
SECTION 172 STATEMENT
In line with the Corporate Governance
Code 2018, this statement covers
how the Board has considered the
matters set out in section 172 of the
UK Companies Act 2006.
Section 172 requires directors to have
regard to the long-term consequences
oftheir decisions, the interests of key
company stakeholders, the impact of the
company’s activities on the community
and the environment, the desirability of
maintaining a reputation forhigh standards
of business conduct, and fair treatment
between the members of the company,
against a backdrop of the company’s
overall strategy and business model.
As a Guernsey company that legislation
does not directly apply to Syncona, but
the Board recognises the importance
ofthese issues.
As described in the Corporate
governance report (pages 76-79),
Syncona is an investment company and
has appointed its subsidiary Syncona
Investment Management Limited (SIML)
as Investment Manager, and delegated
responsibility for managing the
investment portfolio to it. Accordingly
theBoard is not directly involved in
management of the investment portfolio,
other than in respect of very large
decisions (such as the Gyroscope sale
this year) but sets strategy and oversees
the activities oftheSyncona team. The
Board’s consideration of the section 172
matters therefore mostly takes place in
the context of setting strategy and
oversight, with individual decisions being
relatively infrequent. During the year the
Board was required to consider the
proposed sale of the Company’s
investment in Gyroscope and further
details of how the Board approached
that decision are set out on the right.
Long-term decision-making
The Board is responsible for setting the
Company’s purpose, investment policy,
strategic objectives and risk appetite.
Ourpurpose is to extend and enhance
human life by founding and building
companies to deliver transformational
treatments to patients in areas of high
unmet need.
Inherent in this model is that we are
making investments where it could take
10 to 15 years to reach product approval,
and where significant investment and risk
is involved to get to that point. A long-term
outlook is therefore embedded in the
Company’s approach, and is a core part
of the Board’s discussions on strategy
and its oversight of the Syncona team and
when it does make individual decisions.
Further details: see Our strategy (pages
14-15); Investment process (pages
16-17); Risk management and Principal
risks (pages 44-53); Corporate
governance report (pages 76-79).
Our key stakeholders
Positive relationships with our
stakeholders are important to the success
of our business and in maintaining our
reputation and the Board reviews how it
and the Syncona team engage with these
stakeholders on an ongoing basis. Our
key stakeholders include our patients,
shareholders, the Syncona team and
portfolio companies. We also regard
wider society, including our impact on the
community and the environment, as one
of our key stakeholders. How the interests
of each of these key stakeholders are
taken into account in the business and by
the Board, is described in more detail on
pages 82-83.
Further details: see Sustainability (pages
54-71); Corporate governance report
(pages 76-79).
Maintaining a reputation for high
standards of business conduct
The Board is responsible for monitoring
theculture, values and reputation of the
business. Last year the Board worked
withthe Syncona team to capture the
Company’s purpose and values and
during this year has reviewed the steps
taken by the team to ensure that our
processes and ways of working are
aligned with those values. The Board
also monitors the implementation of our
sustainability framework, which sets out
how we will actas a responsible investor.
Further details: see Sustainability (pages
54-71); Corporate governance report
(pages76-79).
Case study: Sale of Gyroscope
During the year the Company sold its
investment in Gyroscope toNovartis. This
was a significant transaction for Syncona
and required Board approval of the sale.
The Board discussed and agreed that
thetransaction was consistent with
theCompany’s long-term strategy,
particularly given the transaction structure
which gives Syncona ongoing exposure to
Gyroscope’s development and the potential
for significant additional returns subject to
certain milestones. In addition, the Board
considered that there would be a positive
impact on the Company as the proceeds
ofthe sale would enable us to fund
opportunities elsewhere in theCompany
portfolio, particularly at a time of increased
market volatility affecting sentiment towards
early stage biotech businesses. While
retaining the investment was also attractive,
the Board noted the significant funding
required to get the Gyroscope business
tothe point of product approval, and
thatthere were risks, including market
conditions, around whether Gyroscope
could obtain this funding.
The Board also considered the impact
onvarious stakeholders and in particular
considered that Novartis’ strong
ophthalmology and gene therapy
experience had the potential to provide
astrong platform for the Gyroscope
business, potentially improving the speed
of getting a product to approval and
making it widely available to patients. For
shareholders the transaction represented
astrong return with the opportunity
forfurther upside from milestones. For
employees, while the Board acknowledged
the potential that some employees may
not be retained following the transaction,
the Board believed that the transaction
would benefit employees through the
incentive schemes that were in place
priorto the sale, and balanced these
considerations against the positive impacts
for Syncona and its other stakeholders.
Having considered all of these factors
theBoard approved the sale of the
Company’s investment in Gyroscope. The
sale transaction was signed in December
2021 and completed in February 2022.
STRATEGIC REPORT
GOVERNANCE
FINANCIAL STATEMENTS SHAREHOLDER INFORMATION
Syncona Limited Annual report and accounts 2022
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