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Registered number: 13471083









ASCEND ADVANCED THERAPIES LIMITED









ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
COMPANY INFORMATION


Director
F Thorell 




Registered number
13471083



Registered office
Suite 1
7th Floor, 50 Broadway

London

SW1H 0DB




Independent auditor
Nortons Assurance Limited
Statutory Auditor

Second Floor

NOW Building

Thames Valley Park

Reading

Berkshire

RG6 1RB





 
ASCEND ADVANCED THERAPIES LIMITED
 

CONTENTS



Page
Group Strategic Report
1 - 3
Directors' Report
4 - 6
Independent Auditor's Report
7 - 11
Consolidated Statement of Comprehensive Income
12
Consolidated Balance Sheet
13 - 14
Company Balance Sheet
15 - 16
Consolidated Statement of Changes in Equity
17 - 18
Company Statement of Changes in Equity
19
Consolidated Statement of Cash Flows
20 - 21
Notes to the Financial Statements
22 - 48


 
ASCEND ADVANCED THERAPIES LIMITED
 
 
GROUP STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

Introduction
 
The Directors present their strategic report for the period from 1 January 2024 to 31 December 2024.

Ascend Advanced Therapies Limited is a development partner that supports life-science innovators in bringing gene therapy products to patients. The Company has deep expertise in gene therapy development and commercialisation to offer unparalleled collaboration while working to develop products from the bench through the clinic and beyond. Scientific innovation driven by quality and responsibility are at the core of our business. To set a new standard in the industry, the Company continues to invest in a world-class flexible and scalable Adeno-associated Virus platform of next generation technologies, all built to find the perfect balance of yield and quality for each process. 

Business review
 
Following 2023, the Group has continued to establish itself and grow through 2024, with the introduction of Ascend Advanced Therapies FL Inc. into the Group.

The business has seen average employees increase from 94 to 183 during the year, which has led to an increase in Group staffing costs.

Additional fund raising was completed in the year, with $41m of fund raising being received in May 2024 which allowed the Group to acquire a manufacturing facility in Alachua, Florida. 

The Group's loss for the year is £26,246,299 (2023: 29,102,611). The turnover for the Group in 2024 is £11,538,057 (2023: 1,630,270). The Group's net assets as at 31 December 2024 is £45,775,684 (2023: £38,818,885). 

In November 2024, the Group expanded its United States manufacturing and development footprint through the addition of Advanced BioScience Laboratories, Inc. ("ABL"), based in Rockville, Maryland, supported by a capital investment from EW Healthcare Partners. ABL is a long-established contract development and manufacturing organisation with sixty plus years of experience in biotherapy, oncolytic and viral vector manufacturing, including long-standing government-sector contracting relationships.

The addition of ABL brings further Good manufacturing practices (GMP) manufacturing capacity for Adeno-associated virus and other viral vector modalities and expanded fill/finish capability. Combined with the Alachua, Florida facility acquired during 2024, it gives the enlarged Group a comprehensive offering spanning early-stage process development through to commercial-scale manufacture, positioning Ascend as one of a small number of providers able to support customers across the full development lifecycle from within a single group.

On a combined, pro-forma basis reflecting the ABL addition, the enlarged Group is expected to have annualised revenue capacity of more than $40 million and a combined workforce of over 150 employees across its Rockville and Florida sites. 

Looking ahead, the Directors intend to focus the Group's efforts on: integrating the Florida and Rockville facilities into a unified quality and operating model; growing commercial-scale manufacturing revenue alongside the Group's historical early-stage process development business; and diversifying the customer base — including government-sector work via ABL — to reduce reliance on a concentrated group of venture-funded, clinical-stage biotech customers.

Page 1

 
ASCEND ADVANCED THERAPIES LIMITED
 

GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Principal risks and uncertainties
 
The Group's principal risks and uncertainties are:

Foreign exchange rate fluctuations, impacting the cost of supplies denominated in foreign currencies
The Group procures a significant proportion of its raw materials, consumables and capital equipment from overseas suppliers, and now operates US subsidiaries following the Florida and Rockville additions. As a result, the Group is exposed to the risk that adverse movements in exchange rates (principally GBP/USD) increase the sterling cost of supplies and capital expenditure, and create volatility in reported results on translation of the Group's US operations. The Group continues to address this risk through managing its supply chain to mitigate exposure to foreign exchange risk. 

Recruitment and retention of high-quality employees
The Group operates in a specialised and competitive labour market for gene therapy process development, manufacturing and quality personnel, where demand for suitably experienced staff exceeds supply. Following average headcount has increased during the year (94 to 183) and further additions in Florida and Rockville, the Group's ability to deliver against customer commitments depends on attracting, developing and retaining high-quality employees. The Group continues to address this risk through prioritising its employees to achieve the highest possible staff retention.

Health and safety in laboratories of high standard
The Group's operations involve laboratory and manufacturing activities using biological materials, which carry inherent health, safety and environmental risks to employees and to the continuity of operations if not properly controlled. The Group continues to address this risk through ensuring health and safety in its laboratories and manufacturing facilities are compliant with applicable health and safety regulation across its UK and US sites.

A
dditional risks specific to the viral vector / gene therapy CDMO sector
The following are not currently in the report. They reflect risks typical of, and currently prominent in, the sector (see sources below) — please review each for factual accuracy against the Group's actual position before inclusion; none should be added without confirming it reflects the Group's real exposure.

• Customer concentration and reliance on externally-funded biotech customers — a significant proportion of Group revenue depends on a relatively small number of customer programmes, many of which are themselves reliant on continued access to venture or public capital to fund development. Sector-wide funding for cell and gene therapy developers has been volatile (falling from an estimated $8.2bn across 122 deals in 2021 to around $1.4bn across 39 rounds in 2024), and delay, slow-down or discontinuation of a customer programme could reduce or delay Group revenue. Mitigated by diversifying the customer base and, following the ABL addition, broadening into government-sector contracting work that is less exposed to venture funding cycles.

