Cohesion Medical Limited Filleted Accounts Cover |  |

| Cohesion Medical Limited |
|  | Company No. SC428416 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 31 December 2025 |  |  |

Cohesion Medical Limited Directors Report Registrar |  |

The Directors present their report and the accounts for the year ended 31 December 2025.
Principal activities |  |  |  |  |
The principal activity of the company during the year under review was design, development & supply of specialist clinical software.
Directors |  |  |  |  |
The Directors who served at any time during the year were as follows:
C. Badman |  |  |  |  |  |  |
E. Cameron |  |  |  |  |  |  |
K. Sangha |  |  |  |  |  |  |
B. Sharp |  |  |  |  |  |  |
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board |  |  |  |
K. Sangha |  |  |  |  |  |
Director |  |  |  |  |  |
13 February 2026 |  |  |  |  |  |

Cohesion Medical Limited Balance Sheet Registrar |  |

at | 31 December 2025 |  |  |  |  |  |  |
Company No. | SC428416 |  | Notes | 2025 |  |  |  | 2024
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |  |
| Intangible assets |  | 5 | 652,971 |  |  |  | 487,340
| Tangible assets |  | 6 | 1,500 |  |  |  | 2,705
|  |  |  |  |  | 654,471 |  |  |  | 490,045
Current assets |  |  |  |  |  |  |
| Debtors |  | 7 | 76,006 |  |  |  | 86,187
| Cash at bank and in hand |  |  | 73,147 |  |  |  | 15,553
|  |  |  |  |  | 149,153 |  |  |  | 101,740
Creditors: Amount falling due within one year | 8 | (230,325) |  |  |  | (228,052)
Net current liabilities |  |  | (81,172) |  |  |  | (126,312)
Total assets less current liabilities |  |  | 573,299 |  |  |  | 363,733
Creditors: Amounts falling due after more than one year | 9 | (85,000) |  |  |  | (93,585)
Provisions for liabilities |  |  |  |  |  |  |
| Deferred taxation |  | 10 | (123,747) |  |  |  | (54,702)
Net assets |  |  | 364,552 |  |  |  | 215,446
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  | 11 | 61,260 |  |  |  | 61,260
| Share premium account |  | 12 | 597,170 |  |  |  | 597,170
| SAFE notes |  |  |  | 12 | 522,500 |  |  |  | 300,000
| Profit and loss account |  | 12 | (816,378) |  |  |  | (742,984)
Total equity |  |  | 364,552 |  |  |  | 215,446
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 13 February 2026 and signed on its behalf by: |  |
K. Sangha |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
13 February 2026 |  |  |  |  |  |  |  |

Cohesion Medical Limited Notes to the Accounts Registrar |  |

for the year ended 31 December 2025 |  |  |  |  |  |  |  |

1 | General information |  |
| Cohesion Medical Limited is a private company limited by shares and incorporated in Scotland.
| Its registered number is: SC428416 |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |
| The Hub |  |  |  |  |  |  |  |  |  |
| Pacific Quay |  |  |  |  |  |  |  |  |  |
| Glasgow |  |  |  |  |  |  |  |  |  |
| G51 1DZ |  |  |  |  |  |
| The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2 | Accounting policies |  |  |  |  |  |  |  |

| Revenue recognition |  |  |  |  |  |  |  |
| Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have passed to the buyer, usually on delivery. Revenue from the rendering of services is recognised by reference to the stage of completion of the transaction at the end of the reporting period

| Intangible fixed assets |  |  |  |  |  |  |  |
| Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses. Development costs are amortised over 5 years. Patents & trademarks are amortised over 10 years.

| Tangible fixed assets and depreciation |  |  |  |  |  |  |  |
| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
| Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
|  | Furniture, fittings and equipment |  | 20% Straight Line |  |  |  |  |  |

| Research and development costs |  |  |  |  |  |  |
| Expenditure on research and development is written off in the year it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them. Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line.

| Taxation |  |  |  |  |  |
| Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing 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. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

| Employee benefits |  |  |  |  |  |
| Defined contribution pensions |  |  |  |  |  |
| The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. once the contributions have been paid the company has no further payment obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
|  | The average monthly number of employees (including directors) during the year was: | 7 |  |  |  | 8

4 | Taxation |  |  |  |  |  |  |  |
|  | (a) Tax on profit on ordinary activities |  |  | 2025 |  |  |  | 2024
|  | The tax charge is made up as follows: |  |  |  | £ |  |  |  | £
|  | UK corporation tax |  |  |  |  |  |  |  |
|  | Credit for the period |  |  |  | (71,768) |  |  |  | (80,695)
|  | Total corporation tax |  |  |  | (71,768) |  |  |  | (80,695)
|  | Origination and reversal of timing differences |  |  | 69,045 |  |  |  | 13,648
|  | Total deferred tax |  |  |  | 69,045 |  |  |  | 13,648
|  | Tax on profit on ordinary activities |  |  |  | (2,723) |  |  |  | (67,047)
|  | (b) Factors affecting the total tax charge for the period |  |  |  |  |
|  | The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
|  | Higher |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  | 16306 |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Profit on ordinary activities before tax |  |  |  | (76,117) |  |  |  | 1,864
|  | Standard rate of corporation tax in the United Kingdom |  | 25% |  |  |  | 25%
|  | Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom |  | (19,029) |  |  |  | 466
|  | Expenses not deductible for tax purposes |  | 16,306 |  |  |  | (67,513)
|  | Tax on profit on ordinary activities |  |  |  | (2,723) |  |  |  | (67,047)

