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Proteome Sciences

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FY2015 Annual Report · Proteome Sciences
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Adding precision  
to medicine

Annual report and accounts 2015

Overview and strategic repor t
  Proteome Sciences in brief
  Mission and vision 
  Our strategy  
  Proteomics explained 
(inside front cover)

01  Adding precision to medicine 
The future of  healthcare  
is undoubtedly precision medicine
02  Mapping the future of  healthcare  

with precision

04 Chairman’s Message
05 Key performance indicators
06 Proteome Sciences at a glance
08  Adding precision to medicine 
The precision measures  
for better understanding

10  Faster, more efficient and with  

precision accuracy

12  Our business model
13 Our measures for success
14  Strategic Report

Governance and financial statements
22  Senior Management Team  
and Board of  Directors

24 Directors’ Report
28  Independent Auditor’s Report
29 Consolidated Income Statement
30  Consolidated Statement  

of  Comprehensive Income
31 Consolidated Balance Sheet
32 Company Balance Sheet
33 Consolidated Statement of  Changes  

in Equity

34 Company Statement of  Changes  

in equity 

35  Consolidated and Company  

  Cash Flow Statements
36  Notes to the Consolidated  

Financial Statements

Other matters
61 Advisers 
62  Notice of  meeting
63 Form of  proxy

Proteome Sciences in brief
Proteome Sciences is a leading protein biomarker company specialising  
in proteomics and peptidomics services and applications, and best-in-class 
mass spectrometry protein analysis capability.

We have developed a broad portfolio of novel, high value protein biomarker 
content addressing numerous disease areas where there is unmet need,  
or where the ranges of existing diagnostic or therapeutics available have severe 
limitations. These include neurodegenerative diseases, stroke and cancer  
and where biomarker product candidates have the potential to transform disease 
management and treatment.

Through our novel biomarker discovery both internally and with collaborative 
partners, our goal is to improve the quality of life for patients with debilitating 
and life-threatening diseases.

Mission and vision
Proteome Sciences is a life sciences company delivering content for precision 
medicine through its services, biomarkers and reagents. We have a strong 
track record in discovery and innovation supported by intellectual property.

We use high sensitivity proprietary technologies to detect biomarkers 
(differentially expressed proteins from body fluids or tissue in diseases) and to 
make rapid assays for testing. These are developed and commercialised as 
diagnostic, monitoring or therapeutic products through strategic alliances and 
out-licensing.

Our strategy  
Our strategy is to discover, develop and implement measurably better 
biomarker tools for a range of major human diseases and to provide rapid cost 
effective outsourcing service and assays which enable our partners to deliver 
more effective healthcare.

Proteomics explained 
Proteomics is the scientific discipline which studies proteins and searches  
for proteins that are associated with a disease by means of their altered 
levels of expression and/or post-translational modification between control 
and disease states. It enables correlations to be drawn between the range  
of proteins produced by a cell or tissue and the initiation or progression  
of a disease state and the effect of therapy.

The abundance of information and detailed analysis of the proteome permits  
the discovery of new protein markers for diagnostic purposes and of novel 
molecular targets for drug discovery. Proteomics play a major role in biomedical 
research and the development of future generations of diagnostic and 
therapeutic products.

 
 
 
 
AddinG PRECiSiOn TO MEdiCinE

The future of healthcare is  
undoubtedly precision medicine

The world is changing, our populations becoming older, and the 
pressure on social care is creating urgent need to find new ways  
to reduce both the financial and personal costs from indications  
such as Alzheimers and cancer. 

See market facts on dementia and cancer
page 02

Our breakthrough science and trusted proprietary technologies  
for protein biomarker discovery, validation and assay development  
adds valuable insights in how to prevent and better treat disease.

Learn more about our precision medicine capabilities
page 06

We are opening up possibilities for both patient care by providing  
better diagnosis and earlier intervention for some of the most 
debilitating and life threatening conditions before they get to the  
terminal stage, and also making a valuable contribution to clinical 
development by delivering a faster and lower cost way of  
progressing new drugs to market.

Understand how our science can be applied
page 08

Proteome Sciences plc  Annual report and accounts 2015 

01

 
 
 
 
 
 
 
Mapping the future of 
healthcare with precision 

Proteomics plays a major role in biomedical 
research and the development of next generation 
diagnostic and therapeutic products that underpin 
precision medicine.

While cancer, stroke, brain damage and 
Alzheimer’s remain a major challenge, improving 
their diagnosis and speed the testing of drugs  
to treat them cannot come soon enough.  
We’re determined to address these needs.  
Our pioneering science has already made  
us global leaders in applied proteomics.  
Our established proprietary technologies  
for protein biomarker discovery, validation  
and assay development are opening new worlds 
for the biotech and pharmaceutical industries.  
But most important of all, while we constantly 
innovate for the future, our pathfinding approach 
offers new hope today, to millions of people.

20%

1 in 5 FDA approvals in 2014 
were for targeted therapies

Source: U.S. FDA

12 deaths a day 

Liver cancer mortality rates 
have increased more than 
three-fold in males and more 
than four-fold in females since 
the mid-1970s in the UK

Source: Cancer Research UK

138 approvals 

Total number of FDA approved 
drugs with biomarker 
information provided on their 
drug label in 2015

Source: U.S. FDA

1 in 8 women in 
the United States

1 in 8 US women (around 12%) 
will develop invasive breast 
cancer over the course of  
their lifetime

Source: Breastcancer.org

6.2m lives lost  
in one year 

An estimated 17.3 million 
people died from cardio 
vascular disease in 2012, 
representing 30% of all  
global deaths. Of these 
deaths, an estimated  
6.2 million were due  
to stroke

Source: World Health Organisation

Proteome Sciences plc  Annual report and accounts 2015 

02

7th deadliest 
cancer

Early stages of pancreatic 
cancer do not usually produce 
symptoms, so the disease is 
generally advanced when it is 
diagnosed. This cancer is 
almost always fatal, and is the 
seventh most common cause 
of death from cancer

Source: WCRF International

47.5m people 
suffering 

The number of people living 
with dementia worldwide is 
currently estimated at 47.5 
million and is projected to 
increase to 75.6 million by 
2030. The number of cases  
of dementia are estimated to 
more than triple by 2050

Source: World Dementia Council

Proteome Sciences plc  Annual report and accounts 2015 

03

ChAiRMAn’S MESSAGE

Personalised medicine is making  
a massive leap forward

We have benefitted from a good performance in all aspects  
of the business in 2015, in particular biomarker services  
where there has been strong customer adoption of SysQuant® 
and TMTcalibrator™ with the focus on Precision Medicine. 
Considerable scientific progress has been made over the  
period, particularly in Alzheimer’s disease (Ad) across  
a number of different areas and these have formed the backcloth  
to the prominent releases and presentations that we have  
made at major Ad meetings in the USA and Europe. 

The main themes have centred around our most recent biological 
data on CK1d inhibitors in tau and blood and CSF biomarkers  
as neuro-inflammatory markers for measuring Ad severity and 
progression. These discoveries have extended our iP in Ad most 
notably in the tau pathway and provide additional support to 
licensing discussions, at the same time allowing us to maximise 
cross-marketing of SysQuant® and TMTcalibrator™ services.

Strong demand for SysQuant® and TMTcalibrator™ 
Substantial customer interest for our SysQuant® and 
TMTcalibrator™ services necessitated a second Fusion mass 
spectrometer in the summer to satisfy the demand and to 
significantly increase the scale of the biomarker services division 
to address the growing capacity requirements for orders from the 
USA and Europe. This came on stream and was at full capacity  
in Q4. Provision of the new Fusion more than doubled the  
existing capacity for customer contracts and made full use  
of the substantial upgrade already made to the IT infrastructure  
in Frankfurt and London.

Excellent in vivo results for CK1d compounds
Results were announced at CTAD, Barcelona providing compelling 
evidence that our two compounds for CK1d in a second and 
different in vivo model of AD mimicked the results of our previous 
study and successfully lowered the level of tau phosphorylation. 
This data provides strong additional support to our licensing 
discussions for our compounds in Alzheimer’s disease.

TMT® gains momentum 
The introduction of TMT® 10-plex added further momentum to 
TMT®’s dominant position in isobaric mass tagging and raised 
the profile and usage of TMT® tags for a growing number of 
applications. Development of a new range of tags with higher 
plexing rates is in process and that should provide further 
impetus to future sales.

High levels of interest for our biomarker services from pharmaceutical 
customers, particularly for SysQuant® and TMTcalibrator™, continued 
throughout the period and was reflected by the strong increase 
in services revenue. That trend is ongoing and provides a healthy 
background for revenue growth and prospects in 2016.

Strong order book, repeat business and growing pipeline
The current year started well with a strong order book, increasing 
amounts of repeat business and a growing pipeline in biomarker 
services. With the level of SysQuant®/TMTcalibrator™ production 
doubled following the installation of the additional Fusion mass 
spectrometer, the increased capacity is being fully utilised at a 
time when the volume of customer enquiries is rising on a monthly 
basis. Current indications point to a strong performance in 2016.

Licensing and milestone payments
The CE marked stroke test is on track for launch by Randox in 
2016 at which point further milestone payments will be triggered. 
Additionally there is the prospect of further non-exclusive licenses 
to follow. TMT® continues to show good growth and is expected  
to further increase in market share from new applications  
in systems biology and again when new generation higher  
plexing tags are launched in 2017.

in conclusion
The encouraging trends and growth across the business in 2015 
have continued in the current year. Proteome Sciences is firmly on 
track to deliver a significant increase in revenues from biomarker 
services and TMT® in 2016 and the possibility in addition of 
further licensing deals from our AD and stroke IP.

development of MCi/Ad panel
Following receipt of the analysis from the next cohort of patients  
with MCI/AD from KCL, we anticipate that the proposed 10 protein 
panel will be finalised and developed into a panel test later in the 
year. It is intended that the test will be out-licensed non-exclusively.

Christopher Pearce
Chairman

Proteome Sciences plc  Annual report and accounts 2015 

04

KEy FinAnCiAL PERFORMAnCE indiCATORS

Revenue growth (£m)

KEy FinAnCiAL PERFORMAnCE indiCATORS

£1.88m

£1.56m

2015

2014

Revenue growth by type (£m)
Licences/Sales/Services

Revenue growth by type (£m)
Grant Services

£1.68m

£1.30m

2015

2014

£0.21m
2015

£0.27m

2014

Revenue breakdown
Licences/Sales/Services

11%

Grant Services

89%

Licences/Sales/Services

+20%

Revenue increased 20% to £1.88m
(2014: £1.56m)

£2.72m

Loss after taxation was £2.72m 
(2014: £3.57m)

+51%

Revenue from Biomarker Services £0.79m
(2014: £0.53m)

£1.81m

Cash balance £1.81m
(2014: £1.87m)

+33%

TMT® product sales

+17

iP portfolio strengthened
Another 17 patents granted and a further  
23 applications were filed in 2015

Proteome Sciences plc  Annual report and accounts 2015 

05

PROTEOME SCiEnCES AT A GLAnCE

Proteome Sciences is a 
leading protein biomarker 
discovery company 
specialising in proteomics 
applications and services 
and boasting best-in-class 
mass spectrometry protein 
analysis and assay

—  We have developed a broad portfolio of novel, high 

value protein biomarker content addressing numerous 
disease areas which are available for licensing

—  We are heavily invested in conducting novel Biomarker 
discovery, assay development and workflows in cell 
signalling pathways both internally and with key 
collaborative partners

—  in addition to our comprehensive biomarker services 
and validated protein biomarkers for discovery and 
diagnostics applications, we offer an array of high 
performance protein tags and assays for mass 
spectrometry analysis

PS Biomarker Services™

Our state-of-the-art biomarker discovery services use the very 
latest in sample preparation and separation techniques, 
isobarically labelled and label-free sample analysis platforms  
and data analysis tools at our iSO 9001:2008 accredited facility.

Our biomarker discovery consulting services provide access  
to extensive custom assay development options for a wide range 
of disease model and human sample types.

The number of biomarkers covered by our assays and workflows 
increased againand this is expected to continue to grow as we 
complete additional mass spectrometry assays and workflows, 
particularly through the introduction of our ‘game-changing’ 
SysQuant® and TMTcalibrator™ workflows.

Case study 
CK1d inhibitors reduce Alzheimer’s tau phosphorylation

The study completed in November 2015 to test our proprietary inhibitors of casein 
kinase 1 delta (CK1d) successfully reduced the level of tau phosphorylation in a 
second in vivo model of Alzheimer’s disease (AD) tauopathy. Compounds were 
given orally for five days and the level of tau phosphorylation in the brain cortex 
was reduced compared to the control group. The results confirmed and were 
consistent with the previous in vivo study in a different AD model that revealed 
reduced tau phosphorylation when the compounds were given daily for 8 weeks.

With the SysQuant® global phosphoproteomic workflow we also saw that acute 
dosing resulted in some early changes in many of the downstream pathways that 
we previously identified and were affected by tau toxicity and that responded  
to chronic CK1d inhibitor dosing in human AD.

Both acute and chronic dosing of our CK1d inhibitors reduced levels of 
phosphorylated tau in the brains of two different models of AD. The effect of 
acute dosing on phosphorylated tau to our surprise was nearly as potent as the 
chronic administration. 

The data from the two in-vivo studies provides excellent support for the beneficial 
effects of our compounds PS 110 and PS 278-05 and their translation to human 
disease and adds further substance to our partnering discussions.

Proteome Sciences plc  Annual report and accounts 2015 

06

Biomarkers

TMT® Reagents

Proteome Sciences conducts its own novel research and 
discovery for new protein biomarkers in many human diseases.

We have numerous collaborations and partnerships with leading 
laboratories in industry and academia to drive discovery, 
validation and implementation of novel protein biomarkers for 
drug discovery, stratification and diagnostic uses. From these, 
we have discovered a broad portfolio of validated biomarkers 
across a variety of disease biology and therapeutic indications 
and where we have established comprehensive intellectual 
property coverage.

The main areas include CnS disorders, (Alzheimer’s, 
huntington’s, stroke, traumatic brain injury), Oncology  
(pancreas, liver, melanoma, lung, breast, esophageal,  
colorectal cancers and neuroblastoma).

Anyone wanting to use any of our biomarkers for a commercial 
application will have to obtain a licence, from which Proteome 
Sciences will obtain fees and royalties on any products sold.

TMT® works like a car tracker system to uniquely tag proteins  
and peptides, radically reducing the variability of biomarker 
discovery and speeding up the transition to biomarker validation.

Through issued US and EU patents, Proteome Sciences 
dominates the global isobaric mass tag space. We have 
developed and are rapidly expanding a range of novel isobaric 
and isotopic reagents under the tandem Mass Tag® (TMT®)  
brand which are exclusively licensed and distributed worldwide 
by Thermo Scientific.

TMT® considerably enhances the performance of mass 
spectrometers and delivers the ability to measure with  
absolute quantitation.

Case study 
Precision medicine: the road to resistance in skin cancer

Case study 
Precision medicine: Clusterin – a sweet biomarker for Alzheimer’s

In collaboration with Dr. John Koomen at Moffitt Cancer Center in Florida we  
have been using SysQuant® to investigate why precision medicines only provide  
a limited benefit to patients with melanoma, a form of skin cancer. Three types  
of cancer cells carrying different mutations commonly found in melanoma were 
treated with a drug combination targeting the mutated protein BRAF in 
conjunction with inhibitors of two other key targets in cancer, MEK and PI3K.

Analysis of the data showed that resistance is primarily driven by the BRAF target 
and that common pathways of resistance were seen for both drug combinations 
within each cell type. With this knowledge it should be possible to develop 
screening tests to detect occurrence of drug resistance earlier and design  
and test novel drug combinations to minimise mechanisms of resistance, 
providing a more sustainable response in patients with aggressive skin cancer.

The blood protein clusterin has been reported as a promising biomarker of 
Alzheimer’s disease by many groups. To better understand the biology of clusterin, 
we identified 42 different variants based on their sugar content and compared their 
expression levels. Surprisingly, the majority of the diagnostic signal was related to 
only 8 of these ‘glycoforms’ and we have now developed a targeted mass 
spectrometry assay to provide highly accurate measurement. Preliminary results 
show that decreased levels of these 8 clusterin markers is associated with higher 
rates of subsequent brain atrophy, a hallmark of disease progression. 

We are finalising assay development and will launch our testing service for 
research purposes later this year. The initial indication will be for assessment  
of patients prior to enrolment for clinical trials of disease modifying drugs  
in Alzheimer’s disease. 

Proteome Sciences plc  Annual report and accounts 2015 

07

+11.6% 

Oncology is the fastest-growing area for 
the use of biomarkers. in fact, the global 
cancer biomarkers market, which has 
experienced substantial growth over the 
last couple of years, is expected to grow 
at a CAGR of 11.6% from 2015 to 2020

Source: MarketsandMarkets report, 2015

We are delivering 
systems-wide biology solutions 
through our SysQuant® and 
TMTcalibrator™ programmes

Read more about SysQuant for 
drug development in cancer
Page 17

Proteome Sciences plc  Annual report and accounts 2015 

08

AddinG PRECiSiOn TO MEdiCinE

The precision measures  
for better understanding 

deep protein profiling opening up  
a new world of breakthrough medicine 
For medicine to become truly precise, it is critical 
that the right measurements are made and 
interpreted. We believe that measurement  
is proteomics.

Providing in-depth expertise on protein 
biomarkers reduces costs and speeds up the 
process of large scale clinical trials. This brings 
together identifying and validating predictive and 
diagnostic biomarkers with the facility to prove 
their use in real life applications for individual 
patients. it’s opening up a new world of 
breakthrough medicine. The more data that 
scientists can gather from genomics and 
proteomics of real individuals, the closer we are  
to prescribing safer, better drugs and treatments 
with fewer side effects, tailored to the medical 
needs of particular patient populations.

Cost saving

Reduction of costs bringing 
diagnostics and treatments 
to market

Personalised
medicine

More effective treatments 
tailored to specific patient 
populations

Better 
accuracy

Discovery and validate 
disease-relevant biomarkers

Time
advantage

Using TMT® reduces study 
times tenfold. In a single 
experiment SysQuant® 
covers >20,000 
phosphorylation sites

Proteome Sciences plc  Annual report and accounts 2015 

09

$24.1bn 

The global biomarkers market was valued 
at $24.10 billion in 2015 and is expected  
to grow at a CAGR of 13.58% to reach 
$45.55 billion by 2020

Source: MarketsandMarkets analysis, 2015

We are strongly positioned to 
deliver more comprehensive 
analysys of proteins and 
cellualar pathways across 
areas of disease

Read more about how our 
SysQuant®and TMTcalibrator™ 
is delivering in the fight against 
Alzheimer’s disease
Page 18

Proteome Sciences plc  Annual report and accounts 2015 

10

AddinG PRECiSiOn TO MEdiCinE

Faster, more efficient and 
with precision accuracy  

Cell signalling pathway activity is mapping  
precise diagnostics and treatments 
We are identifying the biological cell signalling 
pathways and networks involved in disease – 
developing a range of targeted assays for key 
signaling pathway checkpoint proteins and other 
key molecules involved in signaling events. 
Signalling cascades are proteins that can be 
altered, activated or deactivated to alter gene 
activation and protein expression. 

This can help understand how diseases react to 
treatment, and to slow its progress. in our bodies, 
when cell signaling pathways go wrong a series 
of downstream effects lead to disease and can 
cause drug treatments to fail. By building a 
comprehensive map of pathway activity in each 
individual with disease we can indentify the  
key affected pathways to provide new drug 
targets and biomarkers for target engagement 
and early diagnosis.

Precision
discovery

Within the body, cells 
constantly ‘talk’ with each 
other via a complex and 
myriad system involving 
numerous chemical 
messengers and relay 
systems that communicate 
signals between the cells of 
different tissues and organs. 
When these communications 
systems and cell signaling 
pathways are disrupted, 
pathogenic processes such  
as cancer often arise. 

Precision
validation

Proteins uniquely provide  
a real-time, clinically relevant 
measure of individual 
patients. detailed analysis  
of proteins permits the 
discovery of new protein 
markers for diagnostic 
purposes and of novel 
molecular targets for drug 
discovery for specific  
patient populations. 