• Regulatory and quality compliance — the Group manufactures under GMP and other regulatory frameworks (including Food & Drug Administration and Medicines and Healthcare products Regulatory Agency requirements across German and US sites). Failure to maintain licences, quality systems or regulatory standing could result in enforcement action, loss of licence, or reputational harm, and could affect the Group's ability to manufacture for customers. Mitigated through investment in quality management systems and experienced quality/regulatory affairs personnel.

• Funding, liquidity and capital intensity — the sector requires significant up-front investment in facilities, equipment and technology platforms ahead of revenue scaling to match. The Group has incurred losses in each of the last two years while investing in capacity and remains dependent on access to further capital — through revenue growth, equity fundraising or other financing — to fund its investment programme. Monitored via the financial KPIs below.

As the Company acts to support product development customers sitting within various therapeutics companies with early-stage process development, clinical or commerical manufacturing and analytical support, the Group exposes itself to potential non-financial risks should issues in manufacturing or lack of efficancy or safety from a customers active pharmaceutical ingredient (API) be identified. Although such developmental risks are in
Page 2

 
ASCEND ADVANCED THERAPIES LIMITED
 

GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

majority borne by customers (ie. product developers), such occurrences may have an adverse impact on booking available follow-on services and ensuring revenue targets are met. The Group ensures such risks are mitigated through highly trained internal teams with significant expertise in gene therapy manufacturing. In addition, the Group continued to develop its expertise in a scalable and flexible Adeno-associated virus (AAV) platform to minimise risk to new customer projects.

Financial key performance indicators
 
The Directors consider revenue, net assets, and cash to be the Company's financial KPIs for monitoring the growth of the business. The turnover for the Group in 2024 is £11,538,057 (2023: £1.630.270). The Group's net assets as at 31 December 2024 is £45,775,684 (2023: £38,818,885). The Group's cash balance as at 31 December 2024 is £39,350,217 (2023: 23,256,905). The Directors consider these financial KPIs are important for an early-staged company such as ensuring appropriate cash and liquidity management.

• Revenue: £11,538,057 (2023: £1,630,270) — an increase of £9,907,787, or approximately 608% (7.1x) year-on-year.
• Net assets: £45,775,684 (2023: £38,818,885) — an increase of £6,956,799, or approximately 17.9%.
• Cash: £39,350,217 (2023: £23,256,905) — an increase of £16,093,312, or approximately 69.2%.
• Loss for the year: £26,246,299 (2023: £29,102,611) — a reduction of £2,856,312, or approximately 9.8%, notwithstanding the substantial increase in headcount and investment in the year.
• Loss as a multiple of revenue improved from approximately 17.9x in 2023 to approximately 2.3x in 2024, reflecting revenue growth outpacing the growth in costs.

Other key performance indicators
 
The Directors believe that analysing the Company using broad or non-financial indicators is not suitable for understanding Ascend Advaced Therapies Limited's growth, performace, or its current status as an early-stage business development company. They plan to establish further KPI's as the company evolves into a mature life science manufacturer. 


This report was approved by the board and signed on its behalf.



F Thorell
Director

Date: 22 July 2026

Page 3

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

The directors present their report and the financial statements for the year ended 31 December 2024.

Directors' responsibilities statement

The directors are responsible for preparing the Group Strategic Report, the Directors' Report and the consolidated financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and the Group and of the profit or loss of the Group for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Group's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Group will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and the Group and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and the Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Results and dividends

The loss for the year, after taxation, amounted to £26,246,299 (2023 - loss £29,102,611).

No dividends were proposed or paid during the year or subsequently to the date of approval of these financial statements.

Directors

The directors who served during the year were:

M A Stella (resigned 20 January 2026)
E Mcconnell III (appointed 6 November 2024, resigned 3 June 2025)
B Muralidhar (resigned 6 November 2024)
E Shiozaki (resigned 22 July 2024)
A Sinclair (resigned 6 November 2024)
M Beecham (resigned 6 November 2024)
F Cohen (resigned 6 November 2024)
Timothy Funnell (resigned 6 November 2024)
A Kozlov (resigned 6 November 2024)
J Kern (appointed 22 July 2024, resigned 6 November 2024)

Post year end, Fredrik Thorell was appointed as a Director on the 20 January 2026.

Page 4

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Research and development activities

Ascend Advanced Therapies carried out research and development related to process optimisation and next generation analytics of Adeno-associated Virus (AAV) manufacturing of next generation technologies. Such initiatives include continued innovation on our proprietary split plasmid technology and leading analytical toolkit. This is in addition to other early pipeline initiatives such as the creation of super-produce cell lines, yield boosting small molecules and genetic modulators to drive increases in AAV yield and quality attributes. 

Qualifying third-party indemnity provisions

The Company has not made any qualifying third-party indemnity provisions for the benefit of its Directors during the year.

Financial management objectives and policies

The Group's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The Group does not use derivative financial instruments for speculative purposes.

Cash flow risk

Interest bearing assets are held at fixed rates to ensure certainty of cash flows.

Currency risk

The Group's exposure to the risk of changes in foreign exchange rates is related to foreign currency balances held by and the operating activities of the Group's subsidiaries. The Group minimises foreign currency risk by maintaining cash and cash equivalents of each currency at levels sufficient to meet foreseeable expenditure, to the extent practical.

Credit risk

The Group's principal financial assets are bank and cash balances, trade and other debtors, and investments.

The Group's credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet are net allowances for doubtful receivables. An allowance for impairment is made where there is an identified loss event which, based on previous experience, is evidence of a reduction in the recoverbility of the cash flows.

The credit risk on liquid funds is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies.

The Group has no significant concentration of credit risk, with exposure spread over a large number of countparties and customers.

Liquidity risk

The Group's exposure to liquidity risk arises from its ongoing operational expenditure which is required to perform its principal activity. The Group monitors the risk of shortage of funds by assessing expected cash flows, which are used to generate forecast levels of cash and cash equivalents. The Group's objective is to mantain a balance between continuity of funding and flexibility through the use of capital increases or other sources of financing to ensure it continues to have sufficient liquidity.

Page 5

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Disclosure of information to auditor

Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company and the Group's auditor is unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company and the Group's auditor is aware of that information.

