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REGISTERED NUMBER: 04844956 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 JULY 2025 |

| FOR |

| SCIMCON LIMITED |

SCIMCON LIMITED (REGISTERED NUMBER: 04844956)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

| Page |

Company Information | 1 |

Accountants' Report | 2 |

Statement of Financial Position | 3 |  | to |  | 4

Notes to the Financial Statements | 5 |  | to |  | 9

SCIMCON LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTORS: | Mr G Parker

| Mr T L De Silva

| SECRETARY: | Mr T L De Silva

| REGISTERED OFFICE: | 3 Kings Court

| Willie Snaith Road

| Newmarket

| Suffolk

| CB8 7SG

| REGISTERED NUMBER: | 04844956 (England and Wales)

| ACCOUNTANTS: | Seymour Taylor Limited

| First Floor North

| 40 Oxford Road

| High Wycombe

| Buckinghamshire

| HP11 2EE

ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

SCIMCON LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Scimcon Limited for the year ended 31 July 2025 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Scimcon Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Scimcon Limited and state those matters that we have agreed to state to the Board of Directors of Scimcon Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Scimcon Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Scimcon Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Scimcon Limited. You consider that Scimcon Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Scimcon Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Seymour Taylor Limited

First Floor North

40 Oxford Road

High Wycombe

Buckinghamshire

HP11 2EE

9 March 2026

SCIMCON LIMITED (REGISTERED NUMBER: 04844956)

STATEMENT OF FINANCIAL POSITION

31 JULY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 374,458 |  | 294,740 |  |

CURRENT ASSETS

Debtors | 5 | 406,112 |  | 295,421 |  |

Cash at bank | 1,613,790 |  | 1,906,504 |  |

2,019,902 |  | 2,201,925 |  |

CREDITORS

Amounts falling due within one year | 6 | 116,846 |  | 155,288 |  |

NET CURRENT ASSETS | 1,903,056 |  | 2,046,637 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,277,514 |  | 2,341,377 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (10 | ) | (10 | ) |

PROVISIONS FOR LIABILITIES | 9 | - |  | (109 | ) |

NET ASSETS | 2,277,504 |  | 2,341,258 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Share option reserve | 22,000 |  | 22,000 |  |

Retained earnings | 2,255,404 |  | 2,319,158 |  |

SHAREHOLDERS' FUNDS | 2,277,504 |  | 2,341,258 |  |

SCIMCON LIMITED (REGISTERED NUMBER: 04844956)

STATEMENT OF FINANCIAL POSITION - continued

31 JULY 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 9 March 2026 and were signed on its behalf by:

Mr T L De Silva - Director

SCIMCON LIMITED (REGISTERED NUMBER: 04844956)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | GENERAL INFORMATION

| Scimcon Limited is a private company limited by shares and incorporated in England and Wales. The address of the company's registered office and principal place of business is 3 Kings Court, Willie Snaith Road, Newmarket, Suffolk, CB8 7SG. The registered number is 04844956.

| The principal activity of the company is that of providing scientific information consultancy services.

| The presentation currency of these financial statements is Sterling (£), being the currency of the primary economic market in which the entity operates (its functional currency). All amounts in these financial statements have been rounded to the nearest pound unless stated otherwise.

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Significant judgements and estimates

| The preparation of the financial statements requires management to make estimates and assumptions that affect the reported amounts of revenue, expenses, assets and liabilities, and the disclosure of contingent liabilities at the date of the financial statements. If in the future such estimates and assumptions, which are based on the management's best judgment at the date of the financial statements, deviate from the actual circumstances, the original estimates and assumptions will be modified as appropriate in the year in which the circumstances change.

| Turnover

| Turnover is measured at the fair value of consideration received or receivable for goods and services provided net of value added tax.

| Tangible fixed assets

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

| The company assesses at each reporting date whether tangible fixed assets are impaired.

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimate useful life:

| Land and buildings |  | - |  | straight line - 2% |  |

| Office equipment, fixtures and fittings |  | - |  | straight line - 50% |  |

| Motor vehicles |  | - |  | reducing balance - 25% |  |

| Depreciation methods, useful lives and residual values are reviewed if there is an indication of a significant change since the last annual reporting date in the pattern by which the company expects to consume an asset's future economic benefits.

SCIMCON LIMITED (REGISTERED NUMBER: 04844956)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Tax on the profit or loss 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 directly in equity or other comprehensive income, in which case it is recognised directly in equity or other comprehensive income.

| Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the statement of financial position date, and any adjustment to tax payable in respect of previous years.

| Deferred tax

| Deferred tax is provided on timing differences which arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements. Differences between accumulated depreciation and tax allowances for the cost of a fixed asset, if and when all conditions for retaining the tax allowances have been met, are not provided for. Deferred tax is not recognised on permanent differences arising because certain types of income or expense are non-taxable or are disallowable for tax or because certain tax charges or allowances are greater or smaller than the corresponding income or expense.

| Deferred tax is measured at the tax rate that is expected to apply to the reversal of the related difference, using tax rates enacted or substantively enacted at the statement of financial position date. Deferred tax balances are not discounted.

