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INTELLIGENT OMICS LIMITED

Registered Number
06500709
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

INTELLIGENT OMICS LIMITED
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | BALL, Graham Roy, Professor
| HAWORTH, Simon Nicholas, Dr
| MASON, William Thomas, Dr

Registered Address | Old Flint Barn Bury Road
| Barnham
| Thetford
| IP24 2PL

Registered Number | 06500709 (England and Wales)

INTELLIGENT OMICS LIMITED
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 1,515,214 |  |  |  | 1,491,018
Tangible assets | 4 |  |  | 6,723 |  |  |  | 576
|  |  |  | 1,521,937 |  |  |  | 1,491,594
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 25,693 |  |  |  | 70,586 |  |
Cash at bank and on hand |  | 68,468 |  |  |  | 1,200 |  |
|  | 94,161 |  |  |  | 71,786 |  |
Creditors amounts falling due within one year | 6 | (563,100) |  |  |  | (512,864) |  |
Net current assets (liabilities) |  |  |  | (468,939) |  |  |  | (441,078)
Total assets less current liabilities |  |  |  | 1,052,998 |  |  |  | 1,050,516
Creditors amounts falling due after one year | 7 |  |  | (924,883) |  |  |  | (935,031)
Net assets |  |  |  | 128,115 |  |  |  | 115,485
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,276 |  |  |  | 1,276
Share premium |  |  |  | 49,900 |  |  |  | 49,900
Profit and loss account |  |  |  | 76,939 |  |  |  | 64,309
Shareholders' funds |  |  |  | 128,115 |  |  |  | 115,485

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 22 May 2026, and are signed on its behalf by:
HAWORTH, Simon Nicholas, Dr Director Registered Company No. 06500709

INTELLIGENT OMICS LIMITED
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Revenue from rendering of services
--- | ---
| Revenue 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.

| Interest income
--- | ---
| Interest income is recognised using the effective interest rate method.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Intangible assets
--- | ---
| Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Costs are recognised as an intangible asset when all of the following criteria are demonstrated: - The technical feasibility of completing the work so that it will be available for use or sale. - The intention to complete the development and use or sell it. - The ability to use the development or to sell it. - How the development will generate probable future economic benefits. - The availability of adequate technical, financial and other resources to complete the development and to use or sell it. - The ability to measure reliably the expenditure attributable to the development during its development.

| Research and development
--- | ---
| All research costs are expensed. Costs related to the development of products are capitalised when they meet the criteria stated in FRS 102, Section 18 Intangible assets other than Goodwill. All other development expenditure is recognised as an expense in the period in which it is incurred.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Office Equipment | 50

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 5 |  | 5

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 1,491,018 |  | 1,491,018
| Additions | 258,848 |  | 258,848
| Disposals | (234,652) |  | (234,652)
| At 31 December 25 | 1,515,214 |  | 1,515,214
| Net book value
| At 31 December 25 | 1,515,214 |  | 1,515,214
| At 31 December 24 | 1,491,018 |  | 1,491,018

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 29,343 |  | 29,343
| Additions | 7,820 |  | 7,820
| At 31 December 25 | 37,163 |  | 37,163
| Depreciation and impairment
| At 01 January 25 | 28,767 |  | 28,767
| Charge for year | 1,673 |  | 1,673
| At 31 December 25 | 30,440 |  | 30,440
| Net book value
| At 31 December 25 | 6,723 |  | 6,723
| At 31 December 24 | 576 |  | 576

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | - |  | 14,001
| Other debtors | 25,693 |  | 56,585
| Total | 25,693 |  | 70,586

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 77,659 |  | 256,686
| Bank borrowings and overdrafts | 1,312 |  | 3,087
| Amounts owed to related parties | 57,615 |  | 45,800
| Taxation and social security | 51,357 |  | 80,573
| Other creditors | 103,518 |  | 75,831
| Accrued liabilities and deferred income | 271,639 |  | 50,887
| Total | 563,100 |  | 512,864

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 1,312
| Other creditors | 924,883 |  | 933,719
| Total | 924,883 |  | 935,031

| There is a fixed and floating charge over all the company's assets, this covers all the property or undertaking of the company

8. | Related party transactions
--- | ---
| Various transactions took place with related parties during the year that were all on normal commercial terms and on an arms length basis and therefore no further disclosure is required by FRS 102 Section 1A.