Auditor

The auditor, Nortons Assurance Limitedwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





F Thorell
Director

Date: 22 July 2026

Page 6

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ASCEND ADVANCED THERAPIES LIMITED
 

Qualified opinion


As described in the basis for qualified opinion section of our report, we were unable to satisfy ourselves concerning the inventory quantities of £1,239,901 held at 31 December 2024.  We have concluded that where other information refers to the inventory balance of related balances such as cost of sales, it may be materially misstated for the same reason. have audited the financial statements of Ascend Advanced Therapies Limited (the 'Parent Company') and its subsidiaries (the 'Group') for the year ended 31 December 2024, which comprise the Consolidated Statement of Comprehensive Income, the Consolidated Balance Sheet, the Company Balance Sheet, the Consolidated Statement of Cash Flows, the Consolidated Statement of Changes in Equity, the Company Statement of Changes in Equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion, except for the possible effects of the matter described in the basis for qualified opinion section of our report, the financial statements:  


give a true and fair view of the state of the Group's and of the Parent Company's affairs as at 31 December 2024 and of the Group's loss for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for qualified opinion


We were not appointed as auditor of the company until after 31 December 2024 and thus did not observe the counting of physical inventories at the end of the year. We were unable to satisfy ourselves by alternative means concerning the inventory quantities held at 31 December 2024, which are included in the balance sheet at £1,239,901, by using other audit procedures. 

Consequently we were unable to determine whether any adjustment to this amount was necessary.


As described in the basis for qualified opinion section of our report, we were unable to satisfy ourselves concerning the inventory quantities of £1,239,901 held at 31 December 2024.  We have concluded that where other information refers to the inventory balance of related balances such as cost of sales, it may be materially misstated for the same reason. conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion.


Page 7

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ASCEND ADVANCED THERAPIES LIMITED (CONTINUED)


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the Parent Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditor's Report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


As described in the basis for qualified opinion section of our report, we were unable to satisfy ourselves concerning the inventory quantities of £1,239,901 held at 31 December 2024.  We have concluded that where other information refers to the inventory balance of related balances such as cost of sales, it may be materially misstated for the same reason.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


Except for the possible effects of the matter described in the basis for qualified opinion section of our report;
the information given in the Group Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Group Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.


Page 8

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ASCEND ADVANCED THERAPIES LIMITED (CONTINUED)


Matters on which we are required to report by exception
 

Except for the matter described in the basis for qualified opinion section of our report, in the light of the knowledge and understanding of the Group and the Parent Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Directors' Report.

Arising solely from the limitation on the scope of our word relating to inventory, referred to above:
we have not obtained all the information and explanations that we considered necessary for the purpose of our audit; and
we are unable to determine whether adequate accounting records have been kept. 


As described in the basis for qualified opinion section of our report, we were unable to satisfy ourselves concerning the inventory quantities of £1,239,901 held at 31 December 2024.  We have concluded that where other information refers to the inventory balance of related balances such as cost of sales, it may be materially misstated for the same reason. have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


returns adequate for our audit have not been received from branches not visited by us; or
the Parent Company financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made.


Responsibilities of directors
 

As explained more fully in the Directors' Responsibilities Statement set out on page 4, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Group's and the Parent Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Group or the Parent Company or to cease operations, or have no realistic alternative but to do so.


Page 9

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ASCEND ADVANCED THERAPIES LIMITED (CONTINUED)


Auditor's responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Group financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. As described in the basis for qualified opinion section of our report, we were unable to satisfy ourselves concerning the inventory quantities of £1,239,901 held at 31 December 2024.  We have concluded that where other information refers to the inventory balance of related balances such as cost of sales, it may be materially misstated for the same reason. design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

The objectives of our audit, in respect to fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses; and to respond appropriately to fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both those charged with governance of the entity and management. 

Our approach was as follows: 

We obtained an understanding of the legal and regulatory frameworks that are applicable to the Company and determined that the most significant frameworks which are directly relevant to specific assertions in the financial statements are those that relate to the reporting framework including the Companies Act 2006 and the relevant tax compliance regulations in the UK.

We understood how the Company is complying with those frameworks by making enquiries of management and those responsible for legal and compliance procedures.

We assessed the susceptibility of the Company’s financial statements to material misstatement, including how fraud might occur by discussing with management where it considered there was a susceptibility to fraud.  We considered the controls that the Company has established to address risks identified, or that otherwise prevent, deter and detect fraud; and how senior management monitors those programmes and controls. Where the risk was considered to be higher, we performed audit procedures to address each identified fraud risk. These procedures included testing manual journals and were designed to provide reasonable assurance that the financial statements were free from fraud and error. 

Based on this understanding we designed our audit procedures to identify non-compliance with such laws and regulations identified in the paragraphs above. Our procedures involved journal entry testing, with a focus on journals indicating large or unusual transactions based on our understanding of the business, enquiries of Company management and focused testing. In addition, we completed procedures to conclude on the compliance of the disclosures in the Annual Report and Accounts with the requirements of the relevant accounting standards and UK legislation. 


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's Report.


Page 10

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ASCEND ADVANCED THERAPIES LIMITED (CONTINUED)


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditor's Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Anthony Campbell (Senior Statutory Auditor)
  
for and on behalf of
Nortons Assurance Limited
 
Statutory Auditor
  
Second Floor
NOW Building
Thames Valley Park
Reading
Berkshire
RG6 1RB

22 July 2026
Page 11

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2024

2024
2023
Note
£
£

  

Turnover
 4 
11,538,057
1,630,270

Cost of sales
  
(249,408)
(259,563)

Gross profit
  
11,288,649
1,370,707

Research and development costs
  
(7,490,164)
(4,984,599)

Administrative expenses
  
(30,625,390)
(27,232,865)

Other operating income
 5 
232,986
198,092

Operating loss
 6 
(26,593,919)
(30,648,665)

Interest receivable and similar income
 9 
907,652
500,453

Interest payable and similar expenses
 10 
(61,598)
(6,508)

Loss before taxation
  
(25,747,865)
(30,154,720)

Tax on loss
 11 
(498,434)
1,052,109

Loss for the financial year
  
(26,246,299)
(29,102,611)

  

Foreign exchange movement
  
246,801
91,127

Other comprehensive income for the year
  
246,801
91,127

Total comprehensive income for the year
  
(25,999,498)
(29,011,484)

(Loss) for the year attributable to:
  

Owners of the Parent Company
  
(26,246,299)
(29,102,611)

  
(26,246,299)
(29,102,611)

Total comprehensive income for the year attributable to:
  

Owners of the Parent Company
  
(25,999,498)
(29,011,484)

  
(25,999,498)
(29,011,484)

The notes on pages 22 to 48 form part of these financial statements.

