Silverfin false false 31/12/2025 01/01/2025 31/12/2025 N A Rowell 06/06/2011 27 July 2026 The principal activity of the company is that of a holding company of its subsidiary companies, VirdisGroup Limited and VirdisGroup S.a.r.l..
The principal activity of the subsidiary companies is that of the provision of recruitment consultancy to the life science industry on a global basis. 07659137 2025-12-31 07659137 bus:Director1 2025-12-31 07659137 2024-12-31 07659137 core:CurrentFinancialInstruments 2025-12-31 07659137 core:CurrentFinancialInstruments 2024-12-31 07659137 core:ShareCapital 2025-12-31 07659137 core:ShareCapital 2024-12-31 07659137 core:RetainedEarningsAccumulatedLosses 2025-12-31 07659137 core:RetainedEarningsAccumulatedLosses 2024-12-31 07659137 core:CostValuation 2024-12-31 07659137 core:CostValuation 2025-12-31 07659137 bus:OrdinaryShareClass1 2025-12-31 07659137 bus:OrdinaryShareClass2 2025-12-31 07659137 2025-01-01 2025-12-31 07659137 bus:FilletedAccounts 2025-01-01 2025-12-31 07659137 bus:SmallEntities 2025-01-01 2025-12-31 07659137 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 07659137 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07659137 bus:Director1 2025-01-01 2025-12-31 07659137 2024-01-01 2024-12-31 07659137 core:Subsidiary1 2025-01-01 2025-12-31 07659137 core:Subsidiary1 1 2025-01-01 2025-12-31 07659137 core:Subsidiary1 1 2024-01-01 2024-12-31 07659137 core:Subsidiary2 2025-01-01 2025-12-31 07659137 core:Subsidiary2 1 2025-01-01 2025-12-31 07659137 core:Subsidiary2 1 2024-01-01 2024-12-31 07659137 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 07659137 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 07659137 bus:OrdinaryShareClass2 2025-01-01 2025-12-31 07659137 bus:OrdinaryShareClass2 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure decimalUnit xbrli:shares

Company No: 07659137 (England and Wales)

# VIRDISPHARMA LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

VIRDISPHARMA LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

VIRDISPHARMA LIMITED

## COMPANY INFORMATION

For the financial year ended 31 December 2025
VIRDISPHARMA LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 December 2025

DIRECTOR | N A Rowell

REGISTERED OFFICE | 22 Wycombe End
| Beaconsfield
| Buckinghamshire
| HP9 1NB
| United Kingdom

COMPANY NUMBER | 07659137 (England and Wales)

ACCOUNTANT | S&W Partners (Thames Valley) Limited
| 22 Wycombe End
| Beaconsfield
| Buckinghamshire
| HP9 1NB

VIRDISPHARMA LIMITED

## BALANCE SHEET

As at 31 December 2025
VIRDISPHARMA LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 22,044 |  | 22,044
|  | 22,044 |  | 22,044
Current assets |  |  |  |
Debtors | 4 | 127,883 |  | 127,883
|  | 127,883 |  | 127,883
Net current assets |  | 127,883 |  | 127,883
Total assets less current liabilities |  | 149,927 |  | 149,927
Net assets |  | 149,927 |  | 149,927
Capital and reserves |  |  |  |
Called-up share capital | 5 | 9,700 |  | 9,700
Profit and loss account |  | 140,227 |  | 140,227
Total shareholders' funds |  | 149,927 |  | 149,927

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of VirdisPharma Limited (registered number: 07659137) were approved and authorised for issue by the Director on 27 July 2026. They were signed on its behalf by:

N A Rowell Director |

VIRDISPHARMA LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
VIRDISPHARMA LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

VirdisPharma Limited (the Company) 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 address of the Company's registered office is 22 Wycombe End, Beaconsfield, Buckinghamshire, HP9 1NB, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The functional currency of VirdisPharma Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.
These financial statements are separate financial statements.

##### Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either 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.

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 payments 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.
Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Fixed asset investments

| 2025 |  | 2024
| £ |  | £
Subsidiary undertakings | 22,044 |  | 22,044

Investments in subsidiaries

| 2025
| £
Cost |
At 01 January 2025 | 22,044
At 31 December 2025 | 22,044
Carrying value at 31 December 2025 | 22,044
Carrying value at 31 December 2024 | 22,044

Investments in shares

During the year, the company’s wholly owned subsidiary, VirdisOne Limited, was formally dissolved on 11 February 2025. The dissolution resulted in no gain or loss, as VirdisOne Limited was dormant at the date of dissolution. Details of the company's remaining subsidiaries at 31 December 2025 are as follows:

Name of entity | Registered office | Principal activity | Class of shares | Ownership 31.12.2025 | Ownership 31.12.2024 | Held
VirdisGroup Limited | England and Wales | Recruitment consultancy | Ordinary | 100.00% | 100.00% | Direct
VirdisGroup SARL | Switzerland | Recruitment consultancy | Ordinary | 100.00% | 100.00% | Direct

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by Group undertakings | 127,883 |  | 127,883

#### 5. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
5,389 Ordinary A shares of £ 1.00 each | 5,389 |  | 5,389
4,311 B Ordinary shares of £ 1.00 each | 4,311 |  | 4,311
| 9,700 |  | 9,700

#### 6. Related party transactions

The company is a wholly owned member of the group and as such has taken advantage of the exemption permitted by section 1AC.35 'Related Party Disclosures', not to provide disclosures of transactions entered into with other wholly owned members of the group.