Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-31 2025-05-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-06-01 Research and Experimental development on biotechnology false 1 1 true true false 12587645 2024-06-01 2025-05-31 12587645 2023-06-01 2024-05-31 12587645 2025-05-31 12587645 2024-05-31 12587645 c:Director1 2024-06-01 2025-05-31 12587645 d:PlantMachinery 2024-06-01 2025-05-31 12587645 d:PlantMachinery 2025-05-31 12587645 d:PlantMachinery 2024-05-31 12587645 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 12587645 d:MotorVehicles 2024-06-01 2025-05-31 12587645 d:MotorVehicles 2025-05-31 12587645 d:MotorVehicles 2024-05-31 12587645 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 12587645 d:FurnitureFittings 2024-06-01 2025-05-31 12587645 d:FurnitureFittings 2025-05-31 12587645 d:FurnitureFittings 2024-05-31 12587645 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 12587645 d:OfficeEquipment 2024-06-01 2025-05-31 12587645 d:OfficeEquipment 2025-05-31 12587645 d:OfficeEquipment 2024-05-31 12587645 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 12587645 d:ComputerEquipment 2024-06-01 2025-05-31 12587645 d:ComputerEquipment 2025-05-31 12587645 d:ComputerEquipment 2024-05-31 12587645 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 12587645 d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 12587645 d:PatentsTrademarksLicencesConcessionsSimilar 2025-05-31 12587645 d:PatentsTrademarksLicencesConcessionsSimilar 2024-05-31 12587645 d:CurrentFinancialInstruments 2025-05-31 12587645 d:CurrentFinancialInstruments 2024-05-31 12587645 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 12587645 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 12587645 d:ShareCapital 2025-05-31 12587645 d:ShareCapital 2024-05-31 12587645 d:RetainedEarningsAccumulatedLosses 2025-05-31 12587645 d:RetainedEarningsAccumulatedLosses 2024-05-31 12587645 c:OrdinaryShareClass1 2024-06-01 2025-05-31 12587645 c:OrdinaryShareClass1 2025-05-31 12587645 c:FRS102 2024-06-01 2025-05-31 12587645 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 12587645 c:FullAccounts 2024-06-01 2025-05-31 12587645 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 12587645 2 2024-06-01 2025-05-31 12587645 6 2024-06-01 2025-05-31 12587645 d:PatentsTrademarksLicencesConcessionsSimilar d:OwnedIntangibleAssets 2024-06-01 2025-05-31 12587645 e:PoundSterling 2024-06-01 2025-05-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12587645 DAINOMICS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MAY 2025
DAINOMICS LTD REGISTERED NUMBER: 12587645 BALANCE SHEET AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Intangible assets | 4 |  | 5,256 |  | 5,846
Tangible assets | 5 |  | 52,266 |  | 50,634
Investments | 6 |  | - |  | 497
|  |  | 57,522 |  | 56,977
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 2,348 |  | 2,627 |
Cash at bank and in hand |  | 3,113 |  | 2,285 |
|  | 5,461 |  | 4,912 |
Creditors: amounts falling due within one year | 8 | (132,159) |  | (65,457) |
NET CURRENT LIABILITIES |  |  | (126,698) |  | (60,545)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (69,176) |  | (3,568)
NET LIABILITIES |  |  | (69,176) |  | (3,568)
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 9 |  | 10 |  | 10
Profit and loss account |  |  | (69,186) |  | (3,578)
|  |  | (69,176) |  | (3,568)
Page 1
DAINOMICS LTD REGISTERED NUMBER: 12587645 BALANCE SHEET (CONTINUED) AS AT 31 MAY 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Dr Hans-Juergen Hoppe
Director
Date: 5 February 2026
The notes on pages 3 to 9 form part of these financial statements. Page 2
DAINOMICS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | GENERAL INFORMATION
Dainomics Ltd is a private company limited by shares and incorporated in England and Wales. Its registered office address is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ. The principal place of business is 66 High Street, Bassingbourn, Royston, SG8 5LF. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | GOING CONCERN
The Company had net liabilities at the balance sheet date. The financial statements have been prepared on the going concern basis which assumes that the Company will continue as a going concern for the foreseeable future. The trading losses reported to date are consistent with the Company's business plan as it progresses its research and development activities. Given the development progress achieved, the director has a reasonable expectation that the Company will be able to meet its liabilities as they fall due for the foreseeable future and therefore continues to adopt the going concern basis. Page 3
DAINOMICS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.3 | FOREIGN CURRENCY TRANSLATION
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.4 | INTANGIBLE ASSETS
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.5 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
DAINOMICS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | TANGIBLE FIXED ASSETS (CONTINUED)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 20% |
|  |  |  | Motor vehicles | - | 20% |
|  |  |  | Fixtures and fittings | - | 20% |
|  |  |  | Office equipment | - | 20% |
|  |  |  | Computer equipment | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | VALUATION OF INVESTMENTS
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.7 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | CASH AND CASH EQUIVALENTS
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | CREDITORS
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | OPERATING LEASES
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Page 5
DAINOMICS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.11 | RESEARCH AND DEVELOPMENT
Research and development expenditure is recognised in the Profit and Loss Account in the period in which the expenditure is incurred.
| 2.12 | DIVIDENDS
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
| 2.13 | TAXATION
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 6
DAINOMICS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
4. | INTANGIBLE ASSETS
|  | Patents
|  | £
| COST |
| At 1 June 2024 | 5,895
| At 31 May 2025 | 5,895
| AMORTISATION |
| At 1 June 2024 | 49
| Charge for the year on owned assets | 590
| At 31 May 2025 | 639
| NET BOOK VALUE |
| At 31 May 2025 | 5,256
| At 31 May 2024 | 5,846
Page 7

|  | DAINOMICS LTD |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
| 5. | TANGIBLE FIXED ASSETS
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Office equipment | Computer equipment | Total
|  | £ | £ | £ | £ | £ | £
| COST OR VALUATION |  |  |  |  |  |
| At 1 June 2024 | 57,893 | 2,756 | 5,425 | 4,200 | 16,174 | 86,448
| Additions | 11,863 | - | 474 | 1,005 | 833 | 14,175
| Disposals | (516) | - | - | - | - | (516)
| At 31 May 2025 | 69,240 | 2,756 | 5,899 | 5,205 | 17,007 | 100,107
| DEPRECIATION |  |  |  |  |  |
| At 1 June 2024 | 23,357 | 662 | 2,429 | 1,123 | 8,243 | 35,814
| Charge for the year on owned assets | 8,314 | 419 | 627 | 775 | 2,081 | 12,216
| Disposals | (189) | - | - | - | - | (189)
| At 31 May 2025 | 31,482 | 1,081 | 3,056 | 1,898 | 10,324 | 47,841
| NET BOOK VALUE |  |  |  |  |  |
| At 31 May 2025 | 37,758 | 1,675 | 2,843 | 3,307 | 6,683 | 52,266
| At 31 May 2024 | 34,536 | 2,094 | 2,996 | 3,077 | 7,931 | 50,634
Page 8

DAINOMICS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
6. | FIXED ASSET INVESTMENTS
|  | Unlisted investments
|  | £
| At 1 June 2024 | 497
| Amounts written off | (497)
| At 31 May 2025 | -
7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 2,095 | 1,853
| Prepayments and accrued income | 253 | 774
|  | 2,348 | 2,627
8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 441
| Other creditors | 128,684 | 62,143
| Accruals and deferred income | 3,475 | 2,873
|  | 132,159 | 65,457
9. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 10 Ordinary shares of £1 each | 10 | 10
Page 9