OXFORD BIOCITECH HOLDINGS LIMITED

• ⚠

  Material uncertainty over going concern

  In assessing whether the going concern basis of preparation is appropriate, the directors have identified the above two matters disclosed and have concluded to prepare the financial statements on a going concern basis with material uncertainties in relation to the future operations of the company after the sale of the asset and ability to settle its shareholder loans.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

IFRS

Reporting scope

Consolidated group

Auditor

PricewaterhouseCoopers CI LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“In assessing whether the going concern basis of preparation is appropriate, the directors have identified the above two matters disclosed and have concluded to prepare the financial statements on a going concern basis with material uncertainties in relation to the future operations of the company after the sale of the asset and ability to settle its shareholder loans.”

Group structure

1. OXFORD BIOCITECH HOLDINGS LIMITED · parent
   1. Pills TopCo SCI 100% · Luxembourg
   2. Pills AcquistioCo SCI 65% · Luxembourg
   3. Pills DevCo SCI 65% · Luxembourg

Significant events

• “Following year-end, management began actively evaluating proposals received in the context of the conciliation process, in consultation with advisors and the loan provider (CACIB). The process remains ongoing, with all parties aligned on the objective of completing the sale by 31 December 2025.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

9

last 12 months

Capital events

7

last 24 months

Officers appointed

1

last 12 months

Officers resigned

1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -18.3%

  £3,635,847 → £2,972,219

• Cash

  -44.3%

  £6,657,981 → £3,709,456

• Net assets

  -135.6%

  £30,982,148 → -£11,017,409

• Employees

  —

  Not reported

• Operating profit

  -80%

  -£22,010,641 → -£39,611,038

• Profit before tax

  -81.6%

  -£23,280,431 → -£42,276,854

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers