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Registered number: 03777578 IMMUNOBIOLOGY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MAY 2025
IMMUNOBIOLOGY LIMITED REGISTERED NUMBER: 03777578 BALANCE SHEET AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets |  |  | - |  | 1,744
|  |  | - |  | 1,744
Current assets |  |  |  |  |
Cash at bank and in hand | 5 | 155,615 |  | 12,874 |
|  | 155,615 |  | 12,874 |
Creditors: amounts falling due within one year | 6 | (10,875) |  | (141,605) |
Net current assets/(liabilities) |  |  | 144,740 |  | (128,731)
Total assets less current liabilities |  |  | 144,740 |  | (126,987)
Creditors: amounts falling due after more than one year | 7 |  | - |  | (44,674)
Net assets/(liabilities) |  |  | 144,740 |  | (171,661)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 3,076,535 |  | 3,062,535
Share premium account |  |  | 11,398,600 |  | 11,202,600
Profit and loss account |  |  | (14,330,395) |  | (14,436,796)
|  |  | 144,740 |  | (171,661)
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IMMUNOBIOLOGY LIMITED REGISTERED NUMBER: 03777578 BALANCE SHEET (CONTINUED) AS AT 31 MAY 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
D A Bell
Director
Date: 1 July 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
IMMUNOBIOLOGY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
Immunobiology Limited is a private company limited by share capital and incorporated in England and Wales. The address of the registered office is Babraham Research Campus, Babraham, Cambridge, CB22 3AT. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The Directors and Executive remain confident that ImmBio can continue to make excellent progress. The Company’s cash position relative to expenditure plans is sufficient to reach its next milestones. The directors therefore believe that the Company is well placed to manage its business risks successfully and have a reasonable expectation that the Company should continue to have adequate resources to continue in operations. Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts.
| 2.3 | Exceptional items
Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.
| 2.4 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
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IMMUNOBIOLOGY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
4. | Intangible assets
|  | Patents
|  | £
| Cost |
| At 1 June 2024 | 8,720
| At 31 May 2025 | 8,720
| Amortisation |
| At 1 June 2024 | 6,976
| Charge for the year | 1,744
| At 31 May 2025 | 8,720
| Net book value |
| At 31 May 2025 | -
| At 31 May 2024 | 1,744
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 155,615 | 12,874
|  | 155,615 | 12,874
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 2,258
| Other creditors | - | 139,347
| Accruals and deferred income | 10,875 | -
|  | 10,875 | 141,605
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IMMUNOBIOLOGY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 44,674
|  | - | 44,674
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 16,089,729 (2024 - 16,089,729) Ordinary shares of £0.100 each | 1,608,973 | 1,608,973
|  | 61,138,692 (2024 - 61,138,692) D Ordinary shares of £0.010 each | 611,387 | 611,387
|  | 53,974,837 (2024 - 39,974,838) E Ordinary shares of £0.001 each | 53,975 | 39,975
|  | 14,868,000 (2024 - 14,868,000) F Ordinary shares of £0.025 each | 371,700 | 371,700
|  | 86,100,000 (2024 - 86,100,000) G Ordinary shares of £0.005 each | 430,500 | 430,500
|  |  | 3,076,535 | 3,062,535
During the year 13,999,999 E Ordinary Shares of 0.001 were issued for a consideration of £210,000.
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