Company No: 04807321 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Current assets
Stocks		96,948		156,455
Debtors	3	47,165		37,744
Cash at bank and in hand		75,657		37,197
		219,770		231,396
Creditors: amounts falling due within one year	4	( 22,903)		( 32,881)
Net current assets		196,867		198,515
Total assets less current liabilities		196,867		198,515
Creditors: amounts falling due after more than one year	5	( 650,024)		( 543,644)
Net liabilities		( 453,157)		( 345,129)
Capital and reserves
Called-up share capital	6	1,000		1,000
Profit and loss account		( 454,157 )		( 346,129 )
Total shareholder's deficit		( 453,157)		( 345,129)

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 member has 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 Profit and Loss Account has not been delivered.

The financial statements of Giantmicrobes UK Limited (registered number: 04807321) were approved and authorised for issue by the Director on 06 July 2026. They were signed on its behalf by:

Mr A Oliver Director

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

Giantmicrobes UK 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 C/O Francis Clark Llp Melville Building East, Royal William Yard, Plymouth, PL1 3GW, 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 Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary
course of the company's activities. Turnover is shown net of value added tax, returns, rebates and discounts and after
eliminating sales within the company.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probably that future economic benefits will flow to the entity

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

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.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	0		0

3. Debtors

	2025		2024
	£		£
Trade debtors	47,165		31,505
Other debtors	0		6,239
	47,165		37,744

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	17,834		30,031
Other taxation and social security	2,104		0
Other creditors	2,965		2,850
	22,903		32,881

5. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Amounts owed to Group undertakings	650,024		543,644

There are no amounts included above in respect of which any security has been given by the small entity.

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1,000 Ordinary shares of £ 1.00 each	1,000		1,000

7. Related party transactions

Other related party transactions

	2025		2024
	£		£
Giantmicrobes Inc.	650,024		543,644

(A company incorporated in the United States of America which owns 100% of the share capital in Giantmicrobes UK Limited)

During the year the company operated a loan account with Giantmicrobes Inc, of which bears no interest and has no fixed terms of repayment. Giantmicrobes Inc charged management fees to Giantmicrobes UK Limited totalling £24,000 (2024: £24,000). Giantmicrobes Inc made supplier payments totalling £132,600 (2024: £24,059) and received sales income totalling £114,833 (2024: £90,533) on behalf of Giantmicrobes UK Limited. At the balance sheet date the amount due to Giantmicrobes Inc was £650,024 (2024: £543,644).

8. Ultimate controlling party

Parent Company:

Giantmicrobes Inc.

Suite 300 78 Harvard Avenue Stamford Connecticut 06092 United States of America

These financial statements are available upon request from Connecticut Secretary of State.

The ultimate controlling party is Mr A Oliver, by virtue of his majority shareholding.