Precision
application

We are identifying the 
biological cell signalling 
pathways and networks 
involved in disease.  
We are developing a range  
of targeted assays for key 
signaling pathway checkpoint 
proteins and other key 
molecules involved in 
signaling events. Signalling 
cascades are proteins that 
can be altered, activated  
or deactivated to alter gene 
activation and protein 
expression.

Proteome Sciences plc  Annual report and accounts 2015 

11

OUR BUSinESS MOdEL

With a rising research and product profile, in precision medicine  
we expect a strong performance from our commercial business  
that should result in a significant uplift in 2016 revenue.

There are multiple drivers of commercial value  
accelerating our growth: 

—    Use of validated biomarker assays saves time and cost  

of development

—    Biomarker discovery and validation workflows offer greater 

chances of success to find new biomarkers for drug development 
and patient management

—    novel iP can be generated around biomarkers and add value  

to therapeutics

—    new diagnostics products and drug companion diagnostics  
provide additional revenue opportunities and economic value

—    Multiplex TMT® are the reagents of choice for latest generation 

mass spectrometry applications in systems biology

Unmet need
The quest for new medicines and treatments 
targeting unmet healthcare needs and the 
rise in personalised medicine drives revenue 
growth.

Research and development
Conducting novel biomarker discovery and 
assay development both internally and with 
collaborative partners.

intellectual property
IP portfolio underpins the value created through 
research and is reflected by licence fees, 
milestones and royalties.

Revenue generating services
Comprehensive biomarker services and 
validated protein biomarkers for diagnostic 
applications and high performance protein tags 
and assays for mass spectrometry analysis.

Unmet 
need

h

t

w

o

r

G

e

u

n

e

v

e

R

dis

c

o

v

e

r

y

innovation

Proteome Sciences plc  Annual report and accounts 2015 

12

                     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                  
              
 
 
 
 
 
 
 
                                  
 
   
OUR MEASURES OF SUCCESS

We continue to address healthcare potential 
Biomarkers are key components in the process to measure and 
monitor changes across the range of major human diseases and 
disorders and where there are substantial and significant unmet  
needs and enormous economic value. By using innovative techniques 
including mass spectrometry these can be addressed more effectively 
and can deliver value for money for healthcare providers and reduce 
the social care burden.

Prospective customers will use Proteome Sciences’ workflows and 
assays to gain cost and time advantages, or use biomarker discovery, 
validation and assay development services if no appropriate tests 
exist, or if a pharmaceutical company wants to increase iP around  
a drug programme by using proprietary biomarkers associated  
with the drug to test and show effectiveness.

We will keep setting the new standards 
The value of Proteome Sciences’ technology and patents has  
been thoroughly validated by the collaborations formed with major 
pharmaceutical, diagnostics, scientific equipment companies and 
academic institutions. The iSO 9001:2008 accreditation at its PS 
Biomarker Services™ division provides a significant endorsement  
of its operations.

Pharmaceutical companies continue to cut internal R&d facilities in 
order to reduce costs and increase efficiency through outsourcing and 
are increasingly expected to use biomarker services more extensively 
due  to pressure from regulators and to improve productivity.

We continue to make good progress
We have taken our research skills in protein discovery and validation 
and converted those abilities into a leading protein biomarker company 
specialising in proteomics workflows and services targeting Precision 
Medicine.

This has been achieved by a combination of depth and breadth of 
experience in discovery, innovation, intellectual property management, 
business development and finance needed to manage the Group in 
the current challenging environment. Against this we expect a strong 
increase in revenue growth in 2016.

With the three core areas of our business fully established with the 
costs of intellectual property (iP), products and services absorbed  
and supported by US and European sales teams, the risks associated 
with Proteome Sciences are significantly lower than those typically 
associated with drug discovery, diagnostics and biotechnology.

Proteome Sciences plc  Annual report and accounts 2015 

13

STRATEGiC REPORT

Our strategic focus is to...
—  Build on our reputation of excellence and leadership in our field

—  Commercialise extensive iP portfolio, specialist biomarker services  

particularly SysQuant® and TMTcalibrator™ workflows

—  Form new alliances including out-licensing biomarkers to extend  

use and revenue

—  Partner our CK1d compounds with pharma

—  increase sales in key healthcare markets (US/EU)

—  Be cash generative and sustainably profitable 

Key achievements 2015
—  Growth in PS Biomarker Services™ and TMT® 

—  increased levels of repeat business and the growing pipeline  

of customer contracts and services.

—  SysQuant® and TMTcalibrator™ workflows provide Proteome Sciences  

with a significant USP as a biomarker services provider

—  SysQuant® and TMTcalibrator™ production capacity doubled

—  Significant progress with Ck1d and blood biomarkers  

in Alzheimer’s disease

—  Growth  and opportunities in systems biology

—  iP portfolio strengthened

Key objectives 2016
—  Optimising revenue from our three core areas: PS Biomarker Services™, 

proprietary biomarkers and TMT® reagents

—  Maximising the value of the TMT® franchise through new products  

and applications to drive growth

—  Expansion of PS Biomarker Services and proprietary biomarkers  

to deliver significant revenue growth in 2016 and beyond

—  Extension of SysQuant® workflows in cancer and CnS

—  Focus our main attention on outlicensing of CK1d and Ad  

and stroke biomarkers

—  Targeting cash generation and being sustainably profitable

Proteome Sciences plc  Annual report and accounts 2014 

14

STRATEGiC REPORT (COnTinUEd)

Considerable progress over the  
year has delivered another significant  
rise in revenues

Principal activity and business review 
The Company is required to set out in this report a strategic 
review of the business of the Group during the financial year 
ended 31st December 2015.

Our operational structure and performance reporting
The Group’s operations are organised into two geographic 
regions: the EU (UK and Germany) and US. Internal reporting  
on performance is allocated accordingly.

The principal activity of the Group is in biomarker research  
and development as a global leader in applied proteomics and 
workflows using high sensitivity proprietary techniques to detect 
and characterise differentially expressed proteins in diseases  
for diagnostic, prognostic and therapeutic applications.

PS Biomarker Services® provides integrated proteomic services 
for biomarker discovery, validation and assay development for 
accurate measurement for use in clinical trials and in vitro 
diagnostics. Key features include the proprietary isobaric tandem 
mass tag technology TMT® for accurate and reliable biomarker 
quantification and the ability to rapidly develop highly 
reproducible quantitative biomarker assays.

The main focus of research is to address neurological, 
neurodegenerative, cardiovascular and cancer conditions and 
blood biomarkers in Alzheimer’s disease, stroke, brain damage, 
and solid organ transplant rejection have been discovered.

Veri-Q Inc., a subsidiary company in which the Group has an 
interest of 76.9%, develops technologies for the quality control  
of synthetic oligonucleotides and is well placed to benefit from  
the anticipated expansion of antisense and RNA interference 
therapeutics.

There have been no significant changes in the Group’s principal 
activities in the year under review, nor are the Directors aware,  
at the date of this report, of any major likely changes in the 
Group’s activities in the next year.

Further details of the Group’s performance during the year  
and expected future developments are contained in the 
Chairman’s Message.

In the UK
The Company’s main country of operation is the United 
Kingdom. Our executive management team, including business 
development, marketing and administrative functions, is located 
at its HQ in Cobham.

Proteome Sciences’ laboratory is located at the Institute of 
Psychiatry, King’s College London. It provides high sensitivity 
protein separation and state-of-the-art mass spectrometry (MS) 
capabilities with a strong emphasis on the identification and 
analysis of post-translational modification of proteins, particularly 
protein phosphorylation, image analysis and bioinformatics. 
It has been actively involved in the development of rapid MS 
based assays (TMT®SRM assays) for a range of different protein 
biomarkers and the SysQuant® and TMTcalibrator™ workflows.

In Germany
Our Frankfurt facility was purpose built to accommodate 
the former proteomics division of Aventis Research and 
Technologies where PS Biomarker Services® is based.  
The ISO 9001:2008 facility operates at the leading edge  
of high output proteomics (high throughput combined with  
high sensitivity). Through this facility, Proteome Sciences  
has novel, proprietary protein profiling technologies including 
TMT® (Tandem Mass Tags®) which offer simultaneous,  
timely and accurate relative quantitation of a large number  
of proteins for the discovery of novel targets or biomarkers.

In the United States
Our sales and marketing team are strategically based in  
the US. We also have collaborative research agreements  
with leading institutions such as the University of Michigan,  
The Buck Institute and Moffitt Cancer Center.

The Group also manages the performance of the business 
according to its major products and services, as set out  
in this section of the report.

Revenue 

Strong performance expected in 2016
—  Revenue increased by 20% during the year to £1.88m  

(2014: £1.56m)

—  In the breakdown, Licences/Sales/Services rose by  

30% to £1.68m (2014: £1.30m)

—  TMT® product sales increased by 33%

—  Grant Services income was £0.21m (2014: £0.27m)

Revenue performance is managed both geographically  
and by way of major products and services.

With a growing pipeline of contracts as we continue to raise our 
corporate and research profile, further strong performance is 
expected from licences, products and services income which 
should result in a further significant increase in revenue in 2016.

Proteome Sciences plc  Annual report and accounts 2015 

15

 
STRATEGiC REPORT (COnTinUEd)

Driving acceleration in Biomarker Services
The Group’s main focus continues to be the expansion  
of PS Biomarker Services™ and the amount of assays and 
services that we provide principally using our own proprietary 
content. This has been considerably extended through  
the rapid development and availability of SysQuant®  
and TMTcalibrator™ workflows.

Interest in biomarker services continues to grow resulting  
in new contracts with both existing and new customers
The high levels of customer interest in SysQuant®, TMTcalibrator™ 
and TMT®MS3 biomarker workflows at the beginning of the year 
converted into a significant increase in contracts in 2015. This 
resulted in a 51% increase in biomarker services revenues for the 
full year and has also led to a sizeable uplift in the future pipeline. 

With production at full capacity last summer, additional Fusion 
mass spectrometry capacity came on stream as projected in Q4 
that doubled the level of output of SysQuant® and TMTcalibrator™ 
production. This will go a long way towards addressing the rising 
customer demand.

Only a small amount of the $2million contract announced  
with Genting TauRX Diagnostics (GTD) in Alzheimer’s disease 
(AD) fell into 2015 and the great majority of the work will be 
undertaken in 2016 and 2017. The pipeline value of contracts 
under negotiation is improving monthly and is at the strongest 
position in the company’s history. When combined with the 
improved contract conversion rate, this provides us with 
confidence that biomarker services revenues will show  
further strong growth in 2016.

The commitment to showcasing the potential of our business  
is resulting in increased exposure and endorsement 
Proteome Sciences has a concentrated period of high profile 
presentations from April to August at the major international 
meetings to showcase its leading technology development and 
applications, its assays and services in particular its SysQuant® 
and TMTcalibrator™ workflows in cancer and CNS and the 
expanding multiplex capabilities and growing range of users  
for TMT® mass tags. These include:

April – American Association for Cancer Research (AACR)

June – American Society for Mass Spectrometry (ASMS)

July – Alzheimer’s Association International Conference (AAIC)

The increased exposure and endorsement from key opinion 
leaders has created a buoyant background to our business and 
services and this is expected to expand with the increased use 
of our products and services in mainstream systems biology. 

Biomarkers 

Alzheimer’s Disease (AD)

Advanced research results bring the prospect of a blood test 
for AD considerably closer
Major new milestones were attained in our research programmes 
in Alzheimer’s disease (AD) in 2015. 

CK1d
We presented three oral and two poster presentations at AAIC 
in Washington in July. These highlighted the latest data and 
developments in our CK1d programme and featured proprietary 
SysQuant® and TMTcalibrator™ workflows to detect and quantify 
low abundance disease related proteins to help predict and 
monitor AD progression and to improve the effectiveness of new 
drugs and companion diagnostics. 

Development of the novel assay presented at AAIC for clusterin 
in blood to predict the rate of brain atrophy in AD is now being 
finalised with full commercial availability expected later this year.

Over the 8th Cinical Trials on Alzheimer’s Disease, Barcelona 
(CTAD) in November we released results on a study successfully 
testing our compounds PS110 and PS278-05 that are inhibitors of 
CK1d in a second in vivo model of AD tauopathy. The compounds 
were given orally for five days and showed that the level of tau 
phosphorylation in the brain cortex was reduced when compared 
to the control group. Surprisingly, the effect of acute dosing 
on phospho tau was nearly as potent as the effect of chronic 
administration daily over 8 weeks. The results confirmed and 
were consistent with the previous in vivo data in a completely 
different AD model that similarly reduced tau phosphorylation. 

The two studies provided compelling evidence that both acute 
and chronic dosing with CK1d inhibitors reduced the levels of 
phosphorylated tau. Strongly positive engagement and feedback 
has been received from a broad cross section of pharmaceutical 
companies and has added further substance to our partnering 
discussions. The wider pharma audience is now becoming 
increasingly interested in developing tau strategies on a stand-alone 
basis or in combination with existing amyloid approaches in order 
to deliver novel and more effective Alzheimer’s drugs. Additional 
interest in tau is likely to be stimulated when Phase III results of  
the first drug specifically targeting tau are announced this summer 
and if these are promising, there may be considerable activity  
in the space.

MCI/AD
Results from the large 1148 patient study published in 
Alzheimer’s and Dementia Journal highlighted the candidate AD 
biomarkers in blood that we identified and their utility to predict 
patients with early memory problems who would subsequently 
be diagnosed with Alzheimer’s. We continue to await the data 
from our collaborators for a further cohort of patient samples 
that should add new intellectual property and accelerate the 
development of the clinical diagnostic for MCI. The proposed 
10 protein MCI/AD panel will open up new horizons in patient 
stratification and the opportunity to develop and out-license  
a simple blood test and with that additional data available,  
we anticipate seeing that panel being developed in 2016.

Proteome Sciences plc  Annual report and accounts 2015 

16

AddinG PRECiSiOn TO MEdiCinE

it’s understanding precise differences  
that will make a real difference to cancer  
targeting treatments

Urgent need 

For most diseases there is an urgent need 
to better understand how key disease 
drivers vary within and between 
populations, why such disease cells 
behave abnormally and what mechanisms 
might operate to cause treatment failure 

<20% survive

Less than a fifth of men and a quarter of 
women diagnosed aged 15-49 survive 
their disease for five years or more, 
compared with less than 5 in 100 of 
people diagnosed aged 80 and over

Source: Cancer Research UK

27k deaths  
in 2016 

Estimates for primary liver cancer and 
intrahepatic bile duct cancer in the United 
States for 2016 are: 39,230 new cases 
(28,410 in men and 10,820 in women) will 
be diagnosed, and about 27,170 people 
(18,280 men and 8,890 women) will die  
of these cancers

Source: American Cancer Society

4% survive 

Just 4% of patients with pancreatic 
cancer survive – it has the worst survival 
rate of all 22 common cancers

Source: Pancreatic Cancer Action

Why Proteomics is Key to Precision Medicine 
With virtually all drugs targeting proteins and their effects 
mediated by complex protein interaction networks it is now 
widely recognised that proteomics will be central to improving 
healthcare outcomes through precision medicine. With 
SysQuant®, TMTcalibrator™ and TMT®SRM we are well-placed 
to facilitate precision medicine for drug developers, clinicians 
and, above all, patients.

Understanding disease mechanisms
Precision medicine combines the use of highly selective drugs  
with detailed assessment of individual disease to deliver 
improved outcomes. For most diseases however we lack 
sufficiently detailed knowledge of how key disease drivers 
vary within and between populations and urgently need to 
better understand why such disease cells behave abnormally 
and what mechanisms might operate to cause treatment 
failure. Genomics has provided a good overview of the 
most amenable disease drivers, but robust proteomic tools 
are needed to fully map the effects of both genetic and 
non-genetic drivers of disease, how these evolve over time 
and how they respond to treatment. SysQuant® provides 
the deepest analysis of disease mechanisms currently 
available and is helping us to understand how disease varies 
between individuals, having completed substantive studies in 
pancreatic cancer and Alzheimer’s disease. These provided 
detailed additional information that has considerably assisted 
us and our customers to identify new drug targets and key 
indicators of drug effects.

Finding better biomarkers
Early detection and monitoring of treatment effects are 
both critical components of precision medicine and require 
biomarkers directly related to the disease processes that 
are accessible in minimally invasive samples of body fluids. 
Whilst SysQuant® offers a means to identify the earliest protein 
changes in disease tissue, it has previously been challenging 
to translate these into useful biomarkers. We designed 
TMTcalibrator™ specifically for this purpose and demonstrated 
its potential by detecting phosphorylated tau and proteins 
relating to early inflammatory changes in cerebrospinal fluid 
of patients with Alzheimer’s disease. We are currently using 
TMTcalibrator™ to discover and validate biomarkers of drug 
effects for a number of new pharmaceutical customers.

SysQuant® – getting closer to the clinic
We have ongoing studies to evaluate SysQuant® for clinical 
use in delivering precision medicine. A retrospective trial 
of SysQuant® to predict patient response to the precision 
medicine Sorafenib in treating liver cancer is currently 
ongoing with results expected later this year. Assuming that 
these are positive, we will run a prospective trial in a larger 
group of liver cancer patients to generate the data required  
to support routine adoption of SysQuant® in clinical practice. 

Proteome Sciences plc  Annual report and accounts 2015 

17

AddinG PRECiSiOn TO MEdiCinE

Mapping evidence based precision 
diagnostics and treatments  
with drug development companies  
to fight Alzheimer’s disease

850k people 

Around 850,000 people are currently 
living with dementia in the UK with  
the figure expected to rise to more than  
2 million by 2050

Source: Alzheimer’s Society

20–50% 

Research shows that most people 
currently living with dementia have not 
received a formal diagnosis. in high 
income countries, only 20-50% of 
dementia cases are recognised and 
documented in primary care

Source: Alzheimer’s Disease International

$818m 

The total estimated worldwide cost of 
dementia is US$818 billion in 2015, which 
represents 1.09% of global GdP

Source: Alzheimer’s Disease International

Targeting tau

Tau by the proteasome is inhibited by  
the actions of Alzheimer’s. These proteins 
and their associated signalling pathways 
are important therapeutic targets for  
the disease

Why it’s now time for tau
Continued failure of amyloid targeted therapies and new biological 
understanding is forcing a re-assessment of how best to tackle 
Alzheimer’s disease. Some recently studied targets include 
inflammation, insulin resistance and particularly tau.

Re-inventing the Alzheimer’s drug pipeline
In the last 10 years we have seen over 100 clinical trials with drugs to 
treat Alzheimer’s disease by reducing amyloid aggregation. To date 
these programs have either failed completely or shown only modest, 
temporary improvement in patients with very mild disease. Over the 
same period the central role of another aggregating protein, tau, has 
only recently been more actively explored and we have seen that it 
is able to spread between the brain cells ultimately leading to death 
of the neurons themselves. As a consequence, the pharmaceutical 
industry is now looking at targets around tau to supplement their 
programmes in amyloid.

Phosphorylation, Propagation and Aggregation
Unlike the toxic amyloid protein that is an abnormal product in brain, 
tau is an essential component of cells where it performs many different 
structural and signalling functions. In Alzheimer’s disease there is a 
breakdown in the normal function of tau that is characterised by hyper-
phosphorylation, a common form of protein modification that cannot 
be measured by genomic techniques. Abnormally phosphorylated 
tau behaves differently in brain cells and can be actively transmitted 
to ‘infect’ downstream cells. Whether phosphorylation also drives 
aggregation remains controversial but it is likely that the release of 
tau from the cell scaffold following phosphorylation contributes to 
increased protein levels that are then more likely to aggregate. 

Phosphorylation – the yin and yang of Kinases and Phosphatases
Tau phosphorylation is usually balanced by competing proteins 
called kinases, that add phosphorylation and phosphatases that 
remove it. In Alzheimer’s there is an imbalance that leads to increased 
phosphorylation on tau and this can happen at more than 40 separate 
sites. As a therapeutic strategy it is likely to be easier to switch off 
the kinases than activate the phosphatases so the key is knowing 
which kinases to target as hitting the wrong ones can cause adverse 
reactions and toxicity. Proteome Sciences was instrumental in 
identifying casein kinase 1 delta (CK1D) as a key target. 

