Disruptive Novotech Holding
Unaudited Financial Statements
For the year ended 30 June 2025
Pages for Filing with Registrar
Company Registration No. 15804518 (England and Wales)
Disruptive Novotech Holding
Contents
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 5
Disruptive Novotech Holding
Balance Sheet
As at 30 June 2025
Page 1
2025
Notes
£
£
Current assets
Debtors
4
4,162,737
Cash at bank and in hand
387,662
4,550,399
Creditors: amounts falling due within one year
5
(25,955)
Net current assets
4,524,444
Capital and reserves
Called up share capital
11,975
Share premium account
4,821,244
Profit and loss reserves
(308,775)
Total equity
4,524,444

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

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

The financial statements were approved by the board of directors and authorised for issue on 28 July 2026 and are signed on its behalf by:
N L Abboud
Director
Company Registration No. 15804518
Disruptive Novotech Holding
Statement of Changes in Equity
For the year ended 30 June 2025
Page 2
Share capital
Share premium account
Profit and loss reserves
Total
Notes
£
£
£
£
Year ended 30 June 2025:
Loss and total comprehensive income
-
-
(308,775)
(308,775)
Issue of share capital
11,975
4,821,244
-
4,833,219
Balance at 30 June 2025
11,975
4,821,244
(308,775)
4,524,444
Disruptive Novotech Holding
Notes to the Financial Statements
For the year ended 30 June 2025
Page 3
1
Accounting policies
Company information

Disruptive Novotech Holding is a private company limited by shares incorporated in England and Wales. The registered office is 10 Orange Street, Haymarket, London, United Kingdom, WC2H 7DQ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with Section 1A of 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

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 debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Disruptive Novotech Holding
Notes to the Financial Statements (Continued)
For the year ended 30 June 2025
1
Accounting policies
(Continued)
Page 4
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

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

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Equity instruments

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.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

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

2025
Number
Total
1
3
Subsidiaries

Details of the company's subsidiaries at 30 June 2025 are as follows:

Disruptive Novotech Holding
Notes to the Financial Statements (Continued)
For the year ended 30 June 2025
3
Subsidiaries
(Continued)
Page 5
Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Disruptive Novotech AB
Sweden
Ordinary
100
4
Debtors
2025
Amounts falling due within one year:
£
Unpaid share capital
4,797
Other debtors
4,157,940
4,162,737
5
Creditors: amounts falling due within one year
2025
£
Taxation and social security
1,470
Other creditors
24,485
25,955
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