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Company No: 09557481 (England and Wales)

# SCREENCANCER UK LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

SCREENCANCER UK LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

SCREENCANCER UK LIMITED

## COMPANY INFORMATION

For the financial year ended 31 December 2025
SCREENCANCER UK LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 December 2025

Director | M Valeur

Registered office | Innovation House C/O Kreston Reeves Llp
| Ramsgate Road
| Sandwich
| CT13 9FF
| United Kingdom

Company number | 09557481 (England and Wales)

Accountant | Kreston Reeves LLP
| Suite 2
| Orchard House
| Orchard Street
| Canterbury
| Kent
| CT2 8AR

SCREENCANCER UK LIMITED

## BALANCE SHEET

As at 31 December 2025
SCREENCANCER UK LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 42,157 |  | 41,108
|  | 42,157 |  | 41,108
Current assets |  |  |  |
Debtors | 4 | 451,745 |  | 301,439
Cash at bank and in hand |  | 45,748 |  | 46,254
|  | 497,493 |  | 347,693
Creditors: amounts falling due within one year | 5 | ( 474,617) |  | ( 444,854)
Net current assets/(liabilities) |  | 22,876 |  | (97,161)
Total assets less current liabilities |  | 65,033 |  | (56,053)
Creditors: amounts falling due after more than one year | 6 | ( 350,191) |  | ( 325,360)
Net liabilities |  | ( 285,158) |  | ( 381,413)
Capital and reserves |  |  |  |
Called-up share capital | 8 | 1 |  | 1
Profit and loss account |  | ( 285,159 ) |  | ( 381,414 )
Total shareholder's deficit |  | ( 285,158) |  | ( 381,413)

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Screencancer UK Limited (registered number: 09557481) were approved and authorised for issue by the Director on 20 April 2026. They were signed on its behalf by:

M Valeur Director |

SCREENCANCER UK LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
SCREENCANCER UK LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Screencancer UK Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Innovation House C/O Kreston Reeves Llp, Ramsgate Road, Sandwich, CT13 9FF, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The company relies upon the support provided by Screencancer AS, the parent company. The director believes that the company will have adequate resources to continue in operational existence for the foreseeable future.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 5 years straight line
Office equipment | 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

##### Leases

The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either 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.

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.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 4 |  | 4

#### 3. Tangible assets

| Plant and machinery |  | Office equipment |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 January 2025 | 122,742 |  | 2,362 |  | 125,104
Additions | 21,000 |  | 0 |  | 21,000
At 31 December 2025 | 143,742 |  | 2,362 |  | 146,104
Accumulated depreciation |  |  |  |  |
At 01 January 2025 | 82,096 |  | 1,900 |  | 83,996
Charge for the financial year | 19,741 |  | 210 |  | 19,951
At 31 December 2025 | 101,837 |  | 2,110 |  | 103,947
Net book value |  |  |  |  |
At 31 December 2025 | 41,905 |  | 252 |  | 42,157
At 31 December 2024 | 40,646 |  | 462 |  | 41,108

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 144,859 |  | 110,852
Amounts owed by Group undertakings | 174,513 |  | 159,519
Deferred tax asset | 95,053 |  | 0
Other debtors | 37,320 |  | 31,068
| 451,745 |  | 301,439

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 149,169 |  | 60,546
Amounts owed to Group undertakings | 260,336 |  | 315,565
Other taxation and social security | 1,493 |  | 3,720
Other creditors | 63,619 |  | 65,023
| 474,617 |  | 444,854

#### 6. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Amounts owed to Group undertakings | 350,191 |  | 325,360

There are no amounts included above in respect of which any security has been given by the small entity.

#### 7. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | 0 |  | 0
Credited to the Statement of Income and Retained Earnings | 95,053 |  | 0
At the end of financial year | 95,053 |  | 0

The deferred taxation balance is made up as follows:

| 2025 |  | 2024
| £ |  | £
Tax losses carry forward | 95,053 |  | 0

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1 Ordinary share of £ 1.00 | 1 |  | 1

#### 9. Related party transactions

All related party transactions during the current and prior periods, including key management personnel compensation, were made under normal market conditions.

#### 10. Ultimate controlling party

Parent Company:

DeepX Health AS