Company: GHRS
Filing Date: 2025-07-29
Form Type: 20-F/A
Source: 0001140361-25-027850
Chunk: 279

Company: GH Research PLC
Filing Date: 2025-07-29
Form: 20-F/A
Chunk 279
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   |     | 34 |   |     |   474 |   |     |   669 |   |
| Net Book Amount          |     |     |   |     |    |   |     |    |   |     |       |   |     |       |   |
| At December 31,2024      |     |  94 |   |     |  2 |   |     |  — |   |     |   652 |   |     |   748 |   |

F-14 Table of Contents Depreciation expense of $ 21thousand (2023: $ 35thousand, 2022: $ 33thousand) has been charged in research and development expenses and $ 0.3million (2023: $ 0.3million, 2022: $ 14thousand) in general and administration expenses.

12.Trade payables Trade payables primarily represents amounts incurred for the provision of manufacturing, research and consulting services and legal and professional fees, which are outstanding at the end of the year. Trade payables are due to be settled at different times within 12 months.

13.Other current liabilities

|                         |     | Year ended   
 December 31, |  2024 |     |       |  2023 |
|:------------------------|:----|:-------------|------:|:----|:------|------:|
|                         |     | $’000        |       |     | $’000 |       |
| Accruals                |     |              | 3,868 |     |       | 2,325 |
| Social security payable |     |              |   385 |     |       |   340 |
| Other liabilities       |     |              |   704 |     |       |   203 |
|                         |     |              | 4,957 |     |       | 2,868 |

Other current liabilities mainly comprise accruals for operating expenses and employee tax payable and are expected to be settled within one year.

14.Leases During the year ended December 31, 2023, the Group entered into a lease for an office space. The right-of-use asset relating to this lease has been included in property, plant and equipment. At the lease commencement date, the right-of-use asset was recognized at the present value of the future lease payments, discounted at the Group’s incremental borrowing rate which was calculated as 6