Company registration number 03571781 (England and Wales)
ISOGENICA LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ISOGENICA LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 12
ISOGENICA LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Non-current assets
Intangible assets
5
43,519
2,571,831
Property, plant and equipment
6
52,131
51,798
95,650
2,623,629
Current assets
Trade and other receivables falling due after more than one year
7
161,299
142,757
Trade and other receivables falling due within one year
7
765,179
468,707
Cash and cash equivalents
104,070
275,322
1,030,548
886,786
Current liabilities
8
(1,808,948)
(1,025,931)
Net current liabilities
(778,400)
(139,145)
Total assets less current liabilities
(682,750)
2,484,484
Non-current liabilities
9
(1,249,987)
(499,999)
Provisions for liabilities
10
(13,622)
(10,000)
Net (liabilities)/assets
(1,946,359)
1,974,485
Equity
Called up share capital
12
9,066,592
9,066,592
Share premium account
2,768,298
2,768,298
Retained earnings
(13,781,249)
(9,860,405)
Total equity
(1,946,359)
1,974,485

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 income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 16 July 2026 and are signed on its behalf by:
T Philips
Director
Company registration number 03571781 (England and Wales)
ISOGENICA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Isogenica Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Mansion, Chesterford Park, Little Chesterford, Saffron Walden, CB10 1XL.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary 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

The financial statements have been prepared on a going concern basis as, after making appropriate enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future at the time of approving the financial statements. true

The company is executing its discovery services strategy strongly and the directors are delighted with the results to date. The company is clearly on a new trajectory towards profitability and revenue growth, the directors have expressed a strong commitment to support the company's journey. The directors strongly believe that, given the strength of the company's current performance, the company will continue its business operations as a going concern for at least 12 months from the date of the approval of the financial statements.

1.3
Revenue

Turnover represents the amount derived from ordinary activities, and is stated net of VAT and trade discounts. Where an additional consideration may be due in relation to intellectual property on the basis of the customer's subsequent achievement of milestones, the potential additional consideration is not recognised until the uncertainty is resolved. Turnover is measured at the fair value of the consideration due, and is derived from two primary sources:

1. Sale of services

Revenue from services provided by the company is recognised when the company has performed its obligations and in exchange obtained the right to consideration. Amounts received in advance of the provision of services are included within deferred income.

2. Licence revenue

Revenue is recognised in full at the time of granting the licence when the company grants a licence or other right to use intellectual property of the company to a customer and those promised rights give rise to a performance obligation that is distinct. Such a performance obligation is satisfied at the point in time when the customer obtains control of the rights.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

ISOGENICA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.4
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.5
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

The company has recognis ed development cost as an intangible asset as:

- the projects are clearly defined

- expenditures are separately identifiable

- the projects are commercially viable

- the projects are technically feasible

- projects income is expected to outweigh cost

- resources are available to complete the project

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Patents
Between 1 and 17.51 years on a straight line basis
Development Costs
Between 4 and 5 years on a straight line basis
1.6
Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Leasehold
Over lease term on a straight line basis
Fixtures, fittings & equipment
Between 3 and 7 years on a straight line basis
Computer equipment
Between 1 and 4 years on a straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

ISOGENICA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Impairment of non-current assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

1.8
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.

1.9
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 statement of financial position 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 trade and other receivables 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.

Trade receivables, loans and other receivables that have fixed or determinable payments that are not quoted in an active market are classified as 'loans and receivables'. Loans and receivables are measured at amortised cost using the effective interest method, less any impairment.

Interest is recognised by applying the effective interest rate, except for short-term receivables when the recognition of interest would be immaterial. The effective interest method is a method of calculating the amortised cost of a debt instrument and of allocating the interest income over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts through the expected life of the debt instrument to the net carrying amount on initial recognition.

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.

ISOGENICA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial liabilities

Basic financial liabilities, including trade and other payables and loans from related parties, 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 payables 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 payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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.

1.10
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.

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Research and Development tax credits are recognised on an accruals basis.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

ISOGENICA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 6 -
1.12
Provisions

Provisions are recognised when the company has a legal or constructive present obligation as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision i s measured at present value, the unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

1.13
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 non-current 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.

1.14
Retirement benefits

The company operates a money purchase pension scheme for the benefit of its employees. Contributions payable are charged to the profit and loss account in the year they are payable.

1.15
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.16
Foreign exchange

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to profit and loss account.

ISOGENICA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount 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 considered 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 recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Valuation of capitalised development cost

The management monitors the value of development cost regularly to ensure capitalised development cost comply with the requirements of FRS 102 and is commercially viable. Where this is not the case an impairment is made to write down the value of capitalised development cost to the correct level. Management consider the availability of adequate technical, financial and other recourses to complete the projects. The book value of capitalised development cost at the end of the accounting period was £nil (2024: £2,441,233).