Page 12

 
ASCEND ADVANCED THERAPIES LIMITED
REGISTERED NUMBER: 13471083

CONSOLIDATED BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 12 
14,544,351
16,360,961

Tangible assets
 13 
12,156,927
5,722,056

  
26,701,278
22,083,017

Current assets
  

Stocks
 15 
1,239,901
-

Debtors: amounts falling due within one year
 16 
9,568,986
3,097,740

Cash at bank and in hand
 17 
39,350,217
23,256,905

  
50,159,104
26,354,645

Creditors: amounts falling due within one year
 18 
(25,991,120)
(5,266,041)

Net current assets
  
 
 
24,167,984
 
 
21,088,604

Total assets less current liabilities
  
50,869,262
43,171,621

Creditors: amounts falling due after more than one year
 19 
(1,594,197)
-

Provisions for liabilities
  

Deferred taxation
 20 
(1,203,811)
(1,352,736)

Other provisions
 21 
(2,295,570)
(3,000,000)

  
 
 
(3,499,381)
 
 
(4,352,736)

Net assets excluding pension asset
  
45,775,684
38,818,885

Net assets
  
45,775,684
38,818,885

Page 13

 
ASCEND ADVANCED THERAPIES LIMITED
REGISTERED NUMBER: 13471083
    
CONSOLIDATED BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Capital and reserves
  

Called up share capital 
 22 
1,215
873

Share premium account
 23 
107,244,906
74,510,728

Foreign exchange reserve
 23 
378,702
131,901

Other reserves
 23 
1,110,472
888,695

Merger reserve
 23 
9
9

Profit and loss account
 23 
(62,959,620)
(36,713,321)

Equity attributable to owners of the Parent Company
  
45,775,684
38,818,885

  
45,775,684
38,818,885


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




F Thorell
Director

Date: 22 July 2026

The notes on pages 22 to 48 form part of these financial statements.

Page 14

 
ASCEND ADVANCED THERAPIES LIMITED
REGISTERED NUMBER: 13471083

COMPANY BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 13 
529,906
746,459

Investments
 14 
34,435,130
21,289,163

  
34,965,036
22,035,622

Current assets
  

Debtors: amounts falling due within one year
 16 
7,682,010
7,475,812

Cash at bank and in hand
 17 
21,248,607
22,327,706

  
28,930,617
29,803,518

Creditors: amounts falling due within one year
 18 
(9,780,754)
(7,558,419)

Net current assets
  
 
 
19,149,863
 
 
22,245,099

Total assets less current liabilities
  
54,114,899
44,280,721

  

Provisions for liabilities
  

Other provisions
 21 
(2,295,570)
(3,000,000)

  
 
 
(2,295,570)
 
 
(3,000,000)

Net assets excluding pension asset
  
51,819,329
41,280,721

Net assets
  
51,819,329
41,280,721

Page 15

 
ASCEND ADVANCED THERAPIES LIMITED
REGISTERED NUMBER: 13471083
    
COMPANY BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£


Capital and reserves
  

Called up share capital 
 22 
1,215
873

Share premium account
 23 
107,244,906
74,510,728

Other reserves
 23 
1,110,472
888,695

Merger reserve
 23 
9
9

Profit and loss account brought forward
  
(34,119,584)
(7,532,071)

Loss for the year
  
(22,417,689)
(26,587,513)

Profit and loss account carried forward
  
(56,537,273)
(34,119,584)

  
51,819,329
41,280,721


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 


F Thorell
Director

Date: 22 July 2026

The notes on pages 22 to 48 form part of these financial statements.

Page 16
 

 
ASCEND ADVANCED THERAPIES LIMITED


 

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024



Called up share capital
Share premium account
Foreign exchange reserve
Share based payment reserve
Capital redemption reserve
Profit and loss account
Equity attributable to owners of Parent Company
Total equity


£
£
£
£
£
£
£
£


At 1 January 2024
873
74,510,728
131,901
888,695
9
(36,713,321)
38,818,885
38,818,885



Comprehensive income for the year


Loss for the year

-
-
-
-
-
(26,246,299)
(26,246,299)
(26,246,299)


Currency translation differences
-
-
246,801
-
-
-
246,801
246,801



Other comprehensive income for the year
-
-
246,801
-
-
-
246,801
246,801



Total comprehensive income for the year
-
-
246,801
-
-
(26,246,299)
(25,999,498)
(25,999,498)



Contributions by and distributions to owners


Shares issued during the year
342
32,734,178
-
-
-
-
32,734,520
32,734,520


Share based payments
-
-
-
221,777
-
-
221,777
221,777



Total transactions with owners
342
32,734,178
-
221,777
-
-
32,956,297
32,956,297



At 31 December 2024
1,215
107,244,906
378,702
1,110,472
9
(62,959,620)
45,775,684
45,775,684



The notes on pages 22 to 48 form part of these financial statements.

Page 17

 

 
ASCEND ADVANCED THERAPIES LIMITED


 

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2023



Called up share capital
Share premium account
Foreign exchange reserve
Share based payment reserve
Capital redemption reserve
Profit and loss account
Equity attributable to owners of Parent Company
Total equity


£
£
£
£
£
£
£
£


At 1 January 2023
873
74,510,728
40,774
888,695
9
(7,610,710)
67,830,369
67,830,369



Comprehensive income for the year


Loss for the year

-
-
-
-
-
(29,102,611)
(29,102,611)
(29,102,611)


Currency translation differences
-
-
91,127
-
-
-
91,127
91,127



Other comprehensive income for the year
-
-
91,127
-
-
-
91,127
91,127



Total comprehensive income for the year
-
-
91,127
-
-
(29,102,611)
(29,011,484)
(29,011,484)



At 31 December 2023
873
74,510,728
131,901
888,695
9
(36,713,321)
38,818,885
38,818,885



The notes on pages 22 to 48 form part of these financial statements.

