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REGISTERED NUMBER: 06389520 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

The Bio Nano Centre Unlimited

The Bio Nano Centre Unlimited (Registered number: 06389520)

Contents of the Financial Statements

for the Year Ended 28 February 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

The Bio Nano Centre Unlimited

Company Information

for the Year Ended 28 February 2026

| DIRECTORS: | Professor G Aeppli

| Professor A E G Cass

| Dr D F Sarphie

| REGISTERED OFFICE: | 69 Onslow Road

| Richmond

| TW10 6QA

| REGISTERED NUMBER: | 06389520 (England and Wales)

| ACCOUNTANTS: | Sygma Chartered Accountants

| 1 Sopwith Crescent

| Wickford

| Essex

| SS11 8YU

The Bio Nano Centre Unlimited (Registered number: 06389520)

Balance Sheet

28 February 2026

| 28.2.26 | 28.2.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 56,153 |  | 6,132 |  |

56,153 |  | 6,132 |  |

CURRENT ASSETS

Debtors | 6 | 81,197 |  | 87,956 |  |

Cash at bank | 130 |  | 685 |  |

81,327 |  | 88,641 |  |

CREDITORS

Amounts falling due within one year | 7 | 107,646 |  | 55,064 |  |

NET CURRENT (LIABILITIES)/ASSETS | (26,319 | ) | 33,577 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 29,834 |  | 39,709 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 1,447,158 |  | 1,313,770 |  |

NET LIABILITIES | (1,417,324 | ) | (1,274,061 | ) |

RESERVES

Revaluation reserve | 9 | 62,260 |  | - |  |

Retained earnings | (1,479,584 | ) | (1,274,061 | ) |

(1,417,324 | ) | (1,274,061 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 Bio Nano Centre Unlimited (Registered number: 06389520)

Balance Sheet - continued

28 February 2026

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 8 May 2026 and were signed on its behalf by:

Dr D F Sarphie - Director

The Bio Nano Centre Unlimited (Registered number: 06389520)

Notes to the Financial Statements

for the Year Ended 28 February 2026

1. | STATUTORY INFORMATION

| The Bio Nano Centre Unlimited is a private company , 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Patents and licences are being amortised evenly over their estimated useful life of nil years.

| Tangible fixed assets

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

| Plant and machinery etc | - | 25% on reducing balance

| 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.

The Bio Nano Centre Unlimited (Registered number: 06389520)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

2. | ACCOUNTING POLICIES - continued

| 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.

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2025 - 8 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 March 2025

| and 28 February 2026 | 323,113 |  |

| AMORTISATION

| At 1 March 2025

| and 28 February 2026 | 323,113 |  |

| NET BOOK VALUE

| At 28 February 2026 | - |  |

| At 28 February 2025 | - |  |

The Bio Nano Centre Unlimited (Registered number: 06389520)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST OR VALUATION

| At 1 March 2025 | 87,894 |  |

| Additions | 950 |  |

| Revaluations | 62,260 |  |

| At 28 February 2026 | 151,104 |  |

| DEPRECIATION

| At 1 March 2025 | 81,762 |  |

| Charge for year | 13,189 |  |

| At 28 February 2026 | 94,951 |  |

| NET BOOK VALUE

| At 28 February 2026 | 56,153 |  |

| At 28 February 2025 | 6,132 |  |

| Cost or valuation at 28 February 2026 is represented by:

| Plant and

| machinery

| etc

£ |

| Valuation in 2026 | 62,260 |  |

| Cost | 88,844 |  |

151,104 |  |

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

| 28.2.26 |  | 28.2.25

£ | £ |

| Trade debtors | 293 |  | - |  |

| Other debtors | 80,904 |  | 87,956 |  |

81,197 |  | 87,956 |  |

The Bio Nano Centre Unlimited (Registered number: 06389520)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

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

| 28.2.26 |  | 28.2.25

£ | £ |

| Bank loans and overdrafts | 8,912 |  | 6,180 |  |

| Trade creditors | 27,620 |  | 21,518 |  |

| Taxation and social security | 19,676 |  | 6,594 |  |

| Other creditors | 51,438 |  | 20,772 |  |

107,646 |  | 55,064 |  |

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

| 28.2.26 |  | 28.2.25

£ | £ |

| Bank loans | 24,911 |  | 37,309 |  |

| Amounts owed to group undertakings | 815,120 |  | 653,846 |  |

| Other creditors | 607,127 |  | 622,615 |  |

1,447,158 |  | 1,313,770 |  |

9. | RESERVES

| Revaluation

| reserve

£ |

| Revaluation of tangible assets | 62,260 |  |

| At 28 February 2026 | 62,260 |  |