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REGISTERED NUMBER: 11116412 (England and Wales)

| Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| EDR&MEDESO LTD |

| EDR&MEDESO LTD (Registered number: 11116412) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| EDR&MEDESO LTD |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | J Ojala

| Ms S S J Svensson

| REGISTERED OFFICE: | Amp Technology Centre

| Brunel Way

| Rotherham

| South Yorkshire

| S60 5WG

| REGISTERED NUMBER: | 11116412 (England and Wales)

| AUDITORS: | Wright Vigar Limited

| Statutory Auditors

| Chartered Accountants & Business Advisers

| Chancery Court

| 34 West Street

| Retford

| Nottinghamshire

| DN22 6ES

| EDR&MEDESO LTD (Registered number: 11116412) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| as restated |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 4,158 |  | 10,761 |  |

CURRENT ASSETS

Debtors | 5 | 5,224,093 |  | 4,865,406 |  |

Cash at bank | 487,558 |  | 270,527 |  |

5,711,651 |  | 5,135,933 |  |

CREDITORS

Amounts falling due within one year | 6 | 5,273,822 |  | 4,939,797 |  |

NET CURRENT ASSETS | 437,829 |  | 196,136 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 441,987 |  | 206,897 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 1,000 |  | 1,000 |  |

Share premium | 99,000 |  | 99,000 |  |

Retained earnings | 341,987 |  | 106,897 |  |

SHAREHOLDERS' FUNDS | 441,987 |  | 206,897 |  |

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 March 2026 and were signed on its behalf by:

Ms S S J Svensson - Director

| EDR&MEDESO LTD (Registered number: 11116412) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| EDR&MEDESO LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover represents the fair value of consideration receivable for software licence sales, net of VAT and trade discounts.

| The company provides software to customers under fixed-term licence agreements. Revenue from software licences is recognised over the period of the licence, reflecting the transfer of access rights to the customer over time.

| Where licence fees relate to a specific contractual period, income is recognised on a straight-line basis over the term of the licence agreement, as this reflects the pattern in which the customer receives and consumes the benefits of the software. Amounts invoiced in advance of the period to which they relate are recognised as deferred income within creditors.

| Revenue from associated support or maintenance services (if applicable) is recognised over the period in which the services are provided.

| Where contracts include multiple elements (such as licence plus services), the total transaction price is allocated to each component based on its relative fair value, and each component is recognised in line with the respective delivery pattern.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Improvements to property | - | 20% on cost

| Fixtures and fittings | - | 20% on cost

| Computer equipment | - | 33% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| EDR&MEDESO LTD (Registered number: 11116412) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Government grants

| Government grants are recognised under the accruals model.

| Revenue grants are recognised on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate.

| Financial instruments

| The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 25 (2024 - 25 ) .

| EDR&MEDESO LTD (Registered number: 11116412) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | and |  | Computer |

| property |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 6,526 |  | 14,643 |  | 25,530 |  | 46,699 |  |

| Additions | - |  | - |  | 1,733 |  | 1,733 |  |

| Disposals | - |  | (1,176 | ) | (1,733 | ) | (2,909 | ) |

| At 31 December 2025 | 6,526 |  | 13,467 |  | 25,530 |  | 45,523 |  |

| DEPRECIATION

| At 1 January 2025 | 6,420 |  | 13,329 |  | 16,189 |  | 35,938 |  |

| Charge for year | 106 |  | 637 |  | 5,850 |  | 6,593 |  |

| Eliminated on disposal | - |  | (1,166 | ) | - |  | (1,166 | ) |

| At 31 December 2025 | 6,526 |  | 12,800 |  | 22,039 |  | 41,365 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | 667 |  | 3,491 |  | 4,158 |  |

| At 31 December 2024 | 106 |  | 1,314 |  | 9,341 |  | 10,761 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| as restated |

£ | £ |

| Trade debtors | 2,430,508 |  | 1,766,793 |  |

| Amounts owed by group undertakings | 383,947 |  | 774,410 |  |

| Other debtors | 2,409,638 |  | 2,324,203 |  |

5,224,093 |  | 4,865,406 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| as restated |

£ | £ |

| Trade creditors | 1,283,866 |  | 1,155,335 |  |

| Amounts owed to group undertakings | 18,119 |  | - |  |

| Taxation and social security | 179,348 |  | 138,202 |  |

| Other creditors | 3,792,489 |  | 3,646,260 |  |

5,273,822 |  | 4,939,797 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: |  | as restated |

£ | £ |

| 1,000 | Ordinary | £1 | 1,000 |  | 1,000 |  |

8. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Matthew Chadwick BA (Hons) FCA (Senior Statutory Auditor)

| for and on behalf of Wright Vigar Limited

| EDR&MEDESO LTD (Registered number: 11116412) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

9. | ULTIMATE CONTROLLING PARTY

| The immediate parent undertaking of the company is BluArc Holding AB, a company incorporated in Sweden. Their registered office is Legeringsgatan, 18 72130, Vasteras, Sweden

| The group was purchased 16 December 2025. The immediate parent undertaking remains the same. The ultimate controlling party is STAK GP Bimco 2 (Netherlands).