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COMPANY REGISTRATION NUMBER: 03768064

Life Science Investments Limited

Filleted Unaudited Financial Statements

31 December 2025

Life Science Investments Limited

Financial Statements

Year ended 31 December 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

Life Science Investments Limited

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Intangible assets | 5 |  | 9,453 |  | 31,962
Investments | 6 |  | 90 |  | 90
|  | ------- |  | --------
|  | 9,543 |  | 32,052

Current assets

Debtors | 7 | 27,425 |  | 26,054 |
Cash at bank and in hand | 1,726 |  | 4,879 |
| -------- |  | -------- |
| 29,151 |  | 30,933 |

Creditors: amounts falling due within one year | 8 | 3,719 |  | 3,970 |
| -------- |  | -------- |
Net current assets |  | 25,432 |  | 26,963
|  | -------- |  | --------
Total assets less current liabilities |  | 34,975 |  | 59,015
|  | -------- |  | --------
Net assets |  | 34,975 |  | 59,015
|  | -------- |  | --------

Capital and reserves

Called up share capital | 9 |  | 20,000 |  | 20,000
Profit and loss account |  | 14,975 |  | 39,015
|  | -------- |  | --------
Shareholders funds |  | 34,975 |  | 59,015
|  | -------- |  | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the 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.
Directors' responsibilities:
- The 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 Act with respect to accounting records and the preparation of financial statements .

Life Science Investments Limited

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 9 August 2026 , and are signed on behalf of the board by:

B Laurent
Director

Company registration number: 03768064

Life Science Investments Limited

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 146 New London Road, Chelmsford, Essex, CM2 0AW, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Intangible assets
Intangible assets represent the cost of patents less amounts written off.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Patents and trademarks | - | 5% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Average number of employees
During the year the average number of employees was 3 (2024: 3) which consisted of the directors only.
5. Intangible assets

| Patents, trademarks and licences
| £
Cost |
At 1 January 2025 and 31 December 2025 | 450,179
| ---------
Amortisation |
At 1 January 2025 | 418,217
Charge for the year | 22,509
| ---------
At 31 December 2025 | 440,726
| ---------
Carrying amount |
At 31 December 2025 | 9,453
| ---------
At 31 December 2024 | 31,962
| ---------

6. Investments

| Shares in group undertakings
| £
Cost |
At 1 January 2025 and 31 December 2025 | 90
| ----
Impairment |
At 1 January 2025 and 31 December 2025 | –
| ----

Carrying amount |
At 31 December 2025 | 90
| ----
At 31 December 2024 | 90
| ----

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 1,728 | 2,039
Amounts owed by group undertakings | 12,368 | 11,722
Amounts owed by related undertakings | 12,970 | 12,293
Corporation tax repayable | 359 | –
| -------- | --------
| 27,425 | 26,054
| -------- | --------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Amounts owed to group undertakings | 89 | 90
Accruals and deferred income | 3,462 | 3,342
Corporation tax | – | 370
Director loan accounts | 168 | 168
| ------- | -------
| 3,719 | 3,970
| ------- | -------

9. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 10,000 each | 2 | 20,000 | 2 | 20,000
| ---- | -------- | ---- | --------

10. Related party transactions
At the year end, the amounts owed by related undertakings in note 8 amounted to £12,970 (2024: £12,293). At the year end, the amounts owed by group undertakings in note 8 amounted to £12,368 (2024: £11,722). At the year end, the company owed the director £168 (2024: £168).