5 | Intangible fixed assets |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Patents and trade-marks |  | Develop-ment costs |  | Total
|  |  |  |  |  |  |  |  |  | £ |  | £ |  | £
|  | Cost |  |  |  |  |  |  |  |  |  |
|  | At 1 January 2025 |  |  |  |  |  | 12,007 |  | 569,965 |  | 581,972
|  | Additions |  |  |  |  |  | - |  | 280,000 |  | 280,000
|  | At 31 December 2025 |  |  |  |  |  | 12,007 |  | 849,965 |  | 861,972
|  | Amortisation and impairment |  |  |  |  |  |  |  |  |  |
|  | At 1 January 2025 |  |  |  |  |  | 9,953 |  | 84,679 |  | 94,632
|  | Charge for the year |  |  |  |  |  | 385 |  | 113,984 |  | 114,369
|  | At 31 December 2025 |  |  |  |  |  | 10,338 |  | 198,663 |  | 209,001
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 31 December 2025 |  |  |  |  |  | 1,669 |  | 651,302 |  | 652,971
|  | At 31 December 2024 |  |  |  |  |  | 2,054 |  | 485,286 |  | 487,340

6 | Tangible fixed assets |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  | Fixtures, fittings and equipment |  | Total
|  |  |  |  |  |  |  |  |  |  |  | £ |  | £
|  | Cost or revaluation |  |  |  |  |  |  |  |  |  |
|  | At 1 January 2025 |  |  |  |  |  |  |  | 17,900 |  | 17,900
|  | At 31 December 2025 |  |  |  |  |  |  |  | 17,900 |  | 17,900
|  | Depreciation |  |  |  |  |  |  |  |  |  |
|  | At 1 January 2025 |  |  |  |  |  |  |  | 15,195 |  | 15,195
|  | Charge for the year |  |  |  |  |  |  |  | 1,205 |  | 1,205
|  | At 31 December 2025 |  |  |  |  |  |  |  | 16,400 |  | 16,400
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 31 December 2025 |  |  |  |  |  |  |  | 1,500 |  | 1,500
|  | At 31 December 2024 |  |  |  |  |  |  |  | 2,705 |  | 2,705

7 | Debtors |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Corporation tax recoverable |  |  |  | 71,768 |  |  |  | 80,695
|  | Other debtors |  |  |  | 4,238 |  |  |  | 5,492
|  |  |  |  |  |  |  |  |  | 76,006 |  |  |  | 86,187

8 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Bank loans and overdrafts |  |  |  | 8,710 |  |  |  | 10,547
|  | Other loans |  |  |  | - |  |  |  | 30,000
|  | Trade creditors |  |  |  | 2,260 |  |  |  | -
|  | Taxes and social security |  |  |  | 2,277 |  |  |  | 9,844
|  | Loans from directors |  |  |  | 195,500 |  |  |  | 151,000
|  | Other creditors |  |  |  | 1,277 |  |  |  | 1,661
|  | Accruals and deferred income |  |  |  | 20,301 |  |  |  | 25,000
|  |  |  |  |  |  |  |  |  | 230,325 |  |  |  | 228,052

9 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due after more than one year |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Bank loans and overdrafts |  |  |  | - |  |  |  | 8,585
|  | Other loans |  |  |  | 85,000 |  |  |  | 85,000
|  |  |  |  |  |  |  |  |  | 85,000 |  |  |  | 93,585

10 | Deferred taxation |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Accelerated Capital Allowances, Losses and Other Timing Differences |  |  |  | Total
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | At 1 January 2025 |  | 54,702 |  |  |  | 54,702
|  | Charge to the profit and loss account for the period |  | 69,045 |  |  |  | 69,045
|  | At 31 December 2025 |  | 123,747 |  |  |  | 123,747
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Accelerated capital allowances |  | 123,747 |  |  |  | 54,702
|  |  |  |  |  |  |  |  |  | 123,747 |  |  |  | 54,702

11 | Share Capital |  |  |  |  |  |  |  |
|  | Ordinary Shares

12 | Reserves |  |  |  |  |  |  |  |
|  | Share premium account - includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.
|  | Profit and loss account - includes all current and prior period retained profits and losses.
|  | SAFE notes - these are classified as equity in the balance sheet and will convert into a class of Ordinary Shares at the point the Company raises new equity financing in the future.

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