Page 18

 

 
ASCEND ADVANCED THERAPIES LIMITED


 

COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024



Called up share capital
Share premium account
Share based payment reserve
Capital redemption reserve
Profit and loss account
Total equity


£
£
£
£
£
£



At 1 January 2023
873
74,510,728
888,695
9
(7,532,071)
67,868,234



Comprehensive income for the year


Loss for the year
-
-
-
-
(26,587,513)
(26,587,513)

Total comprehensive income for the year
-
-
-
-
(26,587,513)
(26,587,513)





At 1 January 2024
873
74,510,728
888,695
9
(34,119,584)
41,280,721



Comprehensive income for the year


Loss for the year
-
-
-
-
(22,417,689)
(22,417,689)

Total comprehensive income for the year
-
-
-
-
(22,417,689)
(22,417,689)



Contributions by and distributions to owners


Shares issued during the year
342
32,734,178
-
-
-
32,734,520


Share based payments
-
-
221,777
-
-
221,777



Total transactions with owners
342
32,734,178
221,777
-
-
32,956,297



At 31 December 2024
1,215
107,244,906
1,110,472
9
(56,537,273)
51,819,329



The notes on pages 22 to 48 form part of these financial statements.

Page 19
 
ASCEND ADVANCED THERAPIES LIMITED
 

CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024

2024
2023
£
£

Cash flows from operating activities

Loss for the financial year
(26,246,299)
(29,102,611)

Adjustments for:

Amortisation of intangible assets
1,856,448
1,920,940

Depreciation of tangible assets
1,491,283
2,656,941

Loss on disposal of tangible assets
-
530,373

Interest paid
61,598
6,508

Interest received
(907,652)
(500,453)

Taxation charge
498,434
(1,052,109)

(Increase)/decrease in stocks
(1,239,901)
-

(Increase) in debtors
(5,679,531)
(1,140,762)

Increase in creditors
3,965,999
2,624,422

Increase in amounts owed to groups
15,941,969
-

(Decrease)/increase in provisions
(704,430)
3,000,000

Corporation tax received
1,338,713
106,257

Net cash generated from operating activities

(9,623,369)
(20,950,494)


Cash flows from investing activities

Purchase of intangible fixed assets
(113,271)
(286,828)

Purchase of tangible fixed assets
(7,951,964)
(1,807,782)

Purchase of fixed asset investments
-
(20,281,610)

Interest received
907,652
500,453

Net cash from investing activities

(7,157,583)
(21,875,767)

Cash flows from financing activities

Issue of ordinary shares
32,734,520
63,389,023

Share scheme issued shares
221,777
-

Repayment of/new finance leases
(268,239)
(24,055)

Interest paid
(61,598)
(6,508)

Net cash used in financing activities
32,626,460
63,358,460

Net increase in cash and cash equivalents
15,845,508
20,532,199

Cash and cash equivalents at beginning of year
23,256,905
2,656,666

Foreign exchange gains and losses
247,804
68,040

Cash and cash equivalents at the end of year
39,350,217
23,256,905


Cash and cash equivalents at the end of year comprise:
Page 20

 
ASCEND ADVANCED THERAPIES LIMITED
 

CONSOLIDATED STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024


2024
2023

£
£


Cash at bank and in hand
39,350,217
23,256,905

39,350,217
23,256,905


The notes on pages 22 to 48 form part of these financial statements.

Page 21

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Ascend Advanced Therapies Ltd, is a private company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The registered office address is Suite 1, 7th Floor 50 Broadway, London, England, SW1H 0DB.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires Group management to exercise judgment in applying the Group's accounting policies (see note 3).

The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of Comprehensive Income in these financial statements. The loss for the year was £22,417,689 (2023 - 26,587,513).

The following principal accounting policies have been applied:

 
2.2

Basis of consolidation

The consolidated financial statements present the results of the Company and its own subsidiaries ("the Group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.

The consolidated financial statements incorporate the results of business combinations using the purchase method. In the Balance Sheet, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated Statement of Comprehensive Income from the date on which control is obtained. They are deconsolidated from the date control ceases.

In accordance with the transitional exemption available in FRS 102, the Group has chosen not to retrospectively apply the standard to business combinations that occurred before the date of transition to FRS 102, being 01 January 2026.

Page 22

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.3

Going concern

The Directors have a reasonable expectation that the Group has adequate resources to continue in operational existence for the foreseeable future. In reaching this conclusion, the Directors have prepared detailed cash flow projections covering a period of at least twelve months from the date of approval of these financial statements, incorporating the Group's planned operating expenditure — including the increased cost base following the growth in average headcount from 94 to 183 and the addition of the Florida and Rockville facilities — together with expected future fundraising and current investor commitments, and the Group's existing capital resources. As at 31 December 2024, the Group held cash of £39,350,217 (2023: £23,256,905) and net assets of £45,775,684 (2023: £38,818,885), following the ~£30m fundraise (approximately $41m, USD) completed in May 2024. Subsequent to the year end, the Group has raised a further capital since June 2025 in tranches completed in March 2026, and the Directors are in the process of raising additional capital to fund next 12 months burn rate. Alongside this, the Group's monthly cash burn rate has reduced since January 2026 over the same period, reflecting improving operating efficiency as the business scales. On this trajectory, the Directors estimate that funds raised since June 2025 alone would cover approximately eight to ten months of operating expenditure at the current burn rate, before taking into account existing cash resources or further planned fundraising. Having regard to this progress, together with their detailed cash flow projections and the sensitivities and mitigating actions considered within them, the Directors are satisfied that the Group will have sufficient resources to meet its liabilities as they fall due for at least twelve months from the date of signing these financial statements, and accordingly continue to adopt the going concern basis in preparing the financial statements.

Page 23

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

Foreign currency translation

Functional and presentation currency

The Group and Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Consolidated Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

On consolidation, the results of overseas operations are translated into Sterling at rates approximating to those ruling when the transactions took place. All assets and liabilities of overseas operations are translated at the rate ruling at the reporting date. Exchange differences arising on translating the opening net assets at opening rate and the results of overseas operations at actual rate are recognised in other comprehensive income.