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

| Foreign currencies

| Transactions denominated in foreign currencies are translated into Sterling at the rate of exchange ruling at the date of the transaction. Monetary assets and liabilities at the period end denominated in a foreign currency are translated into Sterling at the rate of exchange ruling at the statement of financial position date. Exchange differences are taken into account when arriving at the operating profit.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Assets acquired and held under finance lease or hire purchase contracts are capitalised in the statement of financial position. Those held under finance leases are depreciated over the shorter of the lease term and the estimated useful life of the asset. Those held under hire purchase contracts are depreciated over the estimated useful life of the asset.

| Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding lease liability using the effective interest method. The related obligation, exclusive of finances charges allocated to future periods, is recognised as a liability with the finance element charged to the income statement over the relevant period.

| Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme for the benefit of its employees. Contributions payable to the company's pension scheme are charged to the income statement in the period to which they relate.

SCIMCON LIMITED (REGISTERED NUMBER: 04844956)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has applied the provisions of Section 11 "Basic Financial Instruments" and Section 12 "Other Financial Instrument Issues" of FRS 102 to its financial statements.

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the statement of financial position. Finance costs and gains or losses relating to financial liabilities are included in the income statement. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

| Loans and borrowings

| Interest-bearing loans and borrowings are recognised initially at the present value of future payments discounted at a market rate of interest. Subsequent to initial recognition, interest-bearing borrowings are stated at amortised cost using the effective interest method, less any impairment losses.

| Loans and borrowing that are due within one year are not discounted to present value.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2024 - 13 ) .

SCIMCON LIMITED (REGISTERED NUMBER: 04844956)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

4. | TANGIBLE FIXED ASSETS

| Office |

| equipment, |

| fixtures |

| Freehold |  | and |  | Motor |

| property |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 August 2024 | 343,393 |  | 152,017 |  | - |  | 495,410 |  |

| Additions | - |  | - |  | 116,028 |  | 116,028 |  |

| Disposals | - |  | (152,017 | ) | - |  | (152,017 | ) |

| At 31 July 2025 | 343,393 |  | - |  | 116,028 |  | 459,421 |  |

| DEPRECIATION

| At 1 August 2024 | 49,088 |  | 151,582 |  | - |  | 200,670 |  |

| Charge for year | 6,868 |  | 435 |  | 29,007 |  | 36,310 |  |

| Eliminated on disposal | - |  | (152,017 | ) | - |  | (152,017 | ) |

| At 31 July 2025 | 55,956 |  | - |  | 29,007 |  | 84,963 |  |

| NET BOOK VALUE

| At 31 July 2025 | 287,437 |  | - |  | 87,021 |  | 374,458 |  |

| At 31 July 2024 | 294,305 |  | 435 |  | - |  | 294,740 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 336,671 |  | 223,005 |  |

| Other debtors | 940 |  | - |  |

| Corporation tax | 36,579 |  | 22,129 |  |

| VAT | 1,774 |  | 23,079 |  |

| Deferred tax asset | 2,030 |  | - |  |

| Prepayments and accrued income | 28,118 |  | 27,208 |  |

406,112 |  | 295,421 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 31,920 |  | 21,892 |  |

| Corporation tax | 41,197 |  | 89,629 |  |

| Social security and other taxes | 33,599 |  | 34,007 |  |

| Accruals and deferred income | 10,130 |  | 9,760 |  |

116,846 |  | 155,288 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Preference shares | 10 |  | 10 |  |

SCIMCON LIMITED (REGISTERED NUMBER: 04844956)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

2025 | 2024 |

£ | £ |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Preference shares | 10 |  | 10 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 44,143 |  | 48,769 |  |

| Between one and five years | 19,327 |  | 41,711 |  |

63,470 |  | 90,480 |  |

9. | PROVISIONS FOR LIABILITIES

2024 |

£ |

| Deferred tax | 109 |  |

| Deferred |

| tax |

£ |

| Balance at 1 August 2024 | 109 |  |

| Credit to Income Statement during year | (2,139 | ) |

| Changes in tax rates |

| Balance at 31 July 2025 | (2,030 | ) |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

11. | RELATED PARTY DISCLOSURES

| A company under the control of the directors provided subcontractor services to Scimcon Limited during the year.

12. | SHARE BASED PAYMENT TRANSACTIONS

| During the year ended 31 July 2017 the company issued two share options to selected employees, the exercise price of each option is £11,000 as stated in the share option agreement. These equity-settled options have a term of ten years from the grant date and vest immediately.