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Company registration number: 05793998
Bio 8 Ltd
Filleted financial statements
31 December 2025
Bio 8 Ltd
Contents
Directors and other information
Director's responsibilities statement
Statement of financial position
Statement of changes in equity
Notes to the financial statements
Bio 8 Ltd
Directors and other information

| Director | Mr Oliver Holmes Peabody
| Company number | 05793998
| Registered office | McGregors Way
|  | Turnoaks Business Park
|  | Chesterfield
|  | Derbyshire
|  | S40 2WB
| Auditor | J S Bethell & Co
|  | 70 Clarkehouse Road
|  | Sheffield
|  | South Yorkshire
|  | S10 2LJ
| Accountants | Dey & Co.
|  | Brookdale
|  | 41 Clarence Road
|  | Chesterfield
|  | Derbyshire
|  | S40 1LH

| Bankers | Barclays

Bio 8 Ltd
Director's responsibilities statement
Year ended 31 December 2025
The director is responsible for preparing the director's report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to:
- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Bio 8 Ltd
Statement of financial position
31 December 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Intangible assets |  | 5 | 302 |  |  |  | 403 |  |
Tangible assets |  | 6 | 7,239 |  |  |  | 7,852 |  |
Investments |  | 7 | 86 |  |  |  | - |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 7,627 |  |  |  | 8,255
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 330,595 |  |  |  | 386,675 |  |
Debtors |  | 8 | 3,301,547 |  |  |  | 3,161,683 |  |
Cash at bank and in hand |  |  | 112,887 |  |  |  | 144,682 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 3,745,029 |  |  |  | 3,693,040 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 9 | ( 268,222) |  |  |  | ( 241,996) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 3,476,807 |  |  |  | 3,451,044
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 3,484,434 |  |  |  | 3,459,299
Provisions for liabilities |  |  |  |  | ( 1,809) |  |  |  | ( 1,963)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 3,482,625 |  |  |  | 3,457,336
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  | 10 |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  | 3,482,525 |  |  |  | 3,457,236
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 3,482,625 |  |  |  | 3,457,336
|  |  |  |  | _______ |  |  |  | _______

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 10 April 2026 , and are signed on behalf of the board by:
Mr Oliver Holmes Peabody
Director
Company registration number: 05793998
Bio 8 Ltd
Statement of changes in equity
Year ended 31 December 2025

|  | Called up share capital |  | Profit and loss account | Total |  |  |  |  |
|  | £ |  | £ | £ |  |  |  |  |
At 1 January 2024 |  | 100 |  | 3,128,457 | 3,128,557 |  |  |  |  |
Profit for the year |  |  |  | 404,779 | 404,779 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | 404,779 | 404,779 |  |  |  |  |
Dividends paid and payable |  |  |  | ( 76,000) | ( 76,000) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total investments by and distributions to owners |  | - |  | ( 76,000) | ( 76,000) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 31 December 2024 and 1 January 2025 |  | 100 |  | 3,457,236 | 3,457,336 |  |  |  |  |
Profit for the year |  |  |  | 541,664 | 541,664 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | 541,664 | 541,664 |  |  |  |  |
Dividends paid and payable |  |  |  | ( 516,375) | ( 516,375) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total investments by and distributions to owners |  | - |  | ( 516,375) | ( 516,375) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 31 December 2025 |  | 100 |  | 3,482,525 | 3,482,625 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |

Bio 8 Ltd
Notes to the financial statements
Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is McGregors Way, Turnoaks Business Park, Chesterfield, Derbyshire, S40 2WB.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
In considering the appropriateness of the going concern basis for the preparation of the financial statements, the directors have considered the fact that the holding company, Envii Holdings Limited, breached lending covenants with SME Capital at the beginning of the year.