SANACLIS UK LTD

	Page
Company Information	1
Statement of Financial Position	2
Notes to the Financial Statements	3—5

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SANACLIS UK LTD

Statement of Financial Position

As At 31 March 2025

Statement of Financial Position

Registered number: 13048650

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors		917		-
Cash at bank and in hand		18,864		15,659

		19,781		15,659
Creditors: Amounts Falling Due Within One Year	4	(48,270 )		(38,292 )

NET CURRENT ASSETS (LIABILITIES)			(28,489 )		(22,633 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(28,489 )		(22,633 )

Creditors: Amounts Falling Due After More Than One Year	5		(873,614 )		(499,128 )

NET LIABILITIES			(902,103 )		(521,761 )

CAPITAL AND RESERVES
Called up share capital	6		100		100
Income Statement			(902,203 )		(521,861 )

SHAREHOLDERS' FUNDS			(902,103)		(521,761)

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

The financial statements were approved by the board of directors and authorised for issue on ........................................and are signed on its behalf by

Mr John Murray

Director

08/06/2026

The notes on pages 3 to 5 form part of these financial statements.

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SANACLIS UK LTD

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

SANACLIS UK LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13048650 . The registered office is 100 Bollo Lane, London, W4 5LX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.2. Going Concern Disclosure

These financial statements show a net liability position at the balance sheet date.

The company is in the early stages of establishing itself in the UK market and as such is expected to be loss making for the foreseeable future, as such the company is dependent on continued financial support from its parent company.

The company has reviewed its funding requirements and with the continued support of its parent company the company will be able to meet its liabilities and obligations as they fall due.

The parent company has committed to providing ongoing support and as such, the loans due to the parent company are shown as a long term creditor.

Based on the above assurances, these financial statements are prepared on the going concern basis.

The Directors have a reasonable expectation that the company will continue in operational existence for the foreseeable future.

2.3. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2.4. Financial Instruments

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

...CONTINUED

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SANACLIS UK LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.4. Financial Instruments - continued

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

2.5. Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

2.6. Equity Instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2.7. Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 5)

4. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	269
Other taxes and social security	10,105	11,108
Pension costs	1,615	1,615
Accruals and deferred income	36,550	25,300

	48,270	38,292

5. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors	873,614	499,128

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

7. Related Party Disclosures

Other information

The company has taken advantage of the disclosure exemptions in FRS102 not to disclose transactions entered into between members of a group as the subsidiary is wholly owned by its parent.

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SANACLIS UK LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Controlling Parties

The ultimate parent undertaking is Sanaclis S.R.O., a company incorporated in Slovakia whose registered office is 130 Bratislava Mestska Cast, Karlova Ves, Bratislava, 841 04, Slovakia.

The directors are of the opinion that there is no one individual overall controlling party.

9. Audit Information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

give a true and fair view, seen as at the date the original financial statements were approved, of the state of the company's affairs as at 31 March 2025 and of its loss for the year then ended;

have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice seen as at the date the original financial statements were approved; and

have been prepared in accordance with the requirements of the Companies Act 2006,

The auditor's report was signed by Andrew Davis ACCA CTA MAAT (Senior Statutory Auditor) for and on behalf of AMS Audit Limited , Statutory Auditor.

AMS Audit Limited

1 Hardman Street

Spinningfields

Manchester

M3 3HF

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Directors	Mr Juraj Fecanin
	Dr Natalia Fetkovska
	Mr John Murray

Company Number	13048650

Registered Office	100 Bollo Lane
	London
	W4 5LX

Accountants	Paul Beare Ltd
	100 Bollo Lane
	London
	W4 5LX

Auditors	AMS Audit Limited
	1 Hardman Street
	Spinningfields
	Manchester
	M3 3HF