ps Okay just a little nibble. It seems clear to me the "valuation" for Boston's purpose was of Anson alone and not Polybiomed or LionMedical.
Edit For those that have not read the prospectus document perhaps I should make clear that contained therein is information that Boston have right of first refusal for the assets and equity of Anson. Hence my opinion above that their due diligence would have focused on Anson in generating a valuation. I would guess, but don't know, that the assests of Polybiomed and LionMedical were transfered to LMT from LM for £nil consideration rather that at book value or even fair value.