Biomarker Technologies (Bmkgene) UK Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

1. General Information

Biomarker Technologies (Bmkgene) UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15423511 . The registered office is Block 19, 19f - Lab 1 Alderley Park, Congleton Road, Nether Alderley, Macclesfield, Cheshire, SK10 4TG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Financial Instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments FRS 102' to all of its financial instrument.

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 liability are offset, with the net amounts present in the financial statements, when there is a legal 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, which include debtors and cash and bank balance, and 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.

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

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 1)

Page 2

Page 3

Biomarker Technologies (Bmkgene) UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Debtors

	31 December 2025	31 December 2024
	£	£
Due within one year
Prepayments and accrued income	3,062	1,585
Other debtors	16,053	3,910
VAT	-	2,595

	19,115	8,090

5. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 December 2024
	£	£
Trade creditors	5,222	-
Other loans	-	94,076
Other creditors	8,672	35
Accruals and deferred income	-	1,260
Amounts owed to group undertakings	39,120	-

	53,014	95,371

6. Creditors: Amounts Falling Due After More Than One Year

	31 December 2025	31 December 2024
	£	£
Amounts owed to group undertakings	89,999	-

7. Share Capital

	31 December 2025	31 December 2024
	£	£
Allotted, Called up and fully paid	1	1

8. Related Party Transactions

1. Balances brought forward

At the beginning of the year, the Company had the following balances with related parties:

* Amount due to BIOMARKER TECHNOLOGIES (HONG KONG) COMPANY LIMITED in respect of intercompany loans: £39,999.

* Amount due to BIOMARKER TECHNOLOGIES (BMK) GMBH in respect of intercompany balances: £54,076.96.

* Amount due to BEIJING BIOMARKER TECHNOLOGIES CO., LTD in respect of expenses paid on behalf of the Company: £34.95 (included within other creditors).

2. Transactions during the year

During the year, the following related party transactions occurred:

...CONTINUED

Page 3

Page 4

Biomarker Technologies (Bmkgene) UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Related Party Transactions - continued

* BIOMARKER TECHNOLOGIES (HONG KONG) COMPANY LIMITED advanced an additional loan of £50,000 to the Company. The loan is unsecured, carries interest at 2% per annum, has a term of 36 months, and is repayable in a single lump sum at maturity.

* BIOMARKER TECHNOLOGIES (BMKGENE) UK LTD incurred expenses on behalf of BIOMARKER TECHNOLOGIES (BMK) GMBH amounting to £14,956.81, which were subsequently offset against the intercompany loan balance.

* BEIJING BIOMARKER TECHNOLOGIES CO., LTD provided consultancy services to the Company amounting to £3,423.09, which remained unpaid at the year end.

* BIOMARKER TECHNOLOGIES (BMKGENE) UK LTD and BEIJING BIOMARKER TECHNOLOGIES CO., LTD agreed to offset the other creditor balance of £34.95 against the intercompany loan balance.

3. Balances at the year end

At the year end, the following balances were due to related parties:

* BIOMARKER TECHNOLOGIES (HONG KONG) COMPANY LIMITED (loan): £89,999.00

* BIOMARKER TECHNOLOGIES (BMK) GMBH (loan): £39,120.15

* BEIJING BIOMARKER TECHNOLOGIES CO., LTD (other creditors): £Nil

* BEIJING BIOMARKER TECHNOLOGIES CO., LTD (trade creditor – consultancy services): £3,423.09

9. Ultimate Controlling Party

The immediate parent undertaking and controlling party of the company is BIOMARKER TECHNOLOGIES(HONGKONG) COMPANY LIMITED, a company incorporated in Hong Kong, which holds 100% of the issued share capital of the company.

Its registered office is at Room 06, 13A/F, South Tower Worldfinance Centre, Harbour City, 17 Cantonroad, Tsim, Sha Tsui, Kowloon, HongKong.

The ultimate parent undertaking and ultimate controlling party is BEIJING BIOMARKER TECHNOLOGIES CO., LTD, a company incorporated in the People’s Republic of China.

Page 4

		31 December 2025		31 December 2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	19,115		8,090
Cash at bank and in hand		17,311		74,132

		36,426		82,222
Creditors: Amounts Falling Due Within One Year	5	(53,014 )		(95,371 )

NET CURRENT ASSETS (LIABILITIES)			(16,588 )		(13,149 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(16,588 )		(13,149 )

Creditors: Amounts Falling Due After More Than One Year	6		(89,999 )		-

NET LIABILITIES			(106,587 )		(13,149 )

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			(106,588 )		(13,150 )

SHAREHOLDERS' FUNDS			(106,587)		(13,149)