CK1d inhibitors hitting the right target
We have developed over 70 inhibitors of CK1D and tested our two 
lead candidates in two separate models showing they are well 
tolerated, are absorbed in the brain, improve cognitive performance 
and reduce the total levels of tau phosphorylation. Using SysQuant® 
proteomics we have produced convincing biological evidence that 
inhibiting CK1D also interferes with many other disease pathways that 
support its role as a key target in Alzheimer’s disease. We continue to 
actively promote our results to the pharmaceutical industry to secure 
a partnership to bring our CK1d inhibitors into human clinical trials. 

Proteome Sciences plc  Annual report and accounts 2015 

18

STRATEGiC REPORT (COnTinUEd)

In addition to the MCI/AD panel, we have applied TMTcalibrator™ 
to identify key brain proteins linked to different aspects of the 
disease in cerebrospinal fluid (CSF). Not only have we identified 
more than 100 regulated proteins in CSF from Alzheimer’s disease 
patients reflecting amyloid, tau, inflammatory and metabolic 
processes, but we have also seen virtually all of the proteins 
encoded by established Alzheimer’s disease associated genes. 
We believe that many of these CSF proteins may prove to be 
detectable very early in the disease process. We now aim to 
apply this same approach in blood where a parallel study in Motor 
Neurone Disease has delivered excellent proof of concept. 

SysQuant®
Important new results were generated with our collaborators at 
the Moffitt Center, Florida using two different drug combinations 
in melanoma in three human skin cell lines where over 9000 
proteins and 17,000 phosphorylation sites were quantified. The 
data showed which cellular pathways were most affected by 
each combination and which cell lines responded to treatment. 
This may have significant implications for the development and 
management of new skin cancer treatments and further extends 
the coverage of results presented to date in pancreatic cancer 
and Alzheimer’s disease and provides strong evidence as to 
how widely SysQuant® can be applied.

Having completed two SysQuant® studies in pancreas cancer 
that revealed multiple pathways activated and identified unique 
combinations of targets for existing anti-cancer drugs which 
could potentially have provided a superior outcome, we were 
keen to replicate the results in a different area, liver cancer. That 
process is underway and we wait with great interest results from 
the samples collected by our collaborators at KCL last year that 
should be available in the summer. The combination of these 
results should position SysQuant® centre stage and accelerate 
its use in clinical applications to improve patient management 
and outcome using a precision medicine approach in systems-
wide biology for any disease condition.

Stroke
We have been informed by Randox that the CE marked blood test for 
stroke that incorporates Proteome Sciences biomarkers is on track 
to be launched in 2016.  This will trigger further milestone payments 
under the terms of the license and raise the profile and value of 
our biomarker IP. In addition, there is the prospect of further similar 
non-exclusive licenses being taken up by other leading diagnostics 
companies on the back of the CE test coming on the market.

TMTcalibrator™ finding early biomarkers of brain inflammation 
in neurodegeneration
Proteome Science’s three oral presentations at the annual  
Alzheimer’s Association International Conference (AAIC) 
succinctly demonstrated TMTcalibrator™’s ability to identify very 
low abundance proteins in complex body fluids to find effective 
new biomarkers for use as highly effective diagnostic and drug 
biomarkers. The combination of SysQuant® and TMTcalibrator™ 
is a unique and powerful protein detection platform to provide 
unmatched levels of sensitivity that can be used from the earliest 
stages of diagnostics and drug development to clinical trials. 
This combined workflow is a key addition to our biomarker 
services platform that can substantially reduce the costs and 
timescale in drug development and companion diagnostics. 

TMT® 

Revenue –  fast growth rate is expected to continue

Tandem Mass Tags® – International recognition
TMT® tags continued to perform well in 2015 with the largest ever 
order received from Thermo Scientific in the second quarter of 
the year. Product sales increased 33% in 2015 and TMT® tags are 
expected to increase market share with TMT® 10plex delivering 
the highest multiplexing capability available in the global market. 
Production of a new generation of tags with higher plexing rates 
is well underway and these are now expected to be launched in 
2017. These should further accelerate and extend tandem mass 
tag use into new areas and applications in the much larger field  
of systems-wide biology.

Tandem Mass Tags® – getting ready for the next level
Introduction of TMT® 10plex reagents was a major landmark 
and helped drive sales growth but their use is restricted to high 
resolution instruments. We are now developing next-generation 
TMT® reagents with higher plexing rates that will provide users  
of lower resolution mass spectrometry machines, for the first 
time, a set of 10plex reagents, whilst users of premium equipment 
will have substantially higher multiplexing rates. The new TMT® 
product range should be commercially available next year.

iP portfolio

Additional 17 patents added and further 23 filed
Our 600 plus patent IP portfolio of key biomarkers across a 
broad range of diseases, application and technologies that 
supports our extensive asset base has been further extended. 
Another 17 patents were granted in 2015 with a further 23 
applications filed over the period. Our IP estate underpins  
the value that has been created through our research and this 
will be reflected by license fees, milestones and royalties.

Proteome Sciences plc  Annual report and accounts 2015 

19

STRATEGiC REPORT (COnTinUEd)

Financial review

Results and dividends
The loss after tax for the year was £2.72m (2014 – loss £3.57m). 
The Directors do not recommend the payment of a dividend 
(2014: £nil). The Group results are stated in the consolidated 
income statement on page 29, and are reviewed in the 
Chairman’s Message on page 04, and the Strategic Report on 
pages 14 to 21.

Key performance indicators (“KPIs”)
i)    The Directors consider that revenue, gross profit and  

profit before tax are key performance indicators in measuring 
group performance, as the financial profile of the Group 
changes as a result of the licensing agreements that have 
already been entered into and as future licences and other 
commercial arrangements are concluded.

     The performance of the Group in this latter area is set  
out in details in the Chairman’s Message on page 04 
of these accounts.

ii)     In addition, the Directors also believe that a further important 
KPI is the Group’s rate of cash expenditure and its effect on 
Group cash resources. Details of cash flow during 2015 are 
set out on page 35 of these accounts.

The Group maintained a positive cash balance in 2015  
and continues to seek to generate improved cash flows  
from commercial income.

Financial performance – as compared to the previous year,  
our revenues showed good growth 
Revenue for the twelve month period ended 31st December 
2015 increased 20% to £1.88m (2014: £1.56m. In the breakdown 
of revenue, Licences/Sales/Services rose 30% to £1.68m  
(2014: £1.30m) of which TMT® product sales increased 33%. 
Grant services were £0.21m (2014: £0.27m). The loss before  
tax was £3.33m (2013: £4.23m). 

Costs and available cash – despite the rise in revenue,  
our operating costs were lower
Administrative expenses in 2015 were £4.17m, lower than in 
2014:£4.95m and are likely to be broadly similar in 2016. After 
the R&D tax credit of £0.61m, the loss after taxation for the 
period was £2.71m (2013: £3.57m). The net cash outflow from 
operating activities was £2.36m (2014: £3.27m).

Cash at the year-end was £1.81m (2014: £1.87m). A placing of 
13,861,112 ordinary shares was completed in June 2015 which 
raised £2.50m pre-expenses.

Outlook for 2016
The current year started well with a strong order book, increasing 
amounts of repeat business and a growing pipeline in biomarker 
services. With the level of SysQuant®/TMTcalibrator™ production 
doubled following the installation of the additional Fusion mass 
spectrometer, the increased capacity is being fully utilised at a time 
when the volume of customer enquiries is rising on a monthly basis 
and where we are looking to further expand the sales team.  
Current indications point to a strong performance in 2016.

We have been actively engaged with prospective licensing partners 
in Alzheimer’s disease using the compelling results announced in 
November from a second and different AD model to test our CK1d 
compounds that mimicked the effects of the previous study, again 
successfully reducing the level of tau phosphorylation. Following 
receipt of the analysis from the next cohort of patients with MCI/
AD from KCL, we anticipate that the proposed 10 protein panel will 
be finalised and developed into a panel test later in the year. It is 
intended that the test will be out-licensed non-exclusively.

The CE marked stroke test is on track for launch by Randox in 2016 at 
which point further milestone payments will be triggered. Additionally 
there is the prospect of further non-exclusive licenses to follow. TMT® 
continues to show good growth and is expected to further increase 
in market share from new applications in systems biology and again 
when new generation higher plexing tags are launched in 2017.

The encouraging trends and growth across the business in 2015 
have continued in the current year. Proteome Sciences is firmly on 
track to deliver a significant increase in revenues from biomarker 
services and TMT® in 2016 and the possibility in addition of further 
licensing deals from our AD and stroke IP.

Principal activity and business review  
The principal activity of the Group is in biomarker research  
and development as a global leader in applied proteomics and 
workflows using high sensitivity proprietary techniques to detect 
and characterise differentially expressed proteins in diseases for 
diagnostic, prognostic and therapeutic applications.

PS Biomarker Services® provides integrated proteomic services for 
biomarker discovery, validation and assay development for accurate 
measurement for use in clinical trials and in vitro diagnostics. Key 
features include the proprietary isobaric tandem mass tag technology 
TMT® for accurate and reliable biomarker quantification and the ability 
to rapidly develop highly reproducible quantitative biomarker assays.

The main focus of research is to address neurological, 
neurodegenerative, cardiovascular and cancer conditions and 
blood biomarkers in Alzheimer’s disease, stroke, brain damage, 
and solid organ transplant rejection have been discovered.

Details of the Group’s performance during the year and expected 
future developments are contained in the Chairman’s Message.

Proteome Sciences plc  Annual report and accounts 2015 

20

STRATEGiC REPORT (COnTinUEd)

Principal risks and uncertainties

Licensing arrangements and uncertainty  
of commercialisation
The Group intends to sub-license its discoveries and products  
to third parties, but there can be no assurance that such 
licencing arrangements will be successful. It is also uncertain 
whether commercial tests can be developed and will be 
successful in the market.

—    Management of risk: 

The Group manages this risk by a thorough investigation  
of proposed research projects to assess their scientific  
and commercial feasibility. It has an experienced board and 
management team to carry out this process and also aims  
to spread this risk by not concentrating its resources on any 
one project.

Competition and technology
The international biotechnology industry is subject to rapid and 
substantial technological change. There can be no assurance 
that developments by others will not render the Group’s 
developments obsolete or uncompetitive.

—    Management of risk: 

The Group employs highly qualified research scientists 
and senior management who monitor and are aware of 
developments in technology that might affect its research 
capability and through their access to scientific publications 
and attendance at conferences.

Dependence on key personnel
The Group depends on its ability to attract and retain qualified 
management and scientific personnel. Competition for such 
personnel is intense. Whilst the Group has entered into 
employment arrangements with its key personnel with the aim  
of securing their services for minimum terms, the retention of 
their services cannot be guaranteed.

—    Management of risk: 

The Group has a policy of organising its research so that its 
projects are not dependent on any one individual. It also seeks 
to retain staff by the grant of share options to all employees 
and through annual reviews of remuneration packages.

Patent applications and proprietary rights
The Group seeks patent protection for protein biomarkers  
identified which may be of diagnostic, prognostic or 
therapeutic value and for its chemical mass tags. Successful 
commercialisation of such biomarkers and chemical mass tags 
may depend on the establishment of such patent protection.  
The Group also seeks patent protection for its proprietary 
technology.

There is no assurance that the Group’s pending applications 
will result in the grant of patents or that the scope of protection 
offered by any patents will be as planned or whether any such 
patents ultimately will be upheld as valid by a court of competent 
jurisdiction in the event of a legal challenge. If the Group fails  
to obtain patents for its technology and is required to rely  
on unpatented proprietary technology, no assurance can  
be given that the Group can meaningfully protect its rights  
in such unpatented proprietary products and techniques.

—    Management of risk: 

The Group has an experienced patent department  
which has established controls to avoid the release of 
patentable material before it has filed patent applications. 
It also draws heavily on external patent advisers and uses 
several firms for this process, enabling it to target the firms 
which have the areas of expertise relevant to each area  
of its patentable activities.

By order of the Board, 

Geoff Ellis 
Finance Director

Coveham House 
Downside Bridge Road 
Cobham  
Surrey KT11 3EP

17th May 2016

Proteome Sciences plc  Annual report and accounts 2015 

21

 
Senior management team and board of directorS

Senior management team

christopher Pearce
Executive Chairman

geoff ellis
Finance Director

dr. ian Pike
Chief Operating Officer

glenn barney
VP Business Development US

dr. chee gee See
Director of Personalised Medicine

dr. malcolm Ward
Chief Technical Officer,
London Research Facility

dr. Josef Schwarz
Head of Projects & Production,
Proteome Sciences R&D, Frankfurt

board of directors

Executive Directors

christopher Pearce
Executive Chairman

geoff ellis
Finance Director

dr. ian Pike
Chief Operating Officer

Non-executive Directors

Professor William dawson

roger mcdowell

martin diggle

executive directors:

christopher Pearce
Chief Executive
Christopher Pearce has built the Group since inception and  
has been responsible for the formulation and implementation  
of strategy, collaborative and licensing agreements, and 
intellectual property. He was co-founder and Executive 
Chairman of Fitness First plc.

geoff ellis
Finance Director
Geoff Ellis is a Chartered Accountant with over 30 years’ 
experience in a range of senior financial, general management 
and sales and business development roles. He spent almost  
15 years at Walt Disney where his roles included Chief Financial 
Officer of Disney Channels in Europe, the Middle East and 
Africa, a $500m turnover business.

dr. ian Pike
Chief Operating Officer
Ian Pike has over 20 years’ experience working in the diagnostics 
and biotechnology sectors. Having gained a PhD in Medical 
Microbiology, he joined Wellcome Diagnostics as a research 
group leader and spent eight years working on new diagnostic 
assays, particularly for hepatitis. In December 1999, he joined 
the Technology Transfer Office of the UK Medical Research 
Council with responsibility for patents and commercialisation 
of a wide portfolio of technologies related to the biomedical 
sector. Most recently, Ian worked for Cancer Research Ventures 
managing intellectual property and performing business 
development activities in Europe and the US.

Proteome Sciences plc Annual report and accounts 2015 

22

 
 
 
 
 
Senior management team and board of directorS (continued)

Senior management team:

non-executive directors:

glenn barney
VP Business Development, US
Glenn brings over 25 years of sales and business development 
experience with global life sciences companies, with strong 
biomarker focus. He was formerly VP Business Development 
at NextGen Sciences Inc. and held senior positions at Decision 
Biomarkers and Parkin Elmer Inc. Mr. Barney holds a BA in 
Biology from Boston University.

Professor William dawson
Non-executive Director (i) (ii) (iii)
Professor William Dawson retired from Eli Lilly and Company  
in August 1996 after 27 years’ service, 14 as Research Director 
in the UK and latterly as Director of Technology Acquisition, 
Europe. He is a Director of Bionet Limited and is a Fellow of  
the Royal Pharmaceutical Society and of the Royal Society  
of Chemistry.

roger mcdowell
Non-executive Director (i) (ii)
Roger McDowell has a highly successful career as a 
businessman and entrepreneur. He was Managing Director of 
Oliver Ashworth for eighteen years before its sale to St. Gobain. 
He is currently the Chairman or a Non-executive Director of 
seven listed companies, namely Avingtrans plc, Servelec 
Group plc, Renovo plc, Alkane Energy plc, Swallowfield plc, 
IS Solutions plc and Augean plc. He brings considerable 
commercial experience with him and is a keen exponent  
of growing shareholder value.

martin diggle
Non-executive Director (i) (ii) 
Martin Diggle has worked in finance for over 30 years.  
He was a Director and partner of UBS/Brunswick in Russia  
until 2003, after which he joined Vulpes Investment  
Management, where he is currently a Director and partner.  
He is an experienced specialist investor in life sciences and 
manages the Vulpes Life Sciences Fund, the registered holder  
of 16.0% of Proteome Sciences’ ordinary share capital.

(i)  Member of Audit Committee
(ii)  Member of Remuneration Committee
(iii) Member of Nomination Committee

dr chee gee See
Director of Personalised Medicine
Chee Gee is a biomarker and translational medicine expert,  
a former Biomarker and Experimental Medicine Leader for  
5 years at Roche in multiple therapeutic areas including CNS, 
cardiovascular, respiratory and inflammation. Most notable was 
his role as the clinical oncology biomarker leader for the pivotal 
Phase III ToGA Herceptin trial and the co-development of the 
HER2 companion diagnostic in gastric cancer. Prior to this 
Chee Gee spent 11 years at Glaxo Smith Kline where he was 
the European Therapeutic Area Analyst for Genetics Research 
reporting to Dr Allen Roses. He has specialist expertise in 
regulatory affairs and value-based drug pricing, reimbursement 
and market access.

dr malcolm Ward
Chief Technical Officer, London Research Facility
Malcolm Ward joined Proteome Sciences plc in May 2001  
having previously worked for GlaxoWellcome for 12 years,  
in protein mass spectrometry. He was involved in the 
establishment of the new leading edge protein separation  
and mass spectrometry facility at the Institute of Psychiatry, 
King’s College London. His research team is involved in 
biomarker discovery, validation and assay development.  
His academic qualifications include a Master of Science (MSc)  
in Molecular Biology from the University of Hertfordshire in  
1996 and a Graduateship from the Royal Society of Chemistry 
(GRSC) in 1992. He obtained a PhD in Applied Proteomics  
at King’s College, London in 2009.

dr Josef Schwarz
Head of Projects & Production, Proteome Sciences R&D, 
Frankfurt
Joseph Schwarz joined the Group in summer 2002 when  
Xzillion, the former proteomics division of Aventis Research  
and Technologies, was acquired by Proteome Sciences plc.  
He worked for Aventis/Hoechst Research and Technologies  
for 6 years, initially as head of mass spectrometry and later  
as research collaboration project leader. He was instrumental  
in the establishment of the integrated high throughput 2DE/mass 
spectrometry proteomics platform at the Frankfurt research 
facility. Josef Schwarz holds a PhD in organic chemistry/mass 
spectrometry from the Technical University of Berlin, Germany 
and a MBA from the University of Durham, UK. He is an author  
of a number of publications and co-inventor of patents.

Proteome Sciences plc  Annual report and accounts 2015 

23

directorS’ rePort 
for the year ended 31st December 2015

The Directors present their annual report on the affairs  
of the Group, together with the consolidated financial statements 
and independent auditor’s report, for the year ended  
31st December 2015.

directors’ responsibilities
The Directors are responsible for preparing the strategic 
report, the Directors’ Report and annual report and the financial 
statements in accordance with applicable law and regulations.

Company law requires the Directors to prepare financial 
statements for each financial year. Under the law the Directors 
have elected to prepare the Group and Company financial 
statements in accordance with International Financial Reporting 
Standards (IFRSs) as adopted by the European Union.  
Under company law the Directors must not approve the  
financial statements unless they are satisfied that they give  
a true and fair view of the state of affairs of the Group and 
Company and of the profit or loss of the Group and Company  
for that period. The Directors are also required to prepare 
financial statements in accordance with the rules of the London 
Stock Exchange for companies trading securities on the 
Alternative Investment Market.

In preparing these financial statements, the Directors are 
required to:

 —  select suitable accounting policies and then apply them 

consistently;

 —  make judgements and accounting estimates that are 

reasonable and prudent

 —  state whether they have been prepared in accordance with 
IFRSs as adopted by the European Union, subject to any 
material departures disclosed and explained in the financial 
statements;

 —  prepare the financial statements on the going concern basis 
unless it is inappropriate to presume that the Company will 
continue in business

The Directors are responsible for keeping adequate accounting 
records that are sufficient to show and explain the Company’s 
transactions and disclose with reasonable accuracy at any time 
the financial position of the Company and enable them to ensure 
that the financial statements comply with the requirements 
of the Companies Act 2006. They are also responsible for 
safeguarding the assets of the Company and hence for taking 
reasonable steps for the prevention and detection of fraud and 
other irregularities.

Website publication
The Directors are responsible for ensuring the annual report  
and the financial statements are made available on a website. 
Financial statements are published on the Company’s website  
in accordance with legislation in the United Kingdom governing 
the preparation and dissemination of financial statements, which 
may vary from legislation in other jurisdictions. The maintenance 
and integrity of the Company’s website is the responsibility  
of the Directors. The Directors’ responsibility also extends  
to the ongoing integrity of the financial statements contained 
herein. 

financial instruments and liquidity risks
Information about the use of financial instruments by the  
Company and its subsidiaries and the Group’s financial risk 
management policies are given in note 24 of the financial 
statements.

directors and their interests
The Directors who served during the year are as shown below:

C.D.J. Pearce 

G.J. Ellis 

Dr. I.H. Pike 

Professor W. Dawson 

R. McDowell 

M. Diggle 

Executive Chairman

Finance Director 

Chief  Operating Officer 

Non-Executive 

Non-Executive 

Non-Executive 

In accordance with the Company’s articles Professor  
W Dawson and Dr I Pike retire by rotation at the next Annual 
General Meeting and, being eligible, offer themselves for  
re-election.