 
2.5

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Group and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Group will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 24

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.6

Operating leases: the Group as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.7

Leased assets: the Group as lessee

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

 
2.8

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, which range from 3 to 6 years.

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.

 
2.9

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.10

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 25

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.11

Pensions

Defined contribution pension plan

The Group operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Group pays fixed contributions into a separate entity. Once the contributions have been paid the Group has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Group in independently administered funds.

 
2.12

Share-based payments

Where share options are awarded to employees, the fair value of the options at the date of grant is charged to profit or loss over the vesting period. Non-market vesting conditions are taken into account by adjusting the number of equity instruments expected to vest at each balance sheet date so that, ultimately, the cumulative amount recognised over the vesting period is based on the number of options that eventually vest. Market vesting conditions are factored into the fair value of the options granted. The cumulative expense is not adjusted for failure to achieve a market vesting condition.

The fair value of the award also takes into account non-vesting conditions. These are either factors beyond the control of either party (such as a target based on an index) or factors which are within the control of one or other of the parties (such as the Group keeping the scheme open or the employee maintaining any contributions required by the scheme).

Where the terms and conditions of options are modified before they vest, the increase in the fair value of the options, measured immediately before and after the modification, is also charged to profit or loss over the remaining vesting period.

Where equity instruments are granted to persons other than employees, profit or loss is charged with fair value of goods and services received.

Page 26

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.13

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive 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 and the Group operate and generate income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits;
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met; and
Where they relate to timing differences in respect of interests in subsidiaries, associates, branches and joint ventures and the Group can control the reversal of the timing differences and such reversal is not considered probable in the foreseeable future.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Page 27

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.14

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of the Group's share of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Consolidated Statement of Comprehensive Income over its useful economic life.

Other 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.

 The estimated useful lives range as follows:

Intellectual property
-
10
years
Computure software
-
3
years
Goodwill
-
10
years
Other intangible fixed assets
-
10
years

 
2.15

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 28

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.15
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Short-term leasehold property
-
Over useful life
Plant and machinery
-
7%-33%
Fixtures and fittings
-
3%-20%
Office equipment
-
11%-33%
Computer equipment
-
17%-38%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 29

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.16

Impairment of fixed assets and intangible assets

Assets that are subject to depreciation or amortisation are assessed at each balance sheet date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each balance sheet date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased.

 
2.17

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.18

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.19

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.20

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.

In the Consolidated Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Group's cash management.

 
2.21

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.

Page 30

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.22

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.23

Financial instruments

The Group has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

The Group has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

Financial instruments are recognised in the Group's Balance Sheet when the Group 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.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

Discounting is omitted where the effect of discounting is immaterial. The Group's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Other financial assets

Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the
Page 31

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.23
Financial instruments (continued)

asset’s original effective interest rate. The impairment loss is recognised in profit or loss. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Basic 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 Group after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans, other loans and loans due to fellow group companies are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

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

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

Other financial instruments

Derivatives, including forward exchange contracts, futures contracts and interest rate swaps, are not classified as basic financial instruments. These are initially recognised at fair value on the date the derivative contract is entered into, with costs being charged to the profit or loss. They are subsequently measured at fair value with changes in the profit or loss.

Debt instruments that do not meet the conditions as set out in FRS 102 paragraph 11.9 are subsequently measured at fair value through the profit or loss. This recognition and measurement would also apply to financial instruments where the performance is evaluated on a fair value basis as with a documented risk management or investment strategy.

Derecognition of financial instruments

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are
Page 32

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.23
Financial instruments (continued)

settled, or when the Group transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Group will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Group's contractual obligations expire or are discharged or cancelled.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of the Group's accounting policies, which are described in note 2, the Directors are required to make judgement (other than those involving estimations) that have significant impact on the amounts recongised and to make estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are condiered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recongised in the period in whcih the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

There is uncertainty regarding the valuation of the intellectual property acquired during the acquisition of Ascend Advanced Therapies GmbH. The Directors determined that the intellectual property purchase price represents the fair value of the intangible assets acquired in the business combination.

Annually, the group considers whether intangble assets and goodwill are impaired. Where an indication of impairment is identified the estimation of recoverable value requires estimation of the recoverable value of the cash-generating units (CGUs). This requires estimation of the future cash flows from teh CGUs and also selection of appropriate discount rates in order to calculate the net present value of those cash flows. The recoverable amount of the CGUs is a source of significant estimation uncertainty and determining this involves the use of significant assumptions.

There are no critical accounting judgements.

Page 33

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Turnover

An analysis of turnover by class of business is as follows:


2024
2023
£
£

Revenue
11,538,057
1,630,270


2024
2023
£
£

United Kingdom
11,538,057
1,630,270



5.


Other operating income

2024
2023
£
£

Other operating income
232,986
198,092



6.


Operating loss

The operating loss is stated after charging:

2024
2023
£
£

Research & development charged as an expense
5,897,976
5,556,276

Exchange differences
360,698
1,518,434

Deprecation
1,491,283
2,656,941

Amortisation
1,856,448
1,920,940

Other operating lease rentals
52,445
14,529

Share-based payment
221,777
888,695


7.


Auditor's remuneration

During the year, the Group obtained the following services from the Company's auditor:


2024
2023
£
£

Fees payable to the Company's auditor for the audit of the consolidated and Parent Company's financial statements
80,000
130,000

Page 34

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

8.


Employees

Staff costs were as follows:


Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£


Wages and salaries
12,934,067
8,493,071
2,076,595
3,082,536

Social security costs
1,116,087
974,183
194,263
367,870

Cost of defined contribution scheme
165,389
266,902
65,914
184,788

14,215,543
9,734,156
2,336,772
3,635,194


The average monthly number of employees, including the directors, during the year was as follows:



Group
Group
Company
Company
        2024
        2023
        2024
        2023
            No.
            No.
            No.
            No.









Employees
183
94
16
27


9.


Interest receivable

2024
2023
£
£


Other interest receivable
907,652
500,453


10.


Interest payable and similar expenses

2024
2023
£
£


Other loan interest payable
61,598
5,953

Other interest payable
-
555

61,598
6,508

Page 35

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

11.


