BIOSCEPTRE INTERNATIONAL LIMITED

• ⚠

  Material uncertainty over going concern

  We draw attention to Note 2.2 in the financial statements, which indicates that the Group has incurred a loss for the year of £4,288,666 and had net current liabilities of £4,265,448, and is expecting future losses. Current cash at bank and in hand is insufficient to fund forecast net expenditure including ongoing reasearch and development activities, and therefore additional funding will be required by the Group and the Company in the foreseeable future, being a period of at least 12 months from the date of approval of these financial statements. As stated in Note 2.2, these events or conditions, along with the other matters as set forth in Note 2.2, indicate that a material uncertainty exists that may cast significant doubt on the Group's and the Company's ability to continue as a going concern. Our opinion is not modified in respect of this matter.

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

• Turnover

  —

  Not reported

• Cash

  -97.2%

  £897,922 → £25,281

• Net assets

  -130.1%

  £2,399,813 → -£722,040

• Employees

  0%

  14 → 14

• Operating profit

  -51.7%

  -£2,601,557 → -£3,947,748

• Profit before tax

  -51.7%

  -£2,826,982 → -£4,288,666

• Wages

  +7.6%

  £1,359,300 → £1,462,671

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

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

PEM Audit Limited

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“We draw attention to Note 2.2 in the financial statements, which indicates that the Group has incurred a loss for the year of £4,288,666 and had net current liabilities of £4,265,448, and is expecting future losses. Current cash at bank and in hand is insufficient to fund forecast net expenditure including ongoing reasearch and development activities, and therefore additional funding will be required by the Group and the Company in the foreseeable future, being a period of at least 12 months from the date of approval of these financial statements. As stated in Note 2.2, these events or conditions, along with the other matters as set forth in Note 2.2, indicate that a material uncertainty exists that may cast significant doubt on the Group's and the Company's ability to continue as a going concern. Our opinion is not modified in respect of this matter.”

Group structure

1. BIOSCEPTRE INTERNATIONAL LIMITED · parent
   1. Biosceptre (UK) Limited 100% · England and Wales · research and development
   2. Biosceptre (Aust) Pty Limited 100% · Australia · research and development
   3. Biosceptre ME DMCC 100% · United Arab Emirates · research and development

Significant events

• “On 25 September 2025 the Company issued 40,421,808 Ordinary Shares for a consideration of £8.1m of which £4.2m has been utilised to repays loans held by the Company and the Group at the year end.”
• “Additionally, on 10 July 2025, the Group signed a lease extension on their Sydney Offices to 30 August 2028 amounting to AUD $115,540 per annum.”

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

Filings

7

last 12 months

Capital events

4

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

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