Proteome Sciences plc  Annual report and accounts 2015 

24

directorS’ rePort (continued) 
for the year ended 31st December 2015

The Directors at 31st December 2015 and their interests in the share capital of the Company were as follows:

a)  Beneficial interests in Ordinary Shares:

name of director 

C.D.J. Pearce 
G.J. Ellis 
Dr. I.H. Pike 
Professor W. Dawson 
R. McDowell 
M. Diggle 

31st december 2015  
number of ordinary 
Shares of 1p each 

31st december 2014 
number of ordinary 
Shares of 1p each 

  36,915,059 
– 
– 
20,372 
500,000 
– 

  35,109,504 
– 
– 
20,372 
500,000 
–

Note
M. Diggle is a Director and partner in Vulpes Investment Management and manages the Vulpes Life Sciences Fund which is the 
registered holder of 16.04% of Proteome Sciences’ ordinary share capital.

No changes took place in the beneficial interests of the Directors between 31st December 2015 and 17th May 2016.

b)   Directors’ interests in the Long-Term Incentive Plan (“LTIP”):  

The maximum number of shares to be allocated to the Directors under the 2004 and 2011 LTIP schemes, in each case for an 
aggregate consideration of £1, are as follows: 

(i)  C.D.J. Pearce 

(ii)  G.J. Ellis 

(iii)  Dr. I.H. Pike 

number at 
31st december 2015 

number at 
31st december 2014

(a) 
(b) 

(a) 

(a) 

277,074 
– 

227,704 

300,000 

165,583  

277,074 
328,105

605,179

300,000

165,583

The entitlement to shares shown under (i)(b) under the LTIP was subject to achieving certain performance conditions.  
These performance conditions were not met and the awards lapsed in 2015.

Awards made have no performance retesting facility. 

The numbers shown in (i)(a), and (iii)(a) at 31st December 2015 relate to awards that have vested but have not yet been exercised.

The market price at the date of grant of the above awards numbered (i)(a) and (iii) (a) was 49.75p, and for the award numbered  
(ii)(a) was 35.75p. 

c)   As set out in note 18(b) (i) to (iii) to these Accounts, C.D.J. Pearce has made a loan facility available to the Company which can 

be converted, at Mr. Pearce’s option, into Ordinary Shares of the Company at the lower of market price on the date of conversion 
or the average price over the lowest consecutive ten day trading period since 29th June 2006 (the date on which details of the 
original loan agreement were disclosed).

d)  The market price of the Ordinary Shares at 31st December 2015 was 15.75p and the range during the year was 14.63p to 27.5p.

Proteome Sciences plc  Annual report and accounts 2015 

25

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
directorS’ rePort (continued) 
for the year ended 31st December 2015

Substantial shareholdings
As at 17th May, 2016, the Company had received notification of 
the following significant interests in the ordinary share capital of 
the Company:

name of Holder 

number of 

Percentage of issued 
ordinary Shares  ordinary Share capital

36,915,059 
C.D.J. Pearce 
36,573,125  
Vulpes Life Science Fund 
M. Staveley 
9,820,829 
Helium Special Situations Fund  15,212,273 

16.19 
16.04 
4.31 
6.67

corporate governance
The Company has formalised the following matters by Board 
resolution:

 — a formal schedule of Board responsibilities;

 —  the procedure for Directors to take independent professional 

advice if necessary, at the Company’s expense;

 —  the procedure for the nomination and appointment of  

Non-executive Directors, for specified periods and without 
automatic re-appointment; and

 —  establishment of and written terms of reference for an audit, 

nominations and remuneration committees.

internal control
The Board has overall responsibility for ensuring that the Group 
maintains a system of internal control to provide its members 
with reasonable assurance regarding the reliability of financial 
information used within the business and for publication and that 
assets are safeguarded. There are inherent limitations in any 
system of internal control and accordingly even the most effective 
system can provide only reasonable, and not absolute, assurance 
with respect to the preparation of accurate financial information 
and the safeguarding of assets.

The key features of the internal control system that operated 
throughout the year are described under the following headings:

 —  Control environment: particularly the definition of the 

organisation structure and the appropriate delegation of 
responsibility to operational management

 —  Identification and evaluation of business risks and control 

objectives: particularly through a formal process of 
consideration and documentation of risks and controls which  
is periodically undertaken by the Board

 —  Main control procedures: which include the setting of annual 

and longer term budgets and the monthly reporting of 
performance against them, agreed treasury management  
and physical security procedures, formal capital expenditure 
and investment appraisal approval procedures and the 
definition of authorisation limits (both financial and otherwise)

 —  Monitoring: particularly through the regular review of 

performance against budgets and the progress of research 
activities undertaken by the Board

The Board reviews the operation and effectiveness of this 
framework on a regular basis. The Directors consider that there 
have been no weaknesses in internal controls that have resulted  
in any losses, contingencies or uncertainties requiring  
disclosures in the accounts.

going concern
The Group’s business activities, together with the factors likely  
to affect its future development, performance and position are  
set out in the Chairman’s Message on page 4 and Strategic  
Report on pages 14 to 21 and the financial position of the Group, 
its cash flows, liquidity position and borrowing facilities are 
described in the notes to the financial statements, in particular  
in the consolidated cash flow statement on page 35 and in notes  
18 (b) (Financial liabilities) and 24 (Financial instruments).

These financial statements have been prepared on the going 
concern basis. The Directors have reviewed the Group’s going 
concern position taking account of its current business activities, 
budgeted performance and the factors likely to affect its future 
development, are set out in the Annual report, and include the 
Group’s objectives, policies and processes for managing  
its capital, its financial risk management objectives and its 
exposure to credit and liquidity risks.

The Directors have prepared cashflow forecasts covering  
a period of at least 12 months from the date of approval of  
the financial statements. If the forecast is achieved, the Group  
will be able to operate within its existing facilities, however 
the timeline required to close sales contracts and the order 
value of individual sales continues to vary considerably, which 
constrain the ability to accurately predict revenue performance. 
Furthermore, the Group’s products are still in the research and 
development phase and as such the Directors consider that  
costs could exceed income in the short term. The Directors  
may need to raise financing within the next 12 months, but 
the Directors are confident they will be able to raise sufficient 
financing should it be required through a placement of shares  
and other funding. The Directors have a history of successfully 
raising such funding. The Directors intend that the Group will 
continue to pursue its sales strategy and focus its operational 
plans on the importance of achieving sustained positive  
cash-flow generation.

Details of the Group’s prospects and the future development  
of the business are set out in the Strategic Report on pages  
14 to 21.

Proteome Sciences plc  Annual report and accounts 2015 

26

 
directorS’ rePort (continued) 
for the year ended 31st December 2015

events after the balance sheet date
There have been no significant events which have occurred 
subsequent to the reporting date.

auditor
Each of the persons who are Directors of the Company at the 
date when this report was approved confirms that:

 —  so far as the Director is aware, there is no relevant audit 

information (as defined in the Companies Act 2006) of which 
the Company’s auditor is unaware; and

 —  the Director has taken all steps that he ought to have  

taken as a Director to make himself aware of any relevant audit 
information (as defined in the Companies Act 2006) and to 
establish that the Company’s auditor is aware  
of that information.

This confirmation is given and should be interpreted in accordance 
with the provisions of s418 of the Companies Act 2006.

The Directors will place a resolution before the Annual General 
Meeting to appoint BDO LLP as auditor for the ensuing year.

Liability insurance for company officers
As permitted by section 233 of the Companies Act 2006,  
the Company has purchased insurance cover for the Directors 
against liabilities that might arise in relation to the Group.

By order of the Board,

g.J. ellis  
Company Secretary 
Coveham House 
Downside Bridge Road 
Cobham 
Surrey KT11 3EP 

17th May 2016

research and development
Details of the group’s activities on research and development 
during the year are set out in the Strategic Report and  
Chairman’s Message.

remuneration committee report
The Remuneration Committee is made up of three Non-executive 
Directors, Professor W. Dawson, M. Diggle and R. McDowell.  
The role of the Committee is to make recommendations to the 
Board, within its agreed terms of reference, on the Company’s 
framework of executive remuneration and its cost and to  
determine specific remuneration packages for each of the 
Executive Directors. The remuneration of Non-executive  
Directors is fixed by the Board as a whole.

The remuneration policy for Executive Directors and senior 
employees is to ensure that they are rewarded competitively 
and in line with their individual performance. Full details of the 
remuneration packages of individual Directors and information  
on share options and long-term incentive schemes are set out  
in note 10 to the accounts and in the Directors’ Report.

In view of the Company’s dependence on its key executives,  
the service contract of Mr. Pearce was amended during 1997  
to provide for a notice period of not less than 2 years.

The release of shares in respect of the awards still outstanding  
to participants will depend upon the growth of Proteome  
Sciences’ total shareholder return (“TSR”) over a three year 
performance period relative to the AIM Healthcare Index. No 
shares will be released unless the Company’s TSR performance 
exceeds that of the Index, in which case 30% of the award 
will vest. The full award will vest only if the Company’s TSR 
performance exceeds that of the Index by 10%, with a pro-rata 
award between 30% to 100% for each percentage point of  
out-performance up to 10%.

Before awards vest the Remuneration Committee will satisfy  
itself that the TSR performance is a genuine reflection of 
the Company’s underlying performance over the three-year 
performance period.

Proteome Sciences plc  Annual report and accounts 2015 

27

 
 
indePendent auditor’S rePort 
for the year ended 31st December 2015

to the members of Proteome Sciences plc
We have audited the financial statements of Proteome Sciences 
plc for the year ended 31 December 2015 which comprise the 
Consolidated Income Statement, the Consolidated Statement 
of Comprehensive Income, the Consolidated and company 
balance sheets, the Consolidated and company statement 
of changes in equity, the Consolidated and Company Cash 
Flow Statements, and the related notes. The financial reporting 
framework that has been applied in their preparation is 
applicable law and International Financial Reporting Standards 
(IFRSs) as adopted by the European Union and, as regards the 
parent company financial statements, as applied in accordance 
with the provisions of the Companies Act 2006. 

This report is made solely to the company’s members, as a body, 
in accordance with Chapter 3 of Part 16 of the Companies Act 
2006. Our audit work has been undertaken so that we might 
state to the company’s members those matters we are required 
to state to them in an auditor’s report and for no other purpose. 
To the fullest extent permitted by law, we do not accept or 
assume responsibility to anyone other than the company and 
the company’s members as a body, for our audit work, for this 
report, or for the opinions we have formed.

respective responsibilities of directors and auditors
As explained more fully in the statement of Directors’ 
responsibilities, the Directors are responsible for the preparation 
of the financial statements and for being satisfied that they give 
a true and fair view. Our responsibility is to audit the financial 
statements in accordance with applicable law and International 
Standards on Auditing (UK and Ireland). Those standards 
require us to comply with the Financial Reporting Council’s 
(FRC’s) Ethical Standards for Auditors.

Scope of the audit of the financial statements
A description of the scope of an audit of financial  
statements is provided on the FRC’s website at  
www.frc.org.uk/auditscopeukprivate.

opinion on financial statements

In our opinion: 

 —  the financial statements give a true and fair view of the state of 

the group’s and the parent company’s affairs as at 31 December 
2015 and of the group’s loss for the year then ended;

 —  the group financial statements have been properly prepared in 
accordance with IFRSs as adopted by the European Union;

 —  the parent company financial statements have been properly 

prepared in accordance with IFRSs as adopted by the 
European Union; and

 —  the financial statements have been prepared in accordance 

with the requirements of the Companies Act 2006.

emphasis of matter – going concern
In forming our opinion on the financial statements, which is not 
modified, we have considered the adequacy of the disclosures 
made in Note 3 to the financial statements concerning the 
Company’s ability to continue as a going concern. As discussed 
in Note 3, the Directors consider the company may need to 
raise finance within the next 12 months. Although they have 
been successful historically in raising such funding, there 
is no certainty that they will in the future. These disclosures 
identify certain factors that indicate the existence of a material 
uncertainty which may cast significant doubt about the 
Company’s ability to continue as a going concern. The financial 
statements do not include the adjustments that would result  
if the Company was unable to continue as a going concern.

opinion on other matters  
prescribed by the companies act 2006
In our opinion the information given in the Strategic Report  
and Directors’ Report for the financial year for which the financial 
statements are prepared is consistent with the financial  
statements. 

matters on which we are required to report by exception
We have nothing to report in respect of the following matters 
where the Companies Act 2006 requires us to report to you if,  
in our opinion:

 —  adequate accounting records have not been kept by the 

parent company, or returns adequate for our audit have not 
been received from branches not visited by us; or 

 —  the parent company financial statements are not in agreement 

with the accounting records and returns; or 

 —  certain disclosures of Directors’ remuneration specified by law 

are not made; or 

 —  we have not received all the information and explanations we 

require for our audit.

iain Henderson (senior statutory auditor)
For and on behalf of BDO LLP, statutory auditor
London
United Kingdom

17th May 2016

BDO LLP is a limited liability partnership registered in England 
and Wales (with registered number OC305127).

Proteome Sciences plc  Annual report and accounts 2015 

28

conSoLidated income Statement 
for the year ended 31st December 2015

revenue 
Licences, sales and services 
Grant services  

revenue – total 
Cost of  sales 

gross profit 
Administrative expenses 

operating loss 

Finance income 
Finance costs 

Loss before taxation 

Tax 

Loss for the period attributed to shareholders of the company   

notes 

5, 6 

8 

7(i) 
7(ii) 

11 

Year ended 
31st december 2015 
£’000 

Year ended 
31st december 2014 
£’000

1,675 
207 

1,882 
(791) 

1,091 
(4,172) 

(3,081) 

5 
(250) 

(3,326) 

608 

(2,718) 

 1,295 
266

1,561 
(605)

956 
(4,949)

(3,993) 

8 
(242)

(4,227) 

661

(3,566)

Loss per share 
Basic and diluted 

12 

(1.23p) 

(1.69p)

Proteome Sciences plc  Annual report and accounts 2015 

29

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
conSoLidated Statement of comPreHenSive income 
for the year ended 31st December 2015

Loss for the year 

Year ended 
31st december 2015 
£’000 

Year ended 
31st december 2014 
£’000

(2,718) 

(3,566)

other comprehensive income for the year 
Exchange differences on translation of  foreign operations 

18 

(88)

total comprehensive expense for the year  

(2,700) 

(3,654)

The accompanying notes 1 to 26 are an integral part of the financial statements.

Proteome Sciences plc  Annual report and accounts 2015 

30

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ConSolidated balanCe Sheet 
as at 31st December 2015

non-current assets 
Goodwill 
Property, plant and equipment 
Equipment on loan 

Current assets 
Inventories 
Trade and other receivables 
Cash and cash equivalents 

total assets 

Current liabilities 
Trade and other payables 
Current tax liabilities 
Borrowings 
Provisions 

net current liabilities 

non-current liabilities 
Hire purchase payables 
Provisions 

total liabilities 

net liabilities 

equity  
Share capital 
Share premium account 
Share-based payment reserve 
Other reserve 
Translation reserve 
Retained loss 

total equity (deficit) 

notes 

13 
14 

16 
17(a) 
17(b) 

18(a) 

18(b) 
19 

18(a) 
19 

20 

22 

2015 
£’000 

4,218 
857 
237 

5,312 

291 
1,318 
1,808 

3,417 

8,729 

(778) 
(1)  
(8,443) 
– 

(9,222) 

(5,805) 

(386) 
(276) 

(662) 

(9,884) 

(1,155) 

2,280 
48,986 
3,402 
10,755 
(188) 
(66,390) 

(1,155) 

2014 
£’000

4,218 
314 
474

5,006

344 
1,073 
1,869

3,286

8,292

(317) 
(34) 
(8,193) 
(313)

(8,857)

(5,571)

– 
(313)

(313)

(9,170)

(878)

2,141 
46,737 
3,367 
10,755 
(206) 
(63,672)

(878)

The financial statements of Proteome Sciences plc, registered number 02879724, were approved by the Board of Directors  
and authorised for issue on 17th May 2016. They were signed on its behalf by: 

C.d.J. Pearce 
Director 

17th May 2016 

G. ellis
Director

The accompanying notes 1 to 26 are an integral part of the financial statements.

Proteome Sciences plc  Annual report and accounts 2015 

31

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ComPany balanCe Sheet 
as at 31st December 2015

non-current assets 
Investment in subsidiaries 

Current assets 
Cash and cash equivalents 

total assets 

Current liabilities 
Loan from other group entity 
Short-term borrowings 

non-current liabilities 
Long-term provisions 

total liabilities 

net assets 

equity 
Share capital 
Share premium account 
Merger reserve 
Share-based payment reserve 
Retained loss 

total equity 

notes 

15 

17(b) 

18(b) 

19 

20 

2015 
£’000 

28,404 

28,404 

1,064 

1,064 

29,468 

(264) 
(1,418) 

(1,682) 

(15) 

(1,697) 

27,771 

2,280 
48,986 
1,082 
3,402 
(27,979) 

27,771 

2014 
£’000

46,241

46,241

1,512

1,512

47,753

(279) 
(1,376)

(1,655)

(26)

(1,681)

46,072

2,141 
46,737 
1,082 
3,367 
(7,255)

46,072

The financial statements of Proteome Sciences plc, registered number 02879724, were approved by the Board of Directors  
and authorised for issue on 17th May 2016. They were signed on its behalf by: 

C.d.J. Pearce 
Director 

17th May 2016

G. ellis
Director

The accompanying notes 1 to 26 are an integral part of the financial statements.

Proteome Sciences plc  Annual report and accounts 2015 

32

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
conSoLidated Statement of cHangeS in equitY 
for the year ended 31st December 2015

At 1st January 2014 

Loss for the year 
Exchange differences on  
translation of  foreign operations 

Total comprehensive  
expense for the year 

Issue of  share capital 
Share issue expenses 

Credit to equity  
for share-based payment 

Share 
capital 
£’000 

1,962 

– 

– 

– 

179 
– 

– 

Share 
premium 
account 
£’000 

42,122 

– 

– 

– 

4,821 
(206) 

Share-based 
payment 
reserve 
£’000 

translation 
reserve 
£’000 

other 
reserve 
£’000 

retained 
loss 
£’000 

total 
equity/(deficit) 

£’000

3,186 

(118) 

10,755 

(60,106) 

(2,199) 

– 

– 

– 

– 
– 

– 

(88) 

(88) 

– 
– 

– 

– 

– 

– 

– 
– 

– 

– 

181 

(3,566) 

(3,566) 

– 

(88)

(3,566) 

– 
– 

– 

(3,654)

5,000 
(206)

181

(878)

At 31st December 2014 

2,141 

46,737 

3,367 

(206) 

10,755 

(63,672) 

At 1st January 2015 

2,141 

46,737 

3,367 

(206) 

10,755 

(63,672) 

(878) 

Loss for the year 
Exchange differences on  
translation of  foreign operations 

Total comprehensive  
expense for the year 

Issue of  share capital 
Share issue expenses 
Credit to equity  
for share-based payment 

– 

– 

– 

139 
– 

– 

– 

– 

– 

2,258 
(9) 

– 

– 

– 

– 
– 

– 

35 

– 

18 

18 

– 
– 

– 

– 

– 

– 

– 
– 

– 

(2,718) 

(2,718) 

– 

18

(2,718) 

(2,700)

– 
– 

– 

2,397 
(9) 

35

At 31st December 2015 

2,280 

48,986 

3,402 

(188) 

10,755 

(66,390) 

(1,155)

The accompanying notes 1 to 26 are an integral part of the financial statements.

