PROMETHEUS REGENERATION HOLDINGS LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC597286

		31 March 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		2		2

			2		2
CURRENT ASSETS
Debtors	5	855,620		497,514
Cash at bank and in hand		5,161		12,688

		860,781		510,202
Creditors: Amounts Falling Due Within One Year		(12,713 )		(111,879 )

NET CURRENT ASSETS (LIABILITIES)			848,068		398,323

TOTAL ASSETS LESS CURRENT LIABILITIES			848,070		398,325

Creditors: Amounts Falling Due After More Than One Year	6		-		(10,000 )

NET ASSETS			848,070		388,325

CAPITAL AND RESERVES
Called up share capital	7		2,414		2,119
Share premium account			482,174		381,579
Other reserves			355,994		-
Profit and Loss Account			7,488		4,627

SHAREHOLDERS' FUNDS			848,070		388,325

Page 1

Page 2

PROMETHEUS REGENERATION HOLDINGS LIMITED

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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 Profit and Loss Account.

On behalf of the board

Dr Frederic Picard

Director

10/06/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

PROMETHEUS REGENERATION HOLDINGS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number SC597286 . The registered office is Suite 2/3 2nd Floor, 48 West George Street, Glasgow, Scotland, G2 1BP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 April 2025	2

As at 31 March 2026	2

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	2

As at 1 April 2025	2

5. Debtors

	31 March 2026	31 March 2025
	£	£
Due within one year
Other debtors	1,155	-
Due after more than one year
Amounts owed by group undertakings	854,465	497,514

	855,620	497,514

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

	31 March 2026	31 March 2025
	£	£
Other loans	-	10,000

7. Share Capital

	31 March 2026	31 March 2025
	£	£
Allotted, Called up and fully paid	2,414	2,119

During the year, the company issued 295 ordinary shares of £1 each.

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PROMETHEUS REGENERATION HOLDINGS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Reserves

	Share Premium	Other reserves	Profit and Loss Account
	£	£	£
As at 1 April 2025	381,579	-	4,627
Profit for the year and total comprehensive income	-	-	2,861

Arising on shares issued during the period	100,595	-	-
Share subscription monies received in advance	-	355,994	-

As at 31 March 2026	482,174	355,994	7,488

During the year, the company received £355,994 from subscribers for the issue of ordinary shares. The shares had not been allotted at the reporting date and the balance is included within equity as share subscription monies received in advance.

9. Related Party Transactions

Prometheus Regeneration R & D Limited

During the year the company gave a further loan of £356,950 to its subsidiary, Prometheus Regeneration R & D Limited. Interest is charged on outstanding balance at the rate of 0.5% per annum. Total amount owing £854,465 (2024: £497,514).

10. Ultimate Controlling Party

The company is not under the control of any single ultimate controlling party.