OXFORD BIOCITECH HOLDINGS LIMITED

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  Accounts not prepared on a going-concern basis

  Accordingly, the consolidated financial statements have been prepared on a basis other than going concern, reflecting the expected orderly realisation of assets and settlement or transfer of liabilities arising from the disposal and restructuring process. The consolidated financial statements do not assume that the Group will continue in operational existence beyond the completion of the restructuring.

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  Going-concern uncertainty disclosed

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  Negative shareholders' funds

Figures converted to GBP from EUR at 0.856 per EUR (Frankfurter spot rate) — hover any figure for the original. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. 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. Margin ratios are hidden where reported turnover is too small relative to profit to yield a meaningful figure — typical of holding companies whose income is mostly subsidiary dividends rather than trading revenue. Sector-distribution context coming next.

Accounting basis

IFRS

Reporting scope

Consolidated group

Auditor

PricewaterhouseCoopers CI LLP

Audit opinion

Unqualified (clean)

Going concern

Not a going concern (break-up basis)

“Accordingly, the consolidated financial statements have been prepared on a basis other than going concern, reflecting the expected orderly realisation of assets and settlement or transfer of liabilities arising from the disposal and restructuring process. The consolidated financial statements do not assume that the Group will continue in operational existence beyond the completion of the restructuring.”

Group structure

1. OXFORD BIOCITECH HOLDINGS LIMITED · parent
   1. Pills TopCo SCI 100% · Luxembourg · to invest, directly or indirectly, in real estate
   2. Pills AcquistioCo SCI 65% · Luxembourg
   3. Pills DevCo SCI 65% · Luxembourg

Significant events

• “Subsequent to the reporting date, on 27 February 2026, the Company entered into binding agreements providing for the disposal of its interests in Pills AcquisitionCo SCI and Pills DevCo SCI, the transfer of intragroup receivables and the senior secured bank debt.”
• “The transaction remains subject to customary closing conditions precedent in France, including completion formalities and administrative approvals, and had not completed as at the date of approval of these financial statements. The conciliation protocol was approved by judgment of the Paris Commercial Court on 14 April 2026.”
• “As a result, as at 31 December 2025, the carrying value of the investment property and the outstanding bank debt have been adjusted to €19.5 million, while each shareholder loan has been measured at €1. These agreements support the Directors' assessment that the Group had no realistic alternative at the reporting date but to proceed with an orderly disposal and restructuring process.”
• “In addition, the Company issued additional shares to Life Sciences (UK) Holdings II Limited. In total, 13,293 ordinary shares were issued between January and April 2026 at a nominal value of £100 per share, representing an aggregate capital increase of €1,516,922.”

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

Filings

10

last 12 months

Capital events

8

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.