinary Shares of £1 each

Vinod Babulal Soni 500 Ordinary Shares of £1 each

JAJ Pharma Limited 125 Ordinary Shares of £1 each