Anomer Bio Ltd

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

1. General Information

Anomer Bio Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16114335 . The registered office is Ketton Suite, The King Centre Main Road, Barleythorpe, Oakham, Rutland, LE15 7WD.

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.

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 £.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. Therefore the financial statements have been prepared on a going concern basis which assumes the Company will continue in operational existence for the foreseeable future.

The Company is involved in research and development activities and is working towards achieving a sustainable revenue generating activity. The directors have considered the basis of the financial statements and are satisfied that a combination of business growth and further investment commitments will enable the Company to meet its liabilities as they fall due.

2.3. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.4. Financial Instruments

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.

Basic financial assets

Basic financial assets, which include debtors and bank balances, are measured at transaction price including transaction costs.

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

Basic financial liabilities, including creditors, are recognised at transaction price including transaction costs.

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.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the profit / loss before taxation.

2.6. Taxation

Tax is recognised in profit or loss except that a charge is attributable to an item of income and expense recognised as other comphrehensive income or to an item recognised directly in equity is also recognised in other comphrehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

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Anomer Bio Ltd

Notes to the Financial Statements (continued)

For the Period 3 December 2024 to 31 December 2025

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.8. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

2.9. Research and Development

In the research phase of an internal project, it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives.

If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Debtors

	31 December 2025
	£
Due within one year
Prepayments and accrued income	24,450
Corporation tax recoverable assets	33,424
VAT	18,090

	75,964

5. Creditors: Amounts Falling Due Within One Year

	31 December 2025
	£
Trade creditors	43,522
Other taxes and social security	514
Other creditors	483,852
Accruals and deferred income	2,025

	529,913

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Anomer Bio Ltd

Notes to the Financial Statements (continued)

For the Period 3 December 2024 to 31 December 2025

6. Share Capital

	31 December 2025
Allotted, called up and fully paid	£
10,000 Ordinary Shares of £ 0.001 each	10


Shares issued during the period:	£
10,000 Ordinary Shares of £ 0.001 each	10

On Incorporation, 3rd December 2024, 3 Ordinary shares of £1.00 each were allotted and fully paid at a price of £1.00 per share.

On 14th July 2025, the shares were subdivided into 3,000 Ordinary shares at a value of £0.001 each.

On 18th July 2025, 7,000 Ordinary shares of £0.001 each were allotted and fully paid at a price of £0.001 per share.

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		31 December 2025
	Notes	£	£
CURRENT ASSETS
Debtors	4	75,964
Cash at bank and in hand		347,303

		423,267
Creditors: Amounts Falling Due Within One Year	5	(529,913 )

NET CURRENT ASSETS (LIABILITIES)			(106,646 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(106,646 )

NET LIABILITIES			(106,646 )

CAPITAL AND RESERVES
Called up share capital	6		10
Profit and Loss Account			(106,656 )

SHAREHOLDERS' FUNDS			(106,646)