3
Employees

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

2025
2024
Number
Number
Total
21
22
4
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
-
0
(64,588)
Adjustments in respect of prior periods
4,704
141
Total current tax
4,704
(64,447)
Deferred tax
Origination and reversal of timing differences
3,622
-
0
Total tax charge/(credit)
8,326
(64,447)
ISOGENICA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
5
Intangible fixed assets
Patents
Development Costs
Total
£
£
£
Cost
At 1 January 2025
391,459
2,824,851
3,216,310
Additions - internally developed
-
0
128,287
128,287
Disposals
(81,273)
-
0
(81,273)
At 31 December 2025
310,186
2,953,138
3,263,324
Amortisation and impairment
At 1 January 2025
330,680
313,799
644,479
Amortisation charged for the year
17,258
215,947
233,205
Impairment losses
-
0
2,423,392
2,423,392
Disposals
(81,271)
-
0
(81,271)
At 31 December 2025
266,667
2,953,138
3,219,805
Carrying amount
At 31 December 2025
43,519
-
0
43,519
At 31 December 2024
60,779
2,511,052
2,571,831
6
Property, plant and equipment
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 January 2025
31,644
1,814,646
1,846,290
Additions
-
0
34,558
34,558
Disposals
(31,644)
(1,722,407)
(1,754,051)
At 31 December 2025
-
0
126,797
126,797
Depreciation and impairment
At 1 January 2025
31,644
1,762,848
1,794,492
Depreciation charged in the year
-
0
34,223
34,223
Eliminated in respect of disposals
(31,644)
(1,722,405)
(1,754,049)
At 31 December 2025
-
0
74,666
74,666
Carrying amount
At 31 December 2025
-
0
52,131
52,131
At 31 December 2024
-
0
51,798
51,798
ISOGENICA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 9 -
7
Trade and other receivables
2025
2024
Amounts falling due within one year:
£
£
Trade receivables
524,387
218,000
Corporation tax recoverable
79,049
104,372
Other receivables
161,743
146,335
765,179
468,707
2025
2024
Amounts falling due after more than one year:
£
£
Corporation tax recoverable
161,299
142,757
Total debtors
926,478
611,464

Debtors include an amount of £161,299 (2024 - £142,757) which is due after more than one year.

8
Current liabilities
2025
2024
£
£
Trade payables
297,583
262,196
Taxation and social security
87,721
73,503
Other payables
1,423,644
690,232
1,808,948
1,025,931
9
Non-current liabilities
2025
2024
£
£
Other payables
1,249,987
499,999

10
Provisions for liabilities
2025
2024
£
£
Dilapidation provision
10,000
10,000
Deferred tax liabilities
3,622
-
0
13,622
10,000
ISOGENICA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
10
Provisions for liabilities
(Continued)
- 10 -

The dilapidation provision relates to commitments under operating leases to repair and make good leasehold premises at the end of those leases.

11
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
213,129
138,022

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

Contributions totalling £17,020 (2024 - £12,560) were payable to the fund at the year end and are included in creditors.

12
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
49,453,479 Ordinary shares of 10p each
4,945,348
4,945,348
2,395,133 Deferred A shares of 75p each
1,796,350
1,796,350
15,499,293 Deferred B shares of 15p each
2,324,894
2,324,894
9,066,592
9,066,592

The company may determine to distribute profits in respect of any financial year to holders of Ordinary Shares.

On winding up of the company the rights of holders of deferred shares rank pari passu with holders of Ordinary Shares to receive the amount paid up on each share, but any remaining assets of the company are payable to holders of Ordinary Shares alone.

The holders of Deferred A and B shares do not carry a right to receive notice of, attend, to speak or to vote at any general meeting of the company.

13
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

ISOGENICA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
13
Audit report information
(Continued)
- 11 -
Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its 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.

Senior Statutory Auditor:
James Francis
Statutory Auditor:
Ensors
Date of audit report:
17 July 2026
14
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
347,672
595,524
ISOGENICA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 12 -
15
Related party transactions

Directors' interests in company share options

Directors' interests in company share options were as follows:

| Number of options |  |  |  |
| At January 2025 | Granted | Exercised | Lapsed/ Cancelled | At December 2025 | Exercise price | Market price at exercise date | Expiry date
R Leach | 250,000 | 400,000 | - | (250,000) | 400,000 | 0.10 | - | Aug-30
W Eldridge | 400,000 | 400,000 | - | (400,000) | 400,000 | 0.10 | - | Aug-30
P Clewlow | 250,000 | 400,000 | - | (250,000) | 400,000 | 0.10 | - | Aug-30
T Phillips | 250,000 | 400,000 | - | (250,000) | 400,000 | 0.10 | - | Aug-30
Total | 1,150,000 | 1,600,000 | - | (1,150,000) | 1,600,000 |  |  |

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