Proteome Sciences plc  Annual report and accounts 2015 

33

 
 
 
 
 
 
 
 
comPanY Statement of cHangeS in equitY 
for the year ended 31st December 2015

company 

At 1st January 2014 
Retained loss for the year 
Credit to equity for share-based payment 
Issue of  share capital 
Share issue expenses 

Share 
capital 
£’000 

1,962 
– 
– 
179 
– 

Share 
premium 
account 
£’000 

group 
reconstruction 
reserve 
£’000 

Share-based 
payment 
reserve 
£’000 

42,122 
– 
– 
4,821 
(206) 

1,082 
– 
– 
– 
– 

3,185 
– 
182 
– 
– 

retained 
loss 
£’000 

(5,916) 
(1,339) 
– 

– 

total 
equity 
£’000

42,435 
(1,339) 
182 
5,000 
(206)

At 31st December 2014 

2,141 

46,737 

1,082 

3,367 

(7,255) 

46,072

At 1st January 2015 
Retained loss for the year 
Credit to equity for share-based payment 
Issue of  share capital 
Share issue expenses 

2,141 
– 
– 
139 
– 

46,737 
– 
– 
2,258 
(9) 

1,082 
– 
– 
– 
– 

3,367 
– 
35 
– 
– 

(7,255) 
(20,724) 
– 
– 
– 

46,072 
(20,724) 
35 
2,397 
(9)

At 31st December 2015 

2,280 

48,986 

1,082 

3,402 

(27,979) 

27,771

Proteome Sciences plc  Annual report and accounts 2015 

34

 
  
 
 
 
 
conSoLidated and comPanY caSH fLoW StatementS 
for the year ended 31st December 2015

notes 

group 
2015 
£’000 

company 
2015 
£’000 

group 
2014 
£’000 

company 
2014 
£’000

(3,326) 

(20,724) 

(4,227) 

(1,337) 

Loss before tax 

Adjustments for: 
Net finance costs 
Depreciation of  property, plant and equipment 
Impairment of  investments in subsidiaries 
Share–based payment expense  

Operating cash flows before movements in  
working capital 
Decrease in inventories 
(Increase)/Decrease in receivables 
Increase/(Decrease) in payables 
(Decrease)/Increase in provisions 

cash used in operations 

Tax refunded 

net cash outflow from operating activities 

cash flows from investing activities 
Purchases of  property, plant and equipment   
Loans advanced to subsidiary undertakings   
Interest received 

net cash (outflow) from investing activities   

financing activities 
Proceeds on issue of  shares 
Repayment of  HP creditors 

net cash inflow from financing activities 

net (decrease)/increase in cash and cash equivalents 
Cash and cash equivalents at beginning of  year 
Effect of  foreign exchange rate changes 

cash and cash equivalents at end of year 

17b 

245 
395 
– 
35 

41 
– 
20,600 
– 

234 
406 
– 
181 

32 
– 
1,211 
–

(2,651) 
54 
(233) 
258 
(349) 

(2,921) 

563 

(2,358) 

(52) 
– 
5 

(47) 

2,388 
(55) 

2,333 

(72) 
1,869 
11 

1,808 

(83) 
– 
– 
– 
(11) 

(94) 

– 

(94) 

– 
(2,742) 
– 

(2,742) 

2,388 
– 

2,388 

(448) 
1,512 
– 

1,064 

(3,406) 
58 
(280) 
(459) 
 129 

(3,958) 

688 

(3,270) 

(155) 
– 
8 

(147) 

4,794 
– 

4,794 

1,377 
600 
(108) 

1,869 

(94) 
– 
– 
– 
(3)

(97)

–

(97)

– 
(3,679) 

8

(3,671)

4,794 
–

4,794

1,026 
486 
–

1,512

Proteome Sciences plc  Annual report and accounts 2015 

35

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
noteS to tHe conSoLidated financiaL StatementS 
for the year ended 31st December 2015

1 general information
Proteome Sciences plc is a company incorporated in the United 
Kingdom. These financial statements are the consolidated 
financial statements of Proteome Sciences plc and its subsidiaries 
(“the Group”). The financial statements are presented in pounds 
sterling because that is the currency of the primary economic 
environment in which the Group operates. 

2 adoption of new and revised standards
New standards and amendments to existing standards that 
have been published and are mandatory for the first time for the 
financial year 1 January 2015 have been adopted but had no 
significant impact on the Group and Company. New standards, 
amendments to standards and interpretations which have been 
issued but are not yet effective (and in some cases had not been 
adopted by the EU) for the financial year beginning 1 January 
2015 have not been early adopted in preparing these financial 
statements. The main accounting standards which may be 
relevant to the Group are set out below:

IFRS 9 “Financial Instruments” –  
(effective for 2018 financial report)
IFRS 9 is applicable retrospectively and includes revised 
requirements for the classification and measurement of financial 
instruments, as well as recognition and de-recognition requirements 
for financial instruments. Key changes to accounting requirements 
under IFRS 9 which may be relevant to Proteome Sciences Plc 
include the requirement to apply a new impairment model based 
on expected loss in recognising impairment of financial assets 
including current receivables and loans to related parties.

IFRS 15 “Revenue from Contracts with Customers” – 
(effective for 2018 financial report)
IFRS 15 is applicable retrospectively and includes revised 
requirements for the classification and measurement of revenue 
from contracts with customers. Key changes to accounting 
requirements under IFRS 15 which may be relevant to Proteome 
Sciences Plc include new requirements in measuring and 
recognising licencing revenues. 

The implication of both these accounting standards on Proteome 
Sciences plc has not yet been determined.

IFRS 16 “Leases” – (effective for 2019 financial report)
IFRS 16 will require the Group to recognise the lease on its 
Cobham (UK) and Frankfurt (Germany) premises as both an 
asset and a rental commitment in its consolidated statement of 
financial position. The financial effect of IFRS 16 on the group’s 
financial statements has not yet been determined.

3 Significant accounting policies

Basis of accounting
The financial statements have been prepared in accordance with 
International Financial Reporting Standards (IFRSs) as adopted 
by the European Union. 

The financial statements have been prepared on the historical 
cost basis. In accordance with the Companies Act 2006, the 
company has adopted the exemption from the preparation of  
a company only income statement. 

basis of preparation – going concern 
These financial statements have been prepared on the going 
concern basis. The Directors have reviewed the Company’s and 
Group’s (“the Group”) going concern position taking account of 
its current business activities, budgeted performance and the 
factors likely to affect its future development, are set out in the 
Annual report, and include the Group’s objectives, policies and 
processes for managing its capital, its financial risk management 
objectives and its exposure to credit and liquidity risks.

As at 31st December 2015, the Group had cash resources  
of £1.8m (2014: £1.9m), realised a loss for the year of  
£2.7m (2014: a loss of £3.57m, thus a reduction of 21.3%),  
had net cash outflows from operating activities of £2.4m  
(2014: net cash outflow of £3.3m) and had net current liabilities  
of £5.8m (2014: £5.6m).

The Directors have prepared cashflow forecasts covering a 
period of at least 12 months from the date of approval of the 
financial statements. If the forecast is achieved, the Group 
will be able to operate within its existing facilities, however 
the timeline required to close sales contracts and the order 
value of individual sales continues to vary considerably, which 
constrain the ability to accurately predict revenue performance. 
Furthermore, the Group’s products are still in the research and 
development phase and as such the Directors consider that 
costs could exceed income in the short term. The Directors 
therefore consider the Group may need to raise financing within 
the next 12 months, the Directors are confident they will be 
able to raise sufficient financing should it be required through 
a placement of shares or other funding. The Directors have a 
history of successfully raising financing.

The Group is also dependent on the unsecured loan facility 
provided by the Chief Executive of the Group, which under the 
terms of the facility, is repayable on demand. Further details of 
this facility are set out in note 18(b) to the financial statements. 
The Directors have received confirmation from the Chief 
Executive that he has no intention of seeking its repayment, with 
the facility continuing to be made available to the Group, on the 
existing terms, for at least 12 months from the date of approval  
of these financial statements.

The Directors have concluded that the circumstances set 
forth above represent a material uncertainty, which may cast 
significant doubt about the group’s and company’s ability to 
continue as going concerns. However the Directors believe that 
taken as a whole, the factors described above enable the group 
and company to continue as a going concern for the foreseeable 
future. The financial statements do not include the adjustments 
that would be required if the group or company were unable to 
continue as going concerns.

Proteome Sciences plc  Annual report and accounts 2015 

36

noteS to tHe conSoLidated  financiaL StatementS (continued) 
for the year ended 31st December 2015

Basis of consolidation
The consolidated financial statements incorporate the financial 
statements of the Company and entities controlled by the 
Company (its subsidiaries) made up to 31st December each 
year. Control is achieved when the company is exposed, or has 
rights, to variable returns from its involvement with the investee 
and has the ability to effect those returns through its power over 
the investee. Specifically, the company controls an investee if, 
and only if the company has the following:

 —  Power over the investee (i.e. existing rights that give it the 

current ability to direct the relevant activities of the investee);

 —  Exposure of rights, to variable returns from its involvement 

with the investee; and 

 —  The ability to use its power over the investee to affect its 

returns.

The results of subsidiaries acquired or disposed of during the 
year are included in the consolidated income statement from 
the effective date of acquisition or up to the effective date of 
disposal, as appropriate.

Where necessary, adjustments are made to the financial 
statements of subsidiaries to bring the accounting policies used 
into line with those used by the Group.

All intra-group transactions, balances, income and expenses are 
eliminated on consolidation.

Goodwill
Goodwill is initially recognised as an asset at cost and 
is subsequently measured at cost less any accumulated 
impairment. Goodwill which is recognised as an asset is 
reviewed for impairment at least annually. Any impairment is 
recognised immediately in the income statement and is not 
subsequently reversed.

For the purpose of impairment testing, goodwill is allocated to 
each of the Group’s cash-generating units expected to benefit 
from the synergies of the combination. Cash-generating units 
to which goodwill has been allocated are tested for impairment 
annually, or more frequently when there is an indication that the 
unit may be impaired. If the recoverable amount of the cash-
generating unit is less than the carrying amount of the unit, the 
impairment loss is allocated first to reduce the carrying amount 
of any goodwill allocated to the unit and then to the other assets 
of the unit pro-rata on the basis of the carrying amount of each 
asset in the unit. 

Revenue recognition
Revenue is measured at the fair value of the consideration 
received or receivable and represents amounts receivable for 
goods and services provided in the normal course of business, 
net of discounts, VAT and other sales-related taxes. 

Sales of goods are recognised when goods are delivered and 
title has passed. Licence income is recognised when the benefit 
has been transferred to the licensee and the group has satisfied 
performance requirements under the terms of the relevant 
agreement. 

Grants services revenues and services revenues are recognised 
based on percentage completion of contracts completed by the 
reporting date relative to total contracts for individual projects . 
Grants released to the income statement are recognised within 
revenue, taking account of each grant’s specific performance 
terms and conditions

Interest income is accrued on a time basis by reference to the 
principal outstanding and at the effective interest rate applicable, 
which is the rate that exactly discounts estimated future cash 
receipts through the expected life of the financial asset to that 
asset’s net carrying amount.

Leasing
Rentals payable under operating leases are charged to income 
on a straight-line basis over the term of the relevant lease. 
Benefits received and receivable as an incentive to enter into an 
operating lease are also spread on a straight-line basis over the 
same term.

Foreign Currencies
The individual financial statements of each Group company are 
prepared in the currency of the primary economic environment 
in which it operates (its functional currency). For the purpose of 
the consolidated financial statements, the results and financial 
position of each Group company are expressed in pounds 
sterling which is the functional currency of the Company and the 
presentation currency for the consolidated financial statements.

In preparing the financial statements of the individual companies, 
transactions in currencies other than the entity’s functional currency 
(foreign currencies) are recorded at the rates of exchange 
prevailing on the dates of the transactions. At each balance sheet 
date, monetary assets and liabilities that are denominated in 
foreign currencies are retranslated at the rates prevailing on the 
balance sheet date. Non-monetary items that are measured in 
terms of historical cost in a foreign currency are not retranslated.

Exchange differences arising on the settlement of monetary 
items, are included in profit or loss for the period except for 
differences arising on the retranslation of non-monetary items 
in respect of which gains and losses are recognised directly in 
equity. For such non-monetary items, any exchange component 
of that gain or loss is also recognised directly in equity.

For the purpose of presenting consolidated financial statements, 
the assets and liabilities of the Group’s foreign operations are 
translated at exchange rates prevailing on the balance sheet 
date. Income and expense items are translated at the average 
exchange rates for the period, unless exchange rates fluctuate 
significantly during that period, in which case the exchange 
rates at the date of transactions are used. Exchange differences 
arising, if any, are classified as equity and transferred to the 
Group’s translation reserve. Such translation differences are 
recognised as income or as expenses in the period in which  
the operation is disposed of.

Proteome Sciences plc  Annual report and accounts 2015 

37

noteS to tHe conSoLidated  financiaL StatementS (continued) 
for the year ended 31st December 2015

Borrowing costs
All borrowing costs are recognised in profit or loss in the period 
in which they are incurred.

Retirement benefit costs
Payments to defined contribution retirement benefit schemes 
are charged as an expense as they fall due. Payments made 
to state-managed retirement benefit schemes are dealt with as 
payments to defined contribution schemes where the Group’s 
obligations under the schemes are equivalent to those arising in 
a defined contribution retirement benefit scheme.

As a result of the acquisition of Proteome Sciences R&D 
Verwaltungs GmbH and Proteome Sciences R&D GmbH & Co 
KG from Aventis Research & Technologies GmbH & Co. KG the 
Group makes contributions in Germany to a funded defined 
contribution plan and to a funded defined benefit plan. These 
plans are operated in their entirety by the Pensionskasse der 
Mitarbeiter der Hoechst-Gruppe VVaG (Hoeschst Group), 
an independent German mutual insurance company which is 
required to comply with German insurance company regulations. 

The schemes’ assets are held in multi-employer funds, and the 
other employers who contribute to the schemes are not members 
of the Group. The Group has not been able to identify its share of 
the underlying assets and liabilities of the defined benefit scheme 
and accordingly it has also been accounted for as a defined 
contribution scheme. The Group’s contributions to the schemes 
are included within the amount charged to the income statement 
in respect of pension contributions. Funding contributions paid 
by the Group are based on annual contributions determined 
by Hoechst Group, the administrator for the pension plans. The 
Group does not have any information about any deficit or surplus 
in the defined benefit plan that may affect the amount of future 
contributions, including the basis used to determine that deficit or 
surplus and the implications, if any for the entity.

The Group also has a direct pension obligation (defined benefit 
obligation) for its German subsidiary for which it provides in full 
at the balance sheet date. This scheme has no separable assets. 
The company uses the projected unit credit method to determine 
the present value of its unfunded defined benefit obligation.

Taxation
Any tax payable is based on taxable profit for the year. Taxable 
profit differs from net profit as reported in the income statement 
because it excludes items of income or expense that are taxable 
or deductible in other years and it further excludes items that 
are never taxable or deductible. The Group’s liability for current 
tax is calculated using tax rates that have been enacted or 
substantively enacted by the balance sheet date.

Deferred tax is the tax expected to be payable or recoverable 
on differences between the carrying amounts of assets and 
liabilities in the financial statements and the corresponding 
tax bases used in the computation of taxable profit, and is 
accounted for using the balance sheet liability method. Deferred 
tax liabilities are generally recognised for all taxable temporary 
differences and deferred tax assets are recognised to the 
extent that it is probable that taxable profits will be available 
against which deductible temporary differences can be utilised. 
Such assets and liabilities are not recognised if the temporary 
difference arises from the initial recognition of goodwill or from 
the initial recognition (other than in a business combination) of 
other assets and liabilities in a transaction that affects neither the 
tax profit nor the accounting profit.

Deferred tax liabilities are recognised for taxable temporary 
differences arising on investments in subsidiaries and 
associates, and interests in joint ventures, except where the 
Group is able to control the reversal of the temporary difference 
and it is probable that the temporary difference will not reverse  
in the foreseeable future.

The carrying amount of deferred tax assets is reviewed at each 
balance sheet date and reduced to the extent that it is no longer 
probable that sufficient taxable profits will be available to allow 
all or part of the asset to be recovered.

Deferred tax is calculated at the tax rates that are expected to apply 
in the period when the liability is settled or the asset is realised. 
Deferred tax is charged or credited in the income statement, except 
when it relates to items charged or credited directly to equity,  
in which case the deferred tax is also dealt with in equity.

Deferred tax assets and liabilities are offset when there is a 
legally enforceable right to set off current tax assets against 
current tax liabilities and when they relate to income taxes levied 
by the same taxation authority and the Group intends to settle  
its current tax assets and liabilities on a net basis.

The Group is entitled to make claims for UK tax credit income 
on qualifying R&D expenditure each year under the Corporation 
and Taxes Act 2009. As an SME qualifying entity, tax credits 
are claimed at the rate of 225% of the tax effect of tax losses 
generated from qualifying R&D expenditure. Tax credits income 
is recognised on an accruals basis through profit or loss within 
taxation benefit/expense when there is reasonable assurance 
that the tax credits will be received from the UK Tax Authorities. 
A corresponding R&D Tax credits receivable is recognised in 
Receivables until such time as the receivable is settled in cash.

Property, plant and equipment
Fixtures and equipment are stated at cost less accumulated 
depreciation and any recognised impairment loss.

Depreciation is charged so as to write off the cost or valuation 
of assets over their estimated useful lives, using the straight-line 
method, on the following bases: 

Laboratory equipment, fixtures and fittings 

20%

Proteome Sciences plc  Annual report and accounts 2015 

38

noteS to tHe conSoLidated  financiaL StatementS (continued) 
for the year ended 31st December 2015

Equipment on loan
In December 2013 the Company was provided with mass 
spectrometry equipment for a period of at least three years, 
pursuant to a licence and research collaboration agreement 
made with Thermo Fisher Scientific during 2013. The Directors 
considered the requirements of IFRS in determining how this 
equipment should be recognised in the financial statements.  
The Directors took into account the fact that the machine has 
been provided to the Group with no restrictions on its use, and 
the fact that the three year period of the loan is considered 
to represent substantially the entire useful economic life of 
the asset. The Directors concluded that the economic risks 
and rewards of ownership of the equipment were therefore, 
transferred to the Group, and recognised the equipment within 
Property, Plant and Equipment. The value at which the Directors 
recognised the asset is considered to be represented by the  
fair value of the MS3 licence transferred at the commencement 
of the agreement less the cash consideration received.  
The equipment is being depreciated over the three year period 
of the loan agreement.

The gain or loss arising on the disposal or retirement of an asset 
is determined as the difference between the sales proceeds and 
the carrying amount of the asset and is recognised in income.

Internally-generated intangible assets – research and 
development expenditure
Expenditure on research activities is recognised as an expense 
in the period in which it is incurred.

Development expenditure, where it meets certain criteria (given 
below), is capitalised and amortised on a straight-line basis 
over its useful life. Asset lives are subject to regular review and 
an impairment exercise carried out at least once a year. Where 
no internally-generated intangible asset can be recognised, 
development expenditure is written-off in the period in which it is 
incurred.

An asset is recognised only if all of the following conditions are met:

 — the product is technically feasible and marketable;

 —  the company has adequate resources to complete the 

development of the product;

 —  it is probable that the asset created will generate future 

economic benefits; and

 — the development cost of the asset can be measured reliably.

The Directors do not consider that any Research and 
Development intangible assets have been created in 2015 or the 
prior year on the basis that it is uncertain whether the intangible 
assets will generate future revenue cash flows.

Impairment of tangible and intangible assets  
excluding goodwill
At each balance sheet date, the Group reviews the carrying 
amounts of its tangible and intangible assets to determine 
whether there is any indication that those assets have  
suffered an impairment loss. If any such indication exists,  
the recoverable amount of the asset is estimated in order  
to determine the extent of the impairment loss (if any). 

Where the asset does not generate cash flows that are 
independent from other assets, the Group estimates the 
recoverable amount of the cash-generating unit to which the 
asset belongs. An intangible asset with an indefinite useful life  
is tested for impairment annually and whenever there  
is an indication that the asset may be impaired.

Recoverable amount is the higher of fair value less costs  
to sell and value in use. If the recoverable amount of an asset  
(or cash-generating unit) is estimated to be less than its carrying 
amount, the carrying amount of the asset (cash-generating unit) 
is reduced to its recoverable amount. An impairment loss  
is recognised as an expense through profit and loss.

Investments in subsidiaries
Investments in subsidiaries are stated at cost less, where 
appropriate, provisions for impairment.

