Contents

Balance Sheet

As at 31 July 2026

Balance Sheet Continued

For the period ended 31 July 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

For the period ended 31 July 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
• For the period ended 31 July 2026 the company was dormant and did not trade.

These accounts have been prepared and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 29 October 2026.

Notes to the Financial Statements

For the period 1 August 2025 to 31 July 2026

1. Accounting Policies

Turnover

Turnover is recognised when goods are delivered or services are provided.

Taxation

Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors

Debtors are recognised at the settlement amount due.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors

Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the period was: 0 (Previous Period: 0)

Notes to the Financial Statements (continued)

4. Going Concern Disclosure

The ultimate controlling party and parent company has given assurances that it will provide financial support as required from time to time and will not seek repayment of outstanding loans if in doing so it would adversely affect other creditors.

Consequently, notwithstanding the fact that the company had net liabilities at the balance sheet date of £9088, the directors consider it appropriate to prepare the accounts on a going concern basis.

Notes to the Financial Statements (continued)

5. Ultimate Parent Company and Controlling party

The company's immediate and ultimate parent undertaking is Gradient Compounds Holdings BV incorporated in the Netherlands

Notes to the Financial Statements (continued)

6. General Information

Gradient Compounds Limited is a private company, limited by shares, incorporated in England and Wales, registered number 08220975. The registered office is 82A James Carter Road, Mildenhall, Bury St Edmunds, IP28 7DE