Augur Precision Medicine Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC559704

Augur Precision Medicine Limited

Filleted Unaudited Financial Statements

31 December 2025

Augur Precision Medicine Limited

Financial Statements

Year ended 31 December 2025

Contents	Page

Balance sheet	1

Notes to the financial statements	3

Augur Precision Medicine Limited

Balance Sheet

31 December 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		–		5,364

Current assets

Debtors	6	1,897	30,891
Cash at bank and in hand		–	4,577
		-------	--------
		1,897	35,468

Creditors: amounts falling due within one year	7	2,697		15,768
		-------		--------
Net current (liabilities)/assets			( 800)		19,700
			----		--------
Total assets less current liabilities			( 800)		25,064

Provisions

Taxation including deferred tax	–	1,019
	----	--------
Net (liabilities)/assets	( 800)	24,045
	----	--------

Augur Precision Medicine Limited

Balance Sheet (continued)

31 December 2025

	2025		2024
Note	£	£	£	£

Capital and reserves

Called up share capital	1	1
Profit and loss account	( 801)	24,044
	----	--------
Shareholders (deficit)/funds	( 800)	24,045
	----	--------

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 profit and loss account 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.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 6 May 2026 , and are signed on behalf of the board by:

Prof J Timmons
Director

Company registration number: SC559704

Augur Precision Medicine 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 Scotland. The address of the registered office is 7 Westerton Drive, Bridge Of Allan, Stirling, FK9 4AX.

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 and in sterling, which is the functional currency of the entity.

Going concern

The company ceased to trade on 31 December 2025.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.

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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant and machinery	-	3 years

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 2 ).

5. Tangible assets

	Plant and machinery
	£
Cost
At 1 January 2025	29,920
Additions	3,688
Disposals	( 33,608)
	--------
At 31 December 2025	–
	--------
Depreciation
At 1 January 2025	24,556
Charge for the year	3,664
Disposals	( 28,220)
	--------
At 31 December 2025	–
	--------
Carrying amount
At 31 December 2025	–
	--------
At 31 December 2024	5,364
	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	–	15,996
Other debtors	1,897	14,895
	-------	--------
	1,897	30,891
	-------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Social security and other taxes	–	647
Other creditors	2,697	15,121
	-------	--------
	2,697	15,768
	-------	--------

8. Director's advances, credits and guarantees

During the year, the directors had interest-free, repayable on demand loans. At the start of the year they owed the company £4,432 and at the end of the year the company owed them £897.