REGISTERED NUMBER: 06389520 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

The Bio Nano Centre Unlimited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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 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

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.

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

-

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

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