Inventories
Inventories are stated at the lower of cost and net realisable 
value. Cost comprises direct materials and, where applicable, 
direct labour costs and those overheads that have been incurred 
in bringing the inventories to their present location and condition. 
Cost is calculated using the weighted average method.  
Net realisable value represents the estimated selling price less 
all estimated costs of completion and costs to be incurred  
in marketing, selling and distribution.

Financial instruments
Financial assets and financial liabilities are recognised in  
the Group’s balance sheet when the Group becomes a party  
to the contractual provisions of the instrument.

Trade receivables
Trade receivables are measured at initial recognition at fair 
value, and are subsequently measured at amortised cost using 
the effective rate method. Appropriate allowances for estimated 
irrecoverable amounts are recognised in the income statement 
when there is objective evidence that the asset is impaired. The 
allowance recognised is measured as the difference between 
the asset’s carrying amount and the present value of estimated 
future cash flows discounted at the effective rate computed at 
initial recognition.

Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and  
demand deposits, and other short-term highly liquid investments 
that are readily convertible to a known amount of cash and are 
subject to an insignificant risk of changes in value.

Financial liabilities and equity instruments
Financial liabilities and equity instruments are classified  
according to the substance of the contractual arrangements 
entered into. An equity instrument is any contract that evidences a 
residual interest in the assets of the Group after deducting  
all of its liabilities.

Proteome Sciences plc  Annual report and accounts 2015 

39

noteS to tHe conSoLidated  financiaL StatementS (continued) 
for the year ended 31st December 2015

Borrowings
Interest-bearing loans are recorded initially at fair value, net 
of direct issue costs. Finance charges, including premiums 
payable on settlement or redemption and direct issue costs, 
are accounted for on an accruals basis in profit or loss using 
the effective interest rate method and are added to the carrying 
amount of the instrument to the extent that they are not settled in 
the period in which they arise.

4  critical accounting judgements and key sources  

of estimation uncertainty

Key sources of estimation uncertainty
The key assumptions concerning the future and other key  
sources of estimation uncertainty at the balance sheet date  
that have a significant risk of causing a material adjustment  
to the carrying amounts of assets and liabilities within the  
next financial year, are discussed below.

Trade payables
Trade payables are initially measured at fair value, and are 
subsequently measured at amortised cost, using the effective 
interest rate method.

Provisions
Provisions are recognised when the Group has a present 
obligation as a result of a past event, and it is probable that the 
Group will be required to settle that obligation. Provisions are 
measured at the Directors’ best estimate of the expenditure 
required to settle the obligation at the balance sheet date and 
are discounted to present value where the effect is material. 
Further details of the pension provision policy are set out in the 
paragraph above headed Retirement benefit costs. 

Share-based payments
The Group issues equity-settled share-based payments to 
certain employees. Equity-settled share-based payments  
are measured at fair value (excluding the effect of non-market 
vesting conditions) at the date of grant. The fair value determined 
at the grant date of the equity-settled share-based payments is 
expensed on a straight-line basis over the vesting period, based 
on the Group’s estimate of shares that will eventually vest based 
on the effect of non-market vesting conditions. Share based 
payments are recognised as an additional cost of investment 
in subsidiary undertakings in the company where the company 
issues share options to executives employed by its subsidiaries.

Fair value is measured by use of the Black Scholes model  
and for the LTIP awards the Monte Carlo model has been 
used. The expected life used in the model has been adjusted, 
based on management’s best estimate, for the effects of 
non-transferability, exercise restrictions, and behavioural 
considerations.

Internally-generated intangible assets – research and 
development expenditure
The Directors do not consider that any Research and 
Development intangible assets have been created in 2015  
or the prior year on the basis that it is uncertain whether the 
intangible assets will generate future revenue cash flows.

Impairment of goodwill
Determining whether goodwill is impaired requires an estimation 
of the fair value less costs to sell of the cash-generating units to 
which goodwill has been allocated. The fair value less costs to 
sell calculation requires the entity to estimate the future cash flows 
expected to arise from the cash-generating unit. The carrying 
amount of goodwill at the balance sheet date was £4,218,241. 
Details of the estimates used in the calculation are set out in  
note 13.

Investments in subsidiary companies
The carrying cost of the company’s investments in subsidiary 
companies is reviewed at each balance sheet date by reference 
to the income that is projected to arise therefrom. From a review 
of these projections, which can cover periods up to ten years, 
the Directors have made a provision against their carrying values 
as shown in note 15 to the accounts and the Directors therefore 
believe that the investments concerned will generate sufficient 
economic benefits to justify their revised carrying values, despite 
the inevitable uncertainties over timing of the receipt of income 
and the size of the markets from which income is anticipated.

5 revenue
An analysis of the Group’s revenue is as follows:

revenue 

Licences, sales of  goods  
and biomarker services 
Grant services income 

2015 
£’000 

1,675 
207 

1,882 

2014 
£’000

1,295 
266

1,561

Proteome Sciences plc  Annual report and accounts 2015 

40

 
 
noteS to tHe conSoLidated  financiaL StatementS (continued) 
for the year ended 31st December 2015

6 Segment information
The Group’s operations are organised into two geographic segments, being the EU (United Kingdom and Germany) and US.  
Internal reporting on costs and performance is segregated into these segments. 

In identifying the operating segments, management has considered internal reports about components of the Group that  
are used by the Chief Executive, who is the Chief Operating Decision Maker, to determine allocation of resources and to assess  
their performance.

revenue 
Licences/sales/services 
Grant services 

Revenue – all external 

operating Loss 
Investment revenues 
Finance costs 

Loss before tax 
Tax 

Loss after tax 

other information  
Capital additions 
Depreciation 

assets 
Current assets 
Non-current assets 

Segment assets 

Liabilities 
Current liabilities 
Non-current liabilities 

Segment liabilities 

2015 
£’000 

1,675 
207 

eu 

2014 
£’000 

1,295 
266 

1,882 

1,561 

(3,076) 
5 
(250) 

(3,989) 
8 
(242) 

(3,321) 
608 

(4,223) 
661 

(2,713) 

(3,562) 

2015 
£’000 

713 
395 

eu 

2014 
£’000 

155 
406 

3,403 
5,312 

3,271 
5,006 

8,715 

8,277 

2015 
£’000 

eu 

2014 
£’000 

(9,607) 
(276) 

(8,856) 
(313) 

(9,883) 

(9,169) 

2015 
£’000 

uS 

2014 
£’000 

– 
– 

– 

(5) 

– 

(5) 
– 

(5) 

2015 
£’000 

– 
– 

14 
– 

14 

2015 
£’000 

(1) 
– 

(1) 

– 
– 

– 

(4) 
– 
– 

(4) 
– 

(4) 

uS 

2014 
£’000 

– 
– 

14 
– 

14 

uS 

2014 
£’000 

(1) 
– 

(1) 

  consolidated

2015 
£’000 

1,675 
207 

2014 
£’000

1,295 
266

1,882 

1,561

(3,081) 
5 
(250) 

(3,993) 
8 
(242)

(3,326) 
608 

(4,227) 
661

(2,718) 

(3,566)

  consolidated

2015 
£’000 

713 
395 

2014 
£’000

155 
407

3,417 
5,312 

3,286 
5,006

8,729 

8,292

  consolidated

2015 
£’000 

2014 
£’000

(9,608) 
(276) 

(8,857) 
(313)

(9,884) 

(9,170)

Proteome Sciences plc  Annual report and accounts 2015 

41

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
noteS to tHe conSoLidated  financiaL StatementS (continued) 
for the year ended 31st December 2015

Revenues from major products and services
The Group’s revenues from its major products and services were 
as follows:

TMT® revenues 
Other 

Revenues from licenses,  
sales and services 

2015 
£’000 

882 
793 

2014 
£’000

771 
524

1,675 

1,295

Geographical Information
The Group’s revenue from external customers by their 
geographical location is derived as follows:

US 
EU 
Other 

grant services income 
EU 

Revenues and other income  
from major products and services 

2015 
£’000 

1,320 
196 
159 

1,675 

207 

1,882 

8 operating loss
Operating loss is stated after charging/(crediting):

Depreciation charge 
– owned 
– on loan 
Research and development costs 
Operating lease rentals 
– other 
Auditor’s remuneration (see below) 
Foreign exchange gains 
Cost of  inventories charged  
as an expense 

2015 
£’000 

158 
237 
1,248 

290 
86 
(15) 

53 

2014 
£’000

170 
236 
1,559 

283 
71 
(22) 

342

The analysis of auditor’s remuneration is as follows:

2015 
£’000 

2014 
£’000

2014 
£’000

1,004 
179 
112

1,295 

266

fees payable to the company’s  
auditor for the audit of the  
company’s annual accounts 
fees payable to the company’s  
auditor for other services to the group 
–  The audit of  the Company’s  

subsidiaries pursuant to legislation 

1,561

total audit fees 

42 

13 

55 

18 

13 

31  

 86 

38 

14

52

18 

 1

19

 71

Tax compliance services  
Other tax compliance services –  
VAT, grants, share schemes,  
income tax advice 

total non-audit fees 

total fees  

Included in revenues arising from sales into the US market are 
revenues of approximately£0.982m (2014: £1.004m) which 
arose from sales to the Group’s largest customer: Thermo Fisher 
Scientific Inc. 

7 (i) finance income

Income arising from bank deposits 

(ii) finance costs

Interest on loans (note 18) 

2015 
£’000 

5 

2015 
£’000 

250 

2014 
£’000

8

2014 
£’000

242

Proteome Sciences plc  Annual report and accounts 2015 

42

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
noteS to tHe conSoLidated  financiaL StatementS (continued) 
for the year ended 31st December 2015

9 Staff costs
The average monthly number of employees (including Executive Directors) was:

Research and development 
Administration  

Their aggregate remuneration (including that of Executive Directors) comprised:

Wages and salaries 
Social security costs 
Other pension costs  

2015 
number 

2014 
number

28 
 7 

35 

28 
 8

 36 

£’000 

2,005 
316 
130  

£’000

2,075 
330 
 213

2,451 

2,618

Social security costs shown above include a credit of £11,000 (2014 charge: £3,000) from the provision for notional National Insurance 
contributions payable upon the exercise of vested LTIP options.

10 directors’ remuneration and transactions
The Directors’ emoluments in the year ended 31st December 2015, excluding pension costs, were:

executive directors 
C.D.J. Pearce 
G. Ellis (appointed 1st October 2014)   
J.L. Malthouse (retired 1st December 2014) 
Dr. I. Pike  

non-executive directors 
Prof. W. Dawson 
R. McDowell (appointed 1st July 2014) 
M. Diggle (appointed 16th October 2014) 
R.S. Harris (resigned 1st July 2014) 

basic 
salary 
2015 
£’000 

benefits 
in kind 
2015 
£’000 

276 
150 
– 
150 

28 
25 
– 
– 

11 
4 
– 
3 

– 
– 
– 
– 

total 
2015 
£’000 

287 
154 
– 
153 

28 
25 
– 
– 

total 
2014 
£’000

300 
48 
164 
143 

28 
12 
– 
19

629 

18 

647 

714

(i)  The remuneration of the Executive Directors is decided by the Remuneration Committee.

(ii)   Aggregate emoluments disclosed above do not include any amounts for the value of options to subscribe for Ordinary Shares in 

the Company granted to or held by the Directors.

(iii) No options were exercised by Directors during the year (2014: none)

(iv) Details of the options in place and of awards under the Company’s Long-Term Incentive Plan are given in note 20.

(vi) The number of Directors in pension schemes is as follows:

Defined contribution pension schemes 

2015 

2014

3  

 4 

Proteome Sciences plc  Annual report and accounts 2015 

43

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
noteS to tHe conSoLidated  financiaL StatementS (continued) 
for the year ended 31st December 2015

Pension costs in the year ended 31st December 2015 were  
as follows:

C.D.J. Pearce 
G. Ellis 
J.L. Malthouse 
Dr. I. Pike 

2015 
£’000 

– 
15 
– 
15 

30 

2014 
£’000

6 
5 
4 
14

29

Directors’ transactions
(a)   Professor W. Dawson is a shareholder in Bionet Ltd. which 
provided consultancy services to the company during the  
year at a cost of £3,000 (2014: £2,000).

(b)  Save as disclosed in (a) above and in note 18(b), no Director 
had a material interest in any contract of significance with the 
Company in either year.

11 tax credit on loss before taxation on ordinary activities

UK Corporation tax – R&D tax credit 
Overseas tax charge 

Group tax credit for the year 
Adjustment re previous year 

2015 
£’000 

625 
(17) 

608 
– 

608 

2014 
£’000

613 
(11)

602 
59

661

The UK Corporation tax credit relates to research and development 
tax credits claimed under the Corporation Taxes Act 2009.

At 31st December 2015 there were tax losses available for carry 
forward of approximately £43.1m (2014: £42.8 million).

The tax credit and trading losses to be carried forward for  
the year are subject to the agreement of HM Revenue & Customs.

Factors affecting the tax credit/(charge) for the year
The tax credit for the year is lower (2014: lower) than the  
standard rate of corporation tax in the UK. The differences  
are explained below:

Loss before tax 

Income tax (charge)/credit  
calculated at 20.25% (2014: 21.5%) 
Effects of: 
Expenses that are not deductible  
in determining taxable profit 
Fixed asset timing differences 
Effect of  concessions  
(Research and Development) 
Short-term timing differences 
(Losses surrendered for  
R&D tax credit)/R&D relief  
(Unrecognised tax losses  
carried forward)/brought forward  
losses utilised 
Effect of  overseas tax 
R&D tax credit claimed 
Other taxable income 

Group tax credit/(charge) for the year 
Adjustment re prior year 

2015 
£’000 

(3,326) 

2014 
£’000

(4,227)

674 

909 

(14) 
(154) 

491 
– 

(871) 

(66) 
(17) 
625 
(60) 

608 
– 

608 

(41) 
(58) 

537 
(1) 

(968) 

(314) 
(11) 
613 
(64)

602 
59

661

Unrecognised deferred tax 
The following deferred tax assets and liability have not been 
recognised at the balance sheet date:

Tax losses – revenue 
Depreciation in excess  
of  capital allowances 
Provisions 
Share-based payments 

total 

2015 
£’000 

7,348 

(154) 
3 
– 

7,197 

2014 
£’000

8,569 

(10) 
7 
1

8,567

The deferred tax assets have not been recognised as the 
Directors are uncertain of their recovery. The assets will be 
recovered if the Group makes sufficient taxable profits in the 
future against which losses can be utilised.

Changes to tax legislation
The main rate of UK corporation tax reduced from 21% to 20% 
from 1st April 2015. This rate will also be effective for the tax year 
2016/17. This rate will fall to 19% for the year beginning 1 April 
2017, and to 17% for the year beginning 1 April 2020.

Proteome Sciences plc  Annual report and accounts 2015 

44

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
noteS to tHe conSoLidated  financiaL StatementS (continued) 
for the year ended 31st December 2015

14 Property, plant and equipment
Property, plant and equipment comprise laboratory equipment, 
fixtures and fittings and motor vehicles held by and equipment  
on loan to the Group. The movement in the year was as follows:

equipment 
on loan 
£’000 

Laboratory 
equipment, 
fixtures and 
fittings 
£’000

12 Loss per ordinary share
The calculations of basic and diluted loss per ordinary share  
are based on the following losses and numbers of shares.

Loss for the financial year 

 basic and diluted

2015 
£’000 

(2,718) 

2015 
number of 
shares 

2014 
£’000

(3,566)

2014 
number of 
shares

Weighted average number  
of  ordinary shares for the  
purposes of  calculating basic  
earnings per share: 

221,036,176 

211,129,430

In 2015 and 2014 the loss attributable to ordinary shareholders 
and weighted average number of ordinary shares for the purpose 
of calculating the diluted earnings per ordinary share are identical 
to those used for basic earnings per ordinary share. This is 
because the exercise of share options that are out of the money 
would have the effect of reducing the loss per ordinary share  
and is therefore not dilutive. 

1st January 2014 
Exchange adjustments 
Additions during the year 

1st January 2015 
Exchange adjustments 
Additions during the year 

31st December 2015 

depreciation 
1st January 2014 
Exchange adjustments 
Charge for the year 

13 goodwill

cost and carrying amount 
1st January 2015 and 31st December 2015   

1st January 2015 
Exchange adjustments 
Charge for the year 

At 31st December 2015 

goodwill 
£’000

4,218

710 
– 
– 

710 
– 
– 

710 

– 
– 
236 

236 
– 
237 

473 

474 

237 

3,705 
(168) 
155

3,692 
(127)  
713

4,278

3,360 
(152) 
170

3,378 
(115) 
158

3,421

314

857

The goodwill has been allocated to the EU CGU. For the purpose 
of testing goodwill the recoverable value of the CGU is determined 
from fair value less estimated costs of disposal. In assessing the fair 
value of the CGU, management and the Directors have considered 
and assessed the following evidence:

(a)   As at 31 December 2015, the market capitalisation for the 
group was £35.9m based on the quoted share price of the 
company of 15.75p per ordinary share; and

(b)  During the year raised new equity finance of £2.495m  

at 18p per ordinary share;

The Directors have concluded that based on the above, 
recoverable value exceeds the carrying value of the goodwill  
at 31 December 2015.

carrying amount 
31st December 2014 

31st December 2015 

Included within Property, Plant and Equipment is mass 
spectrometry equipment with a net book value of £0.237m,  
which was provided to the Group for a period of at least three  
years, pursuant to the licence and research collaboration 
agreement made with Thermo Fisher Scientific in 2013. The 
equipment is being depreciated over the three year period  
of the loan agreement. 

The Company owned no fixed assets during either the current  
or preceding financial year.

Proteome Sciences plc  Annual report and accounts 2015 

45

 
 
 
 
 
 
 
 
 
 
 
  
  
  
 
 
 
 
 
 
 
noteS to tHe conSoLidated  financiaL StatementS (continued) 
for the year ended 31st December 2015

15 investment in subsidiaries 

company 

At 1st January 2014 
Additional investment in the year 
Provisions for impairment during the year 

At 31st December 2014 

At 1st January 2015 
Additional investment in the year 
Provisions for impairment during the year 

At 31st December 2015 

  cost of shares 
in subsidiary  
undertakings 
£’000 

Loans to 
subsidiary 
undertakings 
£’000 

5,151 
182 
(957) 

38,460 
3,659 
(254) 

total 
£’000

43,611 
3,841 
(1,211)

4,376 

41,865 

46,241

4,376 
35 
– 

41,865 
2,728 
(20,600) 

46,241 
2,763 
(20,600)

4,411 

23,993 

28,404

(i)   The increase in the cost of shares in subsidiary undertakings of £0.035m (2014: £0.181m) represents a capital contribution 

between the Company and certain of its subsidiaries, reflecting the provision of equity instruments in the Company to subsidiary 
company employees.

(ii)   The increase in loans to subsidiary companies in 2015 arose from the provision of further funds to the company’s trading  

subsidiary and German subsidiary company.

(iii)  A provision for impairment of £20.6m has been recognised during 2015 against the carrying value of loans advanced to the UK 
subsidiary Electrophoretics Limited. The recoverable value of the asset at 31 December 2015 has fallen since the prior year.

Principal Group investments
The Company has investments in the following subsidiary undertakings, which contribute to the net assets of the Group:

Principal subsidiary undertakings 

Proteome Sciences R&D  
Verwaltungs GmbH 

Proteome Sciences R&D 
GmbH & Co. KG 

country of  
incorporation 
  and operation 

  Germany 

  Germany 

Xzillion GmbH & Co. KG 

  Germany 

Proteome Sciences, Inc. 

Electrophoretics Limited 

Veri-Q Inc. 

Phenomics Limited 

U.S.A. 

United  
Kingdom 

U.S.A. 

United 
Kingdom 

Principal 
activity 

 Administrative 
  Company 

Research 
  Company 

 Administrative  
  Company 

Research 
  Company 

 Administrative 
 and Research 
  Company 

Research 
  Company  

Dormant 

description and proportion 
of shares held by the

company  

group

  100% Share  100% Share 
Capital

Capital 

100% 

100% 
  Partnership  Partnership 
Interest

Interest 

100% 

100% 
  Partnership  Partnership 
Interest

Interest 

100% 
Common 
Stock 

100% 
Ordinary 
Shares 

76.9% 
Common 
Stock 

100% 
Ordinary 
Shares 

100% 
 Common 
Stock

100% 
Ordinary 
Shares

76.9% 
Common 
Stock

100% 
Ordinary 
Shares

(i)   The investments in Proteome Sciences, Inc., Electrophoretics Limited and Phenomics Limited comprise the entire issued share 

capital of each subsidiary undertaking and carry 100% of the voting rights.