Taxation


2024
2023
£
£

Corporation tax


Current tax on profits for the year
-
(1,267,625)


-
(1,267,625)

Foreign tax


Foreign tax on income for the year
349,509
352,031

Total current tax
349,509
(915,594)

Deferred tax


Origination and reversal of timing differences
148,925
(136,515)

Total deferred tax
148,925
(136,515)


Tax on loss
498,434
(1,052,109)
Page 36

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
 
11.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is the same as (2023 - the same as) the standard rate of corporation tax in the UK of 25% (2023 - 23.5%) as set out below:

2024
2023
£
£


Loss on ordinary activities before tax
(25,747,865)
(30,154,720)


Loss on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2023 - 23.5%)
(5,075,298)
(6,311,222)

Effects of:


Non-tax deductible amortisation of goodwill and impairment
464,112
280,753

Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
-
3,787,820

Capital allowances for year in excess of depreciation
-
(178,474)

Additional deduction for R&D expenditure
-
(1,306,385)

Surrender of tax losses for R&D tax credit refund
-
2,675,399

Unrelieved tax losses carried forward
5,109,620
-

Total tax charge for the year
498,434
(1,052,109)


Factors that may affect future tax charges

In the Spring Budget 2021, the UK Government announced that from 1 April 2023 the corporation tax rate would increase to 25% (rather than remaining at 19%, as previously enacted). There has been no change to corporation tax rates for the financial year end 31 December 2024. For the financial year ended 31 December 2024 the weighted average tax rate is 25% (31 December 2023 weighted average tax rate was 23.52%). Deferred taxes at the balance sheet date have been measured using these enacted tax rates and reflected in these financial statements.

Page 37

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

12.


Intangible assets

Group





Intellectual property
Other intangble assets
Computer software
Goodwill
Total

£
£
£
£
£



Cost


At 1 January 2024
4,964,169
218,332
68,296
13,031,104
18,281,901


Additions
-
-
113,271
-
113,271


Foreign exchange movement
-
-
-
(73,433)
(73,433)



At 31 December 2024

4,964,169
218,332
181,567
12,957,671
18,321,739



Amortisation


At 1 January 2024
455,049
216,281
54,915
1,194,695
1,920,940


Charge for the year on owned assets
496,416
-
68,413
1,291,619
1,856,448



At 31 December 2024

951,465
216,281
123,328
2,486,314
3,777,388



Net book value



At 31 December 2024
4,012,704
2,051
58,239
10,471,357
14,544,351



At 31 December 2023
4,509,120
2,051
13,381
11,836,409
16,360,961



The Company holds no intangible fixed assets.

Page 38

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

13.


Tangible fixed assets

Group



Short-term leasehold property
Plant and machinery
Fixtures and fittings
Office equipment
Computer equipment

£
£
£
£
£



Cost or valuation


At 1 January 2024
126,145
6,856,363
599,499
200,172
585,669


Additions
1,100,546
6,003,506
13,907
472,758
361,247


Disposals
-
-
(24,003)
(2,352)
-



At 31 December 2024

1,226,691
12,859,869
589,403
670,578
946,916



Depreciation


At 1 January 2024
23,987
2,105,083
127,060
58,614
331,048


Charge for the year on owned assets
107,216
1,128,216
52,334
59,237
150,520


Disposals
-
-
(6,240)
(545)
-



At 31 December 2024

131,203
3,233,299
173,154
117,306
481,568



Net book value



At 31 December 2024
1,095,488
9,626,570
416,249
553,272
465,348



At 31 December 2023
102,158
4,751,280
472,439
141,558
254,621
Page 39

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

           13.Tangible fixed assets (continued)


Total

£



Cost or valuation


At 1 January 2024
8,367,848


Additions
7,951,964


Disposals
(26,355)



At 31 December 2024

16,293,457



Depreciation


At 1 January 2024
2,645,792


Charge for the year on owned assets
1,497,523


Disposals
(6,785)



At 31 December 2024

4,136,530



Net book value



At 31 December 2024
12,156,927



At 31 December 2023
5,722,056




The net book value of land and buildings may be further analysed as follows:


2024
2023
£
£

Short leasehold
1,095,488
102,158


Page 40

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

           13.Tangible fixed assets (continued)


Company






Plant and machinery
Computer equipment
Total

£
£
£

Cost or valuation


At 1 January 2024
875,135
184,843
1,059,978


Additions
15,785
38,257
54,042



At 31 December 2024

890,920
223,100
1,114,020



Depreciation


At 1 January 2024
210,039
103,480
313,519


Charge for the year on owned assets
217,836
52,759
270,595



At 31 December 2024

427,875
156,239
584,114






At 31 December 2024
463,045
66,861
529,906



At 31 December 2023
665,096
81,363
746,459






Page 41

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

14.


Fixed asset investments

Company





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2024
21,289,163


Additions
13,145,967



At 31 December 2024
34,435,130




On the 1st April 2024, the Company incorporated Ascend Advanced Therapies CA Inc, of which additional capital was introduced.


Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Registered office

Class of shares

Holding

Ascend Advanced Therapies CA Inc
850 New Burton Road, Suite 201, City of Dover, County of Kent, 19904 Delaware
Ordinary
100%
Ascend Advanced Therapies GmbH
Fraunhoferstrasse 9B, Martinsried, Munich, 82152, Germany
Ordinary
100%
Ascend Advanced Therapies Fl Inc
14193 Nw 119th Terrace, Ste. 10 
Alachua 
FL 32615
Ordinary
100%


15.


Stocks

Group
Group
2024
2023
£
£

Finished goods and goods for resale
1,239,901
-


The difference between purchase price or production cost of stocks and their replacement cost is not material.

Page 42

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

16.


Debtors

Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£


Trade debtors
69,509
282,467
69,509
282,467

Amounts owed by group undertakings
2,646,365
-
7,336,196
5,181,562

Other debtors
6,554,135
868,631
197,753
498,252

Prepayments and accrued income
298,977
679,017
78,552
245,906

Tax recoverable
-
1,267,625
-
1,267,625

9,568,986
3,097,740
7,682,010
7,475,812


Amounts owed by group undertaking are unsecured, interest free, have no fixed date of repayment and are repayable on demand.


