The directors of the company have elected not to include a copy of the directors' report and profit and loss account within the financial statements.true

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

Kopran (UK) Ltd. is a private company limited by shares incorporated in England and Wales. The registered office is 1st Floor, Kirkland House, 11-15 Peterborough Road, Harrow, Middlesex, HA1 2AX.

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 £.

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company had net total liabilities at 31 March 2026. The company is a wholly owned subsidiary of Kopran Research Laboratories Ltd. Kopran Research Laboratories Ltd has agreed to provide ongoing financial support to the company for at least twelve months from the date of signing the financial statements. Therefore, the directors continue to adopt the going concern basis of accounting in preparing the financial statements for the year ended 31 March 2026.true

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. Financial assets classified as receivable within one year are not amortised.

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, including creditors, accruals are classified as debt, are initially recognised at transaction price and are subsequently carried at amortised cost. Financial liabilities classified as payable within one year are not amortised.

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.

The average monthly number of persons (including directors) employed by the company during the year was:

Interest is payable on the loan due to the parent undertaking at 10% per annum.

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 was unqualified.

At the balance sheet date the amount due to Kopran Research Laboratories Ltd, the parent undertaking, was £10,592. The amount is repayable after more than one year and interest is payable at 10% per annum. During the year interest paid to Kopran Research Laboratories Ltd was £592.

The Company is a wholly owned subsidiary of Kopran Research Laboratories Ltd whose registered address is Parijat House, 1076, DR. E. Moses Road, Worli, Mumbai - 400 018, India. The group in which the results of the company are consolidated is Kopran Research Laboratories Ltd, copies of the consolidated financial statements are available from the above address.