BEACON THERAPEUTICS HOLDINGS LIMITED

• ◆

  Material uncertainty over going concern

  However, they acknowledge that there is a material uncertainty related to the Tranche 2 clinical milestone that may cast significant doubt on the Group's ability to continue as a going concern, therefore, the Group may be unable to realise its assets and discharge its liabilities in the normal course of business.

• ·

  Going-concern uncertainty disclosed

Figures converted to GBP from USD at 0.749 per USD (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

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.

1. BEACON THERAPEUTICS HOLDINGS LIMITED 2023-06-01 → present
2. SPL 123 LIMITED 2022-08-18 → 2023-06-01

Accounting basis

IFRS

Reporting scope

Consolidated group

Auditor

Grant Thornton UK LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“However, they acknowledge that there is a material uncertainty related to the Tranche 2 clinical milestone that may cast significant doubt on the Group's ability to continue as a going concern, therefore, the Group may be unable to realise its assets and discharge its liabilities in the normal course of business.”

Group structure

1. BEACON THERAPEUTICS HOLDINGS LIMITED · parent
   1. Beacon Therapeutics Limited 100% · United Kingdom · Research and development
   2. Beacon Therapeutics (USA), Inc. 100% · United States · Research and development

Significant events

• “On 2 January 2026, the Group completed Series C Fund raising of $75m. $38.3m of this funding was received in advance in December 2025 and $2.7m was received in January 2026 with the balance expected to be received in the fourth quarter of 2026.”

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

Filings

14

last 12 months

Capital events

4

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.