17.


Cash and cash equivalents

Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£

Cash at bank and in hand
39,350,217
23,256,905
21,248,607
22,327,706



18.


Creditors: Amounts falling due within one year

Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£

Trade creditors
1,550,592
309,976
890,751
226,309

Amounts owed to group undertakings
18,534,099
2
5,919,860
4,829,058

Corporation tax
319,954
232,535
-
-

Other taxation and social security
352,885
322,720
352,885
224,013

Obligations under finance lease and hire purchase contracts
505,557
773,796
-
18,719

Other creditors
1,863,383
1,233,254
209,764
212,720

Accruals and deferred income
2,864,650
2,393,758
2,407,494
2,047,600

25,991,120
5,266,041
9,780,754
7,558,419


Amounts owed to group undertaking are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

Page 43

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

19.


Creditors: Amounts falling due after more than one year

Group
Group
2024
2023
£
£

Other creditors
1,594,197
-





20.


Deferred taxation


Group



2024


£






At beginning of year
(1,352,736)


Utilised in year
148,925



At end of year
(1,203,811)







Group
Group
2024
2023
£
£

Accelerated capital allowances
(1,203,811)
(1,352,736)

(1,203,811)
(1,352,736)

Page 44

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

21.


Provisions


Group and Company



Other provision

£





At 1 January 2024
3,000,000


Utilised in year
(704,430)



At 31 December 2024
2,295,570

Where leasehold properties become vacant, the group provides for all costs, net of anticipated income to the end of the lease or the anticipated date of the disposal or sublease. This provision relates to a laboratry which was vacated in 2023 which are surplus to the Group's requirements and not expected to be utilised in the next financial year. 


22.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



8,623,679 (2023 - 8,369,000) Ordinary shares of £0.00001- each
86
84
63,645,831 (2023 - 63,645,831) Series A1 shares of £0.00001- each
636
636
34,270,832 (2023 - nil ) Series A2 shares of £0.00001- each
343
-
15,000,000 (2023 - 15,000,000) Series Seed shares of £0.00001- each
150
150
nil (2023 - 250,000) Deferred Shares shares of £0.00001- each
-
3

1,215

873


The Ordinary, Series A1, Series A2 and Series Seed shares are entitled to receive notice of and to attend, speak and vote at all general meetings of the Company and to receive and vote on proposed written resolutions of the Company. Subject to a preference dividend having been declared and paid, any remaining profits may be distributed pro rate among the holders of the Ordinary, Series A1, Series A2 and Series Seed shares (as if they constituted one class of share).

On liquidation, dissolution or winding up of the Company or a return of capital, the surplus assets remaining after payment of its liabilities shall be applied first to Series A1 shareholders, second to Series A2 shareholders, third to Series Seed shareholders, thereafter to Ordinary shareholders.

During the year, the deferred shares were cancelled and Series A1 were redesignated from Series A.

Page 45

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

23.


Reserves

Share premium account

This reserve records the amount above the nominal value received for shares issued by the Company.

Foreign exchange reserve

This reserve represents the retranslation of the net assets acquired on acquisition of the Company's subsidiary on consolidation.

Share based payment reserve

The share based payment reserve is used to recognise the value of equity settled share based payments provided to Group employees.

Capital redeption reserve

This reserve represents amounts related to the redemption or purchase of the Company's own shares.

Profit and loss account

This reserve represents the cumulative net profits and loss of the Company.

Page 46

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

24.


Share-based payments

During the year, the Group awarded 1,571,800 (2023 - 10,303,540) share options to the Group's employees which vest subject to service conditions only over the following profile:

(a) 25% on the first anniversary of the vesting commencement date; and
(b) a further 2.0833% of the original number of share options monthly thereafter.

Therefore, the total vesting period is 48 months after the grant date. The fair value per option was determinded to be £0.16285 (2023 - £0.17901) and the total fair value expense is £2.0m, of which £221k (2023 - £889k) was recognised as an equity settled share based payment expense in the current year. 

Weighted average exercise price (pence)
2024
Number
2024
Weighted average exercise price
(pence)
2023
Number
2023

Outstanding at the beginning of the year

17.907

10,303,540

-
 
-
 
Granted during the year

15.889

1,571,800

17.907
 
10,303,540
 
Forfeited during the year

17.907

(4,915,840)

-
 
-
 
Outstanding at the end of the year
16.285

6,959,500

17.907
 
10,303,540
 

2024
2023

Black-Scholes Model



 
Weighted average share price (pence)


16.285

17.907
 
Exercise price (pence)


16.285

17.907
 
Weighted average contractual life (years)


3

3
 
Expected volatility


86.4%

85.9%
 
Expected dividend growth rate


0%

0%
 
Risk-free interest rate


4.2%

4.01%
 

2024
2023
£
£


Equity-settled schemes
1,110,481
888,695

Page 47

 
ASCEND ADVANCED THERAPIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

25.


Pension commitments

The Group provides defined contribution schemes for its employees. The amount recongised as an expense for the defined contribution scheme was £165,389 (2023: £267,635). The Company recongised as expense of £65,914 (2023: £82,848).

The Group contributions totalling £64,168 (2023: £76,139) were payable to the fund at the baalnce sheet date and are included in creditors. The Company contributions totalling £63,588 (2023: £77,164) were payable to the fund at the baalnce sheet date and are included in creditors.


26.


Commitments under operating leases

At 31 December 2024 the Group and the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:


Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£

Not later than 1 year
4,967,098
18,719
-
18,719

Later than 1 year and not later than 5 years
13,308,283
715,077
-
-

Later than 5 years
21,963,639
-
-
-

40,239,020
733,796
-
18,719


27.


Related party transactions

During the year, the Company paid £7,233 (2023: £193,718) to Monograph Capital Advisors (UK) LLP, a  limited liability partnership of which Timothy Funnell, a Director of the Company, is a member. No amounts were outstanding at the year end.


28.


Controlling party

The Company is owned by a number of private shareholders and companies, none of whom own more than 20% of the issued share capital of the Company. Accordingly there is no parent entity nor ultimate controlling party.

Page 48