Proteome Sciences plc  Annual report and accounts 2015 

46

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
noteS to tHe conSoLidated  financiaL StatementS (continued) 
for the year ended 31st December 2015

16 inventories

Work-in-progress 
Finished goods 

17 other current assets 

a) Trade and other receivables

Trade debtors 
R&D tax credit recoverable 
Other debtors 
Prepayments 

No allowance for doubtful debts was recognised in 2015 or 2014. 

b) Cash and cash equivalents

2015 
£’000 

129 
162 

291 

group 
2014 
£’000 

207 
647 
176 
43 

1,073 

2014 
£’000

182 
162

344

company 
2014 
£’000

– 
– 
– 
–

–

group 
2015 
£’000 

364 
659 
243 
52 

1,318 

company 
2015 
£’000 

– 
– 
– 
– 

– 

group 
2015 
£’000 

company 
2015 
£’000 

group 
2014 
£’000 

company 
2014 
£’000

Cash and cash equivalents 

1,808 

1,064 

1,869 

1,512

The Directors consider that the carrying amount of trade receivables and cash and cash equivalents approximates to their fair value. 

18 financial liabilities

(a) Trade and other payables

Due within one year 
Trade creditors 
Other payables and accruals 
Hire purchase payables 

Due after one year 
Hire purchase payables 

Hire purchase payables have the following maturity profile at 31st December 2015

Due within one year 
Due in more than one year but not more than two years 
Due in more than two years but not more than three years 

group 
2015 
£’000 

company 
2015 
£’000 

group 
2014 
£’000 

company 
2014 
£’000

18 
540 
220 

778 

386 

– 
– 
– 

– 

28 
289 
– 

317 

– 

– 
– 
–

–

£’000

220 
220 
166

606

Proteome Sciences plc  Annual report and accounts 2015 

47

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
noteS to tHe conSoLidated  financiaL StatementS (continued) 
for the year ended 31st December 2015

Trade creditors and other payables principally comprise amounts outstanding for trade purchases and continuing costs.  
The average credit period taken for trade purchases is between 30 and 45 days. For most suppliers no interest is charged on  
the trade payables for the first 30 days from the date of the invoice. The Group has financial risk management policies in place  
to ensure that all payables are paid within the credit time frame.

The Directors consider that the carrying amount of trade payables approximates to their fair value.

(b) Short term borrowings

group  
2015 
£’000 

company  
2015 
£’000 

group  
2014 
£’000 

company 
2014 
£’000

Loan from related party 

8,443 

1,418 

8,193 

1,376

The Directors consider that the carrying amount of borrowings approximates to their fair value.

note:

(i)   The loan from related party represents a loan from Mr C D J Pearce, the Chief Executive of the Company. The loan is secured  
by a fixed charge over the Company’s patent portfolio and a floating charge over the Company’s stock in trade. The loan bears 
interest at 2.5% above the base rate of Barclays Bank plc. Loan amounts representing £5m may be converted into ordinary share 
capital at the option of Mr Pearce at the lower of market price on the date of conversion or the average price over the lowest 
consecutive ten day trading period since 29th June 2006. Electrophoretics Ltd, the company’s subsidiary has assumed all 
obligations for the loan. The Company has also guaranteed the subsidiary’s payment obligations.

(ii)  The loan is repayable on seven days notice, or immediately in the event of:

    (a)  C.D.J. Pearce ceasing to be an Executive Director of the company. As noted in the Directors’ Report on page 27,  

C.D.J. Pearce has a service contract with a notice period of not less than two years. 

    (b) A general offer to the shareholders of the Company being announced to acquire its issued share capital.

    (c) The occurrence of any of the usual events of default attaching to this sort of agreement.

(iii) The amounts shown above as outstanding under short term borrowings include accrued interest. 

19 Provisions

group 

At 1st January 
Additional provision in the year 
Utilisation of  provision 

At 31st December 

Included in short-term provisions 

Included in long-term provisions 

company – long term provision  

At 1st January 
Reduction in provision in the year 

At 31st December  

Pensions 
provisions 
£’000 

other 
provisions 
£’000 

287 
– 
(26) 

261 

339 
– 
(339) 

– 

2015 
total 
£’000 

626 
– 
(365) 

261 

– 

261 

2015 
£’000 

26 
(11) 

15 

2014 
total 
£’000

496 
130 
–

626

313

313

2014 
£’000

28 
(2)

26

(i)  Other provisions consisted of provisions for various professional costs, and were fully utilised during 2015. 

(ii)   The pension provision relates to pension costs which may become payable in connection with the group’s Frankfurt employees, 
under the pension scheme arrangements set out in note 19(iv). This provision will be utilised as members of the scheme reach 
retirement age and draw down their pensions.

Proteome Sciences plc  Annual report and accounts 2015 

48

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
noteS to tHe conSoLidated  financiaL StatementS (continued) 
for the year ended 31st December 2015

(iii)  Long term provisions include £15,000 (2014: £26,000) for National Insurance contributions payable upon the exercise  

of vested LTIP options.

(iv) Pension arrangements 
     As a result of the acquisition of Proteome Sciences R&D Verwaltungs GmbH and Proteome Sciences R&D GmbH & Co KG from 
Aventis Research & Technologies GmbH & Co KG, the Group makes contributions in Germany to a funded defined contribution 
plan and to a funded defined benefit plan. These plans are operated in their entirety by the Pensionskasse der Mitarbeiter der 
Hoechst-Gruppe VVaG (Hoechst Group), an independent German mutual insurance company, which is required to comply with 
German insurance company regulations. 

     The schemes assets are held in multi-employer funds, and the other employers who contribute to the schemes are not members  
of the Group. The Group has not been able to identify its share of the underlying assets and liabilities of the defined benefit  
scheme and accordingly it has also been accounted for as defined contribution scheme. The Group’s contributions to the  
scheme are included within the amount charged to the income statement in respect of pension contributions.

     Funding contributions paid by the Group are based on annual contributions determined by Hoechst Group, the administrator for 
the pension plans. For the year ending 31 December 2016, funding contributions payable by the Group are based on employee 
contributions at the rate of 1.5%-2.5% (2015: 1.5%-2.5%) of wages and salaries and employer contributions at the rate of 5 (2015: 
4) times employee contributions.

    The amount charged to the income statement in respect of the contributions to the scheme in 2015 was £ 49,507 (2014: £63,984).

     As at 31 December 2015, an actuarial deficit did not exist for the multi-employer scheme. The Group’s contributions to the scheme 
during 2015 represented 0.03% of total contributions to the scheme by employers and employees. Under the terms of the multi-
employer plan, the group’s obligations are limited to the original promise/commitment that it has given to its own employees. The 
group does not have an exposure to liability in relation to other third party employers’ obligations. The Group does not have any 
information about how the actuarial status of the plan may affect the amounts of future contributions to the plan. 

     The Group also has a direct pension obligation for which it provides in full at the balance sheet date. This scheme has no  

separable assets. The company uses the projected unit credit method to determine the present value of its unfunded defined 
benefit obligation. Demographic assumptions are based on Prof. Klaus Heubeck’s mortality table “Richttafeln 2005 G”, the 
standard German actuarial table, with full recognition for fluctuations in mortality rates on account of gender and current age. 
Pensionable age has been set at 60.

     The company has applied a discount rate for the year of 2% (2014: 2%). The company has assumed an income increase  

of 2.75% (2014: 2.75%) and inflation of 2.25% (2014: 2.25%).

     Provisions for future unfunded pension liabilities at 31st December 2015 amounted to £260,241 (2014: £286,830). Amounts 

recognised through the consolidated income statement for the year to 31st December 2015 included service costs of £11,800 
(2014: 23,587), interest costs of £5,644 (2014: 6,325) and an actuarial gain of £27,374 (2014: loss of 46,147).

(c)  Other pension costs in relation to defined contribution schemes for United Kingdom employees amounted to £97,955  

(2014: £89,961)

20 Share capital

i) Authorised 

330,000,200 (2014: 330,000,200) Ordinary Shares of  1p each  
49,998 Redeemable Ordinary Shares of  £1 each 
1,063,822 5% (gross) Redeemable Preference Shares of  £1 each (voting) 
786,178 5% (gross) Redeemable Preference Shares of  £1 each (non-voting) 

2015 
£’000 

3,300 
50 
1,064 
786 

2014 
£’000

3,300 
50 
1,064 
786

5,200 

5,200

No Redeemable Preference shares of either class had been allotted and called up at the 31st December 2015 and 2014. At the  
31st December 2019 any redeemable preference shares then in issue must be redeemed at par by that date. The redeemable 
preference shares have been classified as equity as the substance and legal form of the arrangement is equity, with no debt 
component. 

Proteome Sciences plc  Annual report and accounts 2015 

49

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
noteS to tHe conSoLidated  financiaL StatementS (continued) 
for the year ended 31st December 2015

ii) Allotted and called-up

Ordinary Shares of  1p each  

The increase in the number of shares in issue in 2015 arose as follows:

As at 1st January 2015 
Issued in share placing 19th June 2015 

At 31st December 2015 

2015 
£’000 

2014 
£’000

2,280 

2,141

2015 
number

  214,105,620 
  13,861,112

  227,966,732

iii) Options
At 31st December 2015 options had been granted and were still outstanding in respect of the Company’s Ordinary Shares of 1p  
under the Company’s share option schemes as follows:

number  
of shares 

nominal 
value 
£ 

exercise 
price 

dates exercisable

Granted under Separate Option Deed  

150,000 

1,500 

29.75p 

1.10.2013 – 1.10.2020

Options under both schemes may also be exercised from the date on which any shares in the Company are first admitted to the 
Official List of the London Stock Exchange.

The above option was granted in the year to the 31st December, 2010 and was fully vested by 30 September 2013.

(iv) 2004 and 2011 Long-Term Incentive Plan (“LTIP”)
At 31st December 2015, the maximum number of the Company’s Ordinary Shares of 1p each to be potentially allocated or issued 
under the LTIP was as follows:

number at 
31st december 
2014 

700,965 
328,105 
 300,000  

1,329,070 

awarded 
in the year 

exercised 
in the year 

Lapsed 
in the year 

number at 
31st december 
2015 

first vesting 
date 

– 
 –  
– 

 – 

– 
 – 
 –  

– 
(328,105) 
 –  

700,965 
 – 
300,000 

– 
24th February, 2015 
2nd October, 2017 

 – 

(328,105) 

1,000,965

Latest exercise 
date

2nd July, 2017 
– 
–

At 31st December 2014, the maximum number of the Company’s Ordinary Shares of 1p each to be potentially allocated or issued 
under the LTIP was as follows:

number at 
31st december 
2014 

700,965 
2,596,491 
328,105 
– 

awarded 
in the year 

exercised 
in the year 

Lapsed 
in the year 

number at 
31st december 
2015 

first vesting 
date 

– 
– 
– 
300,000 

– 
– 
–  (2,596,491) 
– 
– 
– 
– 

700,965 
– 
 328,105 
300,000 

– 
7th November, 2014 
24th February, 2015 
2nd October 2017 

Latest exercise 
date

2nd July, 2017 
– 
– 
–

3,625,561 

 300,000 

 –  (2,596,491) 

1,329,070 

Proteome Sciences plc  Annual report and accounts 2015 

50

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(v) 2004 Share Option Plan
At 31st December 2015 options had been granted, had fully vested in prior reporting periods and were still outstanding (exercisable)  
in respect of the Company’s Ordinary Shares of 1p each under the Company’s 2004 Share Option Plan as follows:

Number of Shares 

Amount of Capital (£) 

Exercise Price (p) 

20,295 
67,650 
40,590 
12,177 
56,826 
 33,825 

231,363 

202.95 
676.50 
405.90 
121.77 
568.26 
 338.25 

2,313,63 

31.78 
36.77 
36.77 
27.72 
27.72 
15.52 

Dates Exercisable

9.6.09 – 9.6.16 
2.7.10 – 2.7.17 
2.7.10 – 2.7.17 
10.4.11 – 10.4.18 
10.4.11 – 10.4.18 
14.7.11 – 14.7.18

At 31st December 2014 options had been granted, had fully vested in prior reporting periodsand were still outstanding (exercisable)  
in respect of the Company’s Ordinary Shares of 1p each under the Company’s 2004 Share Option Plan as follows:

Number of Shares 

Amount of Capital (£) 

Exercise Price (p) 

13,530 
20,295 
67,650 
40,590 
12,177 
56,826 
33,825 

135.30 
202.95 
676.50 
405.90 
121.77 
586.26 
338.25 

244,893  

2,448.93 

68.37 
31.78 
36.77 
36.77 
27.72 
27.72 
15.52 

Dates Exercisable

15.7.08 – 15.7.15 
9.6.09 – 9.6.16 
2.7.10 – 2.7.17 
2.7.10 – 2.7.17 
10.4.11 – 10.4.18 
10.4.11 – 10.4.18 
14.7.11 – 14.7.18

(vi) 2011 Share Option Plan
At 31st December 2015 options had been granted and were still outstanding in respect of the Company’s Ordinary Shares of 1p each 
under the Company’s 2011 Share Option Plan as follows:

Number of Shares 

Amount of Capital (£) 

Exercise Price (p) 

Vesting Date 

Dates Exercisable

144,000 
85,000 
50,000 
25,000 

304,000 

1,440.00 
 850.00 
 500.00 
 250.00 

3,040.00 

36.50 
49.87 
33.75 
36.25 

17.2.15 
25.6.16 
9.6.17 
25.6.17 

17.2.15 – 17.2.22 
25.6.16 – 25.6.26 
9.6.17 – 9.6.24 
25.6.17 – 25.6.24

Proteome Sciences plc  Annual report and accounts 2015 

51

NOTES TO THE CONSOLIDATED  FINANCIAL STATEMENTS (CONTINUED) for the year ended 31st December 2015 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
  
  
  
 
 
 
noteS to tHe conSoLidated  financiaL StatementS (continued) 
for the year ended 31st December 2015

At 31st December 2014 options had been granted and were still outstanding in respect of the Company’s Ordinary Shares  
of 1p each under the Company’s 2011 Share Option Plan as follows:

number of Shares 

amount of capital (£) 

exercise Price (p) 

vesting date 

dates exercisable

167,000 
90,000 
50,000 
25,000 

332,000 

1,670.00 
 900.00 
 500.00 
 250.00 

3,320.00 

36.50 
49.87 
33.75 
36.25 

17.2.15 
25.6.16 
9.6.17 
25.6.17 

17.2.15 – 17.2.22 
25.6.16 – 25.6.26 
9.6.17 – 9.6.24 
25.6.17 – 25.6.24

21 Share based payments
The Company issues equity-settled share based payments under the 2004 and 2011 Share Option Plans. The vesting period  
is three years. If the options remain unexercised after a period of 10 years from the date of grant, the options expire. Options are 
usually forfeited if the employee leaves the Group before the options vest.

In addition, in 2004 the Company entered into a Long Term Incentive Plan for its Directors and some of its staff. The plan was 
accounted for as an equity settled scheme and had potential vesting dates from 2nd July 2010 to 31st July 2011 with any award  
being linked to share performance related targets.

At the 31st December 2015 and 31st December, 2014 awards over 700,965 shares had vested and were capable of exercise.

The 2004 LTIP closed during 2009 and no further awards can be made under this scheme. Details of all the remaining awards that 
have not yet vested are set out in note 20 (iv) above. Awards are usually forfeited if the employee leaves the Group before the  
vesting date.

A new Long Term Incentive Plan was introduced in 2011 and the maximum award under this scheme is 300,000 shares. A charge  
to the income statement of £ 35,000 (2014: £ 181,000) was made during the year in respect of both schemes.

The release of shares in respect of the awards still outstanding to participants will depend upon the growth of Proteome Sciences’  
total shareholder return (“TSR”) over a three year performance period relative to the AIM Healthcare Index. No shares will be  
released unless the Company’s TSR performance exceeds that of the Index, in which case 30% of the award will vest. The full award 
will vest only if the Company’s TSR performance exceeds that of the Index by 10%, with a pro-rata award between 30% to 100%  
for each percentage point of out-performance up to 10%.

Before awards vest the Remuneration Committee will satisfy itself that the TSR performance is a genuine reflection of the Company’s 
underlying performance over the three-year performance period.

Outstanding at 1st January, 2014 
Exercised in the year 
Forfeited in the year 

options 

426,440 
– 
(181,547) 

Outstanding at 31st December 2014   

244,893 

Forfeited in 2015 

(13,530) 

Outstanding and exercisable  
at 31st December 2015 

231,363 

Exercisable at 31st December 2014 

244,893 

No LTIP awards were exercised during the period.

2004 Share option Plan 

2004 LtiP

Weighted average  
exercise price (p) 

maximum number 
of shares 

Weighted average 
fair value per share (p)

32.62 
– 
65.71 

32.62 

68.37 

30.52 

32.62 

700,965 
– 
– 

700,965 

 – 

700,965 

700,965 

31.70 
– 
–

–

 –

31.70

31.70

Proteome Sciences plc  Annual report and accounts 2015 

52

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
noteS to tHe conSoLidated  financiaL StatementS (continued) 
for the year ended 31st December 2015

Outstanding at 1st January, 2014 
Granted in the year 
Forfeited during the year 

Outstanding at 1st January 2015 
Granted in the year 
Forfeited during the year 

Outstanding at 31st December 2015   

Exercisable at 31st December 2015 

Exercisable at 31st December 2014 

Outstanding at 1st January, 2014 

Granted in the year 
Lapsing in the year 

Outstanding at 31st December 2014   
Granted in the year 
Lapsing in the year 

Outstanding at 31st December, 2015   

Exercisable at 31st December, 2015 

Exercisable at 31st December, 2014 

options 

261,000 
75,000 
(4,000) 

332,000 
– 
(28,000) 

304,000 

144,000 

– 

options 

2,924,596 

300,000 
(2,596,491) 

628,105 
– 
(328,105) 

300,000 

– 

– 

2011 Share option Plan

Weighted average 
exercise price (p)

47.3 
34.6 
36.5

39.7 
– 
38.9

39.8

36.5

–

2011 LtiP

Weighted average 
exercise price (p)

18.7

 21.7 
18.7

23.6 
 – 
 25.6

 21.7

–

–

The options outstanding at 31st December 2015 had a weighted average remaining contractual life as follows:

2004 Share Option Plan 
2011 Share Option Plan 
LTIP 

The inputs into the Black-Scholes model were:

Weighted average share price 
Weighted average exercise price 
Expected volatility 
Expected life 
Risk free rate 
Expected dividends 

2015 
  no. of months 

2014 
  no of months

21.8 
85.6 
18.9 

2015 

36.6p 
36.6p 
  60.1% – 58% 
4 years 
 1.13% – 0.87% 
none 

31.8 
96.4 
23.8

2014

36.6p 
36.6p 
  60.1% – 52% 
4 years 
 1.13% – 0.60% 

None

Proteome Sciences plc  Annual report and accounts 2015 

53

 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
noteS to tHe conSoLidated  financiaL StatementS (continued) 
for the year ended 31st December 2015

notes

(i)   Expected volatility is a measure of the tendency of a security price to fluctuate in a random, unpredictable manner and is 

determined by calculating the historical volatility of the Company’s share price over the previous years.

(ii)   The expected life has been adjusted, based on management’s best estimate, for the effects of non-transferability, exercise 

restrictions and behavioural considerations.

(iii)  The company has used the Monte Carlo model to value the LTIP awards, which simulates a wide range of possible future share 
price scenarios and calculates the average net present value of the option across those scenarios and which captures the  
effect of the market-based performance conditions applying to such awards.

22 reserves description and purpose

Share premium
Amount subscribed for share capital in excess of nominal value.

Foreign exchange translation reserve
Gains/losses arising on retranslating the net assets of overseas operations into Sterling.

Retained earnings
All other net gains and losses and transactions with owners (e.g. dividends) not recognised elsewhere.

Other Reserves
The other reserve arose in the year ended 31st December 2002 and represented the premium on the allotment of shares issued for the 
acquisition of Xzillion Verwaltungs GmbH (now Proteome Sciences R&D Verwaltungs GmbH) and Xzillion Proteomics GmbH & Co KG.

Share based payment Reserve
The amounts transferred to the Equity Reserve are for charges made in respect of the requirements of IFRS 2 share-based payment. 
The other reserve arises from the combination of Group companies.

Merger Reserve
The merger reserve arose in the period to the 11 November 1994 and represents the premium on the allotment of new ordinary  
shares issued in a share exchange agreement entered into by the shareholders of Monoclonetics International Inc, now  
Proteome Sciences Inc.

Proteome Sciences plc  Annual report and accounts 2015 

54

noteS to tHe conSoLidated  financiaL StatementS (continued) 
for the year ended 31st December 2015

23 guarantees and other financial commitments

Operating lease arrangements
The Group leases certain land and buildings on short-term operating leases. The rents payable under these leases are subject to 
renegotiation at various intervals specified in the leases. The Group pays insurance, maintenance and repairs of these properties.

At the balance sheet date, the Group had outstanding commitments for future minimum lease payments under non-cancellable 
operating leases, which fall due as follows:

Within 1 year 
Within 2-5 years 

group 
2015 
£’000 

258 
508 

766 

company 
2015 
£’000 

61 
62 

123 

group 
2014 
£’000 

222 
638 

860 

company 
2014 
£’000

61 
62

123

Operating lease payments represent rentals payable by the Group for its laboratory and office properties.

24 financial instruments

Capital risk management
The Group manages its capital to ensure that entities in the Group will be able to continue as a going concern while maximising  
the return to stakeholders through the optimisation of the debt and equity balance. The capital structure of the Group consists of debt, 
which includes borrowing disclosed in note 18(b), cash and cash equivalents and equity attributable to equity holders of the parent, 
comprising issued capital, reserves and retained earnings as disclosed in the consolidated statement of changes in equity on  
page 33.

Gearing 
The Board reviews the capital structure on a semi-annual basis. As part of this review, the committee considers the cost of capital  
and the risks associated with each class of capital.

The Group’s gearing and equity at the year end is as follows:

Debt 
Cash and cash equivalents 

Net debt 

Deficit in equity 

Debt is defined as long and short term borrowings, as detailed in note 18(b).

Equity includes all capital and reserves of the Group attributable to equity holders of the parent company.

2015 
£’000 

(8,443) 
1,808 

2014 
£’000

(8,193) 
1,869

6,635 

(6,324)

(1,155) 

(878)

Proteome Sciences plc  Annual report and accounts 2015 

55

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
noteS to tHe conSoLidated  financiaL StatementS (continued) 
for the year ended 31st December 2015

Categories of financial instruments

financial assets 
Cash 

Trade receivables  

financial liabilities 
Other payables and accruals 

Trade and other payables 

Current tax liabilities 

Short-term borrowings 

Loan from subsidiary  

Hire purchase payables 

group 
2015 
£’000 

company 
2015 
£’000 

group 
2014 
£’000 

company 
2014 
£’000

1,808 

1,064 

1,869 

1,512

364 

(540) 

(18) 

1 

– 

– 

– 

– 

207 

(289) 

(28) 

(34) 

–

–

–

–

(8,443) 

(1,418) 

(8,193) 

(1,376) 

– 

(264) 

(606) 

– 

– 

– 

(279)

–

Proteome Sciences plc  Annual report and accounts 2015 

56

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
noteS to tHe conSoLidated  financiaL StatementS (continued) 
for the year ended 31st December 2015

Financial risk management objectives
The Group’s operations expose it to a variety of risks including interest risk and liquidity risk. 

Market risk
The Group’s activities expose it primarily to the financial risks of changes in foreign currency exchange rates and interest rates  
(see below).

Foreign currency risk management
The Group undertakes certain transactions denominated in foreign currencies. Hence, exposures to exchange rate fluctuations arise. 
The Group’s principal exposure is to movement in the Euro exchange rate, but it anticipates that a significant proportion of its future 
income will be received in this currency, thus helping to reduce its exposure in this area.

Foreign currency sensitivity analysis
The Group is mainly exposed to the currency of Germany (the Euro) and to the US dollar currency.

None of the Group’s companies has any assets or liabilities that are denominated in a currency other than the functional currency  
in which the companies operate and therefore a foreign currency sensitivity analysis would not be appropriate.

Interest rate risk management
The Group is exposed to interest rate risk arising from its short-term borrowings, details of which are set out in note 18(b).

The Group’s exposures to interest rates on financial assets and financial liabilities are detailed in the liquidity risk management  
section of this note.

Interest rate sensitivity analysis
The sensitivity analysis below has been determined based on the exposure to floating rate liabilities. The analysis is prepared 
assuming the amount of liability outstanding at balance sheet date was outstanding for the whole year. A 0.5% increase or decrease 
is used when reporting interest rate risk internally to key management personnel and represents management’s assessment of the 
reasonably possible change in interest rates.

If interest rates had been 0.5% higher and all other variables were held constant, the Group’s loss for the year ended 31st December 
2015 would have increased by £42,000 (2014: increase in loss by £40,000).

The Group’s sensitivity to interest rates has increased slightly during the current year due to the rise in the amount of its short term 
borrowings over the year.

Liquidity risk management
Ultimate responsibility for liquidity risk management rests with the Board of Directors, which has built an appropriate liquidity risk 
management framework for the management of the Group’s short, medium and long-term funding and liquidity management 
requirements. The Group manages liquidity risk by maintaining adequate reserves and borrowing facilities, by continuously  
monitoring forecast and actual cash flows and by matching the maturity profiles of financial assets and liabilities.

Proteome Sciences plc  Annual report and accounts 2015 

57

noteS to tHe conSoLidated  financiaL StatementS (continued) 
for the year ended 31st December 2015

Liquidity and interest risk tables
a)   The following tables detail the Group and Company’s remaining contractual maturity for its non-derivative financial liabilities.  

The tables have been drawn up based on the undiscounted cash flows of financial liabilities based on the earliest date on which 
the Group and Company can be required to pay. 

The table includes both interest and principal cash flows.

 Weighted average 
 effective interest 
rate 
% 

Less than 1 month 

group 
£’000 

company 
£’000 

Within 
one year 
group 
£’000 

Within 
1–2 years 
group 
£’000 

Within 
2–3 years
group 
£’000

2014 
Variable interest rate instruments – Borrowings 

2015 
Variable interest rate instruments – Borrowings 

3.00 

8,193 

1,376 

3.00 

8,443 

1,418 

– 

– 

– 

– 

–

– 

Fixed rate instruments – Hire purchase 

10.8% 

– 

– 

220 

220 

166

Proteome Sciences plc  Annual report and accounts 2015 

58

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
noteS to tHe conSoLidated  financiaL StatementS (continued) 
for the year ended 31st December 2015

25 related party transactions
a)  Transactions between the Company and its subsidiaries, which are related parties, have been eliminated on consolidation  

and were as follows: 

1) Loans advanced to subsidiary undertakings:  

At 1st January, 2014 
Additional investment in the year 
Provision for impairment 

At 31st December 2014 

At 1st January 2015 
Additional investment in the year 
Provision for impairment 

At 31st December 2015 

2) Loan from subsidiary undertaking:

At 31st January, 2014 
Exchange adjustment 

At 31st December, 2014 

At 1st January, 2015 
Exchange adjustment 

At 31st December, 2015 

Proteome 
  Sciences r&d 
£’000 

veri-q inc 
£’000 

electro- 
phoretics Ltd 
£’000 

255 
– 
(255) 

30,195 
3,659 
– 

total 
£’000

38,461 
3,659 
(255|)

– 

– 
– 
– 

– 

33,854 

41,865

33,854 
2,728 
(20,600) 

41,865 
2,728 
(20,600)

15,982 

23,993

8,011 
– 
– 

8,011 

8,011 
– 
– 

8,011 

(299) 
(20) 

279 

279 
(15) 

264 

Further details of the Company’s shares in and loans to its subsidiary undertakings are set out in note 15. 

b)   C.D.J. Pearce, a Director of the Company and therefore a related party, has made a loan facility available to the Company  

full details of which are set out in note 18 on page 48.

c)   Details of the remuneration of the Directors is set out in note 10, including details of pension contributions made by the  

Company and information in connection with their long-term benefits is shown in the Directors’ Report under the heading  
‘Directors and their interests’. 

d)  Key management personnel compensation.

Key management personnel are those persons having authority and responsibility for planning, directing and controlling  
the activities of the Group. Key management personnel for the year-ended 31 December 2015 and the comparative period  
were as follows:

Christopher Pearce (Executive Chairman) 
Geoff Ellis (Finance Director)  
Ian Pike (Chief Operating Officer)

Proteome Sciences plc  Annual report and accounts 2015 

59

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
noteS to tHe conSoLidated  financiaL StatementS (continued) 
for the year ended 31st December 2015

Key management personnel remuneration was as follows:

Salary 
Other long-term benefits 
Defined benefit scheme costs 
Share based payment expense 

2015 
£’000 

576 
30 
– 
26 

632 

2014 
£’000

637 
29 
– 
165

831

The amounts charged to the income statement relating to Directors in respect of the share-based payment charge were as follows:

2015 
£’000 

26 

2014 
£’000

165

26 events after the balance sheet date
There have been no significant events which have occurred subsequent to the reporting date.

Proteome Sciences plc  Annual report and accounts 2015 

60

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
adviSerS 

nominated advisers and Stockbrokers 

finnCap
60, New Broad Street 
London EC2R 7AS

auditor

BDO LLP
55 Baker Street 
London W1U 7EU

Solicitors

Freeths LLP 
1 Vine Street
Mayfair 
London W1J 0AH

bankers

Barclays Bank Plc 
Pall Mall Corporate Banking Group 
50 Pall Mall
London SW1Y 5AX

registrars

Capita Asset Services
The Registry 
34 Beckenham Road 
Beckenham 
Kent BR3 4TU
Shareholder Enquiries: 
+44(0) 871 664 0300

Proteome Sciences plc  Annual report and accounts 2015 

61

notice of meeting 

Notice is hereby given that the 22nd Annual General Meeting 
of Proteome Sciences plc will be held at The Law Society, 
113 Chancery Lane, London WC2A 1PL on 24th June 2016 at 
12:00 midday, for the purpose of considering and, if thought fit, 
passing the following Resolutions of which numbers 1 to 5 will 
be proposed as ordinary Resolutions and number 6 as a special 
Resolution.

ordinary business
1    To receive the financial statements and the reports of the 

Directors and of the auditors for the year ended  
31st December 2015.

2   To re-appoint Professor W Dawson as a Director.

3    To re-appoint Dr I Pike as a Director.

      (b)  the allotment (otherwise than pursuant to sub- 

paragraph (a) and (b)) of equity securities which are 
or are to be wholly paid up in cash up to an aggregate 
nominal amount of £455,933.46.

     and provided further that the authority and power conferred 
by this Resolution shall expire at the conclusion of the next 
Annual General Meeting of the Company or on 30th June 
2017, whichever is the earlier, unless such authority is 
renewed or extended at or prior to such time, save that the 
Company may before such expiry make any offer, agreement 
or other arrangement which would or might require equity 
securities to be allotted after the expiry of this authority and 
the Directors may then allot equity securities in pursuant of 
such an offer or agreement as if the authority and power 
hereby conferred had not expired.

4    To re-appoint BDO LLP as auditors of the Company in 

accordance with section 489 of the Companies Act 2006 until 
the conclusion of the next general meeting of the Company at 
which audited accounts are laid before the members and to 
authorise the Directors to fix their remuneration.

By order of the Board 
Coveham House 
Downside Bridge Road 
Cobham 
Surrey KT11 3EP

g.J. ellis
Secretary 

17th May 2016

Notes:
1. 

 A member entitled to attend and vote at the meeting is entitled to appoint 
more than one proxy, to exercise all or any of  his rights to attend, speak  
and vote in his place on a show of  hands or on a poll provided that each 
proxy is appointed to a different share or shares. Such proxy need not be a 
member of  the Company. In accordance with Article 90, any such appoint-
ment is valid only if  the instrument of  proxy is deposited with the Company’s 
registrars not less than forty eight hours before the time for holding by  
12:00 midday on 22nd June 2016 or any adjourned meeting. A proxy need 
not also be a member of  the Company. A form of  proxy and return envelope 
are enclosed; completion of  an instrument of  proxy will not prevent members 
from attending and voting in person should they wish to do so.

2. 

3. 

 Copies of  Executive Directors’ service agreements, and copies of  the terms 
and conditions of  appointment of  Non-executive Directors are available for 
inspection at the Company’s registered office during normal business hours 
from the date of  this notice until the close of  the Annual General Meeting 
(Saturday, Sundays and public holidays excepted) and will be available for 
inspection at the place of  the Annual General Meeting for at least 15 minutes 
prior to and during the meeting.

 Pursuant to regulation 41 of  the Uncertificated Securities Regulations 2001, 
the Company specifies that in order to have the right to attend and vote at the 
meeting (and also for the purpose of  calculating how many votes a person 
entitled to attend and vote may cast), a person must be entered on the reg-
ister of  members of  the Company by no later than the close of  business two 
days before the date of  the meeting. Changes to entries on the register of  
members after this time shall be disregarded in determining the rights of  any 
person to attend or vote at the meeting.

Special business

Ordinary Resolution
5    THAT the Directors of the Company be hereby authorised 

generally and unconditionally pursuant to and in accordance 
with section 551 of the Companies Act 2006 to exercise all 
the powers of the Company to allot shares or to grant rights 
to subscribe for or convert any security into shares in the 
Company up to an aggregate nominal amount of £759,889.11 
until the conclusion of the next Annual General Meeting of the 
Company or 30th June 2017, whichever is the earlier, but so 
that this authority shall allow the Company to make offers or 
agreements before the expiry of this authority which would, or 
might, require shares to be allotted or rights to subscribe for or 
to convert securities into shares to be granted after such expiry.

Special Resolution
6    THAT subject to, and upon Resolution 5 above, having 
been passed and becoming effective, the Directors be 
and are hereby authorised and empowered pursuant to 
section 570 of the Companies Act 2006 (the “Act”) to allot 
equity securities, as defined in section 560 of the Act, as if 
section 561(1) of the Act did not apply to any such allotment, 
provided that this power shall be limited to:

    (a)  the allotment of equity securities in connection with an offer 

by way of a rights issue, or any other pre-emptive offer, to 
the holders of ordinary shares in proportion (as nearly as 
may be) to their respective holdings of ordinary shares on 
a record date fixed by the Directors and to the holders of 
other equity securities as required by the rights of those 
securities or as the Directors otherwise consider necessary 
but subject to such exclusions or other arrangements as the 
Directors may deem necessary or expedient in relation to 
treasury shares, fractional entitlements, record dates, legal 
or practical problems in or under the law of any territory or 
the requirements of any regulatory body or stock exchange; 
and

Proteome Sciences plc  Annual report and accounts 2015 

62

 
form of ProxY 
for use by holder of Ordinary Shares at the 22nd Annual General Meeting  
of Proteome Sciences plc to be held on 24th June 2016 at 12:00 midday

I/WE (1)
of  
being (a) member(s) of the above-named company hereby appoint the chairman of the meeting (2) 
or     
Annual General Meeting to be held on 24th June 2016 at 12:00 midday, at The Law Society, 113, Chancery Lane, London WC2A 1PL,  
and at any adjournment thereof.

as my/our proxy and to vote for me/us and on my/our behalf at the Company’s 

Dated this  
Signature(s)

day of  

2016

Please indicate with an X in the space below how you wish your votes to be cast. If no instructions are given as to how the proxy shall 
vote, on any particular matter, the proxy will abstain or vote as he thinks fit.

resolution 

for 

against 

Withheld

ordinary business 
1.  To receive the financial statements  
2.  To re-appoint Professor W Dawson as a Director  
3.  To re-appoint Dr I Pike as a Director  
4.  To re-appoint BDO LLP as auditors  

Special business 
5.  To renew the Directors’ authority to allot shares   
6.  To renew the Directors’ authority to disapply pre-emption rights for the allotment of  shares  

(1)    Fill in your name(s) and address(es) in block capitals.
(2)    A member may appoint a proxy of his own choice and if any other proxy is preferred, strike out ‘the chairman of the meeting’  

and add the name of the proxy or proxies desired and initial the alteration.

Notes:
(a)    This form of  proxy duly completed must, to be valid for use at the meeting, be deposited, together with the power of  attorney or other authority (if  any) under  

which it is signed or a notarially certified copy thereof, with the Company’s registrars, not less than forty eight hours before the time for holding the meeting  
or adjourned meeting. A proxy may only vote on a poll.

(b)  A corporation may execute either under seal or under the hand of  an officer or attorney so authorised.

(c)   In the case of  joint holders of  shares, any one of  such holders may vote but, if  two or more joint holders are present in person or by proxy, the vote of  the  

senior will be accepted to the exclusion of  the votes of  the other joint holders and for this purpose seniority is determined by the order in which the names stand  
in the register.

(d)   A member entitled to attend and vote at the meeting is entitled to appoint more than one proxy, to exercise all or any of  his rights to attend, speak and vote in  

his place on a show of  hands or on a poll provided that each proxy is appointed to a different share or shares. Such proxy need not be a member of  the Company.  
In accordance with Article 90, any such appointment is valid only if  the instrument of  proxy is deposited with the Company’s registrars not less than forty eight  
hours before the time for holding the meeting or adjourned meeting. Appointment of  a proxy will not preclude a member from attending and voting in person  
at the meeting.

(e)   To appoint more than one proxy you may photocopy this form. Please indicate the proxy holder’s name and the number of  shares in relation to which they are  
authorised to act as your proxy (which, in aggregate, should not exceed the number of  shares held by you). Please also indicate if  the proxy instruction is one  
of  multiple instructions being given.

Proteome Sciences plc  Annual report and accounts 2015 

63

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
form of ProxY 
for use by holder of Ordinary Shares at the 22nd Annual General Meeting  
of Proteome Sciences plc to be held on 24th June 2016 at 12:00 midday

Proxy should be returned to our  
registrars, capita asset Services at:

PXS 
34 Beckenham Road
Beckenham
Kent BR3 4TU

Proteome Sciences plc  Annual report and accounts 2015 

64

#

Cautionary statement on  
forward-looking statements 

This document contains certain forward-looking 
statements relating to the Group. The Group 
considers any statements that are not historical 
facts as “forward-looking statements”. They 
relate to events and trends that are subject 
to risk and uncertainty that may cause actual 
results and the financial performance of  the 
Group to differ materially from those contained in 
any forward-looking statement. These statements 
are made by the Directors in good faith based 
on information available to them and such 
statements should be treated with caution due 
to the inherent uncertainties, including both 
economic and business risk factors, underlying 
any such forward-looking information.

this report has been designed  
and produced by thinkerdoer

www.thinkerdoer.co.uk
+44 (0)208 301 8465

Printed by Pureprint Group using their 
pureprint® environmental print technology, 
a guaranteed, low carbon, low waste, 
independently audited process that reduces 
the environmental impact of  the printing 
process. Pureprint Group is a CarbonNeutral® 
company and is certified to Environmental 
Management System, ISO 14001 and 
registered to EMAS, the Eco Management 
and Audit Scheme.

www.pureprint.com

The papers used for the production  
of  this report are certified by the Forest 
Stewardship Council®.

www.fsc-uk.org

Proteome Sciences plc
Coveham House
Downside Bridge Road
Cobham
Surrey KT11 3EP
United Kingdom

Email: info@proteomics.com 

Tel: +44 (0)1932 865065
Fax: +44 (0)1932 868696

www.proteomics.com

Registered number: 02879724

Proteome Sciences plc

Coveham House

Downside Bridge Road

Cobham

Surrey KT11 3EP

United Kingdom

Email: info@proteomics.com 

Tel: +44 (0)1932 865065

Fax: +44 (0)1932 868696

www.proteomics.com

Registered number: 02879724

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n
g
s

A
n
n
u
a
l

r
e
p
o
r
t
a
n
d
a
c
c
o
u
n
t
s
f
o
r

t
h
e
y
e
a
r
e
n
d
e
d
3
1
s
t

D
e
c
e
m
b
e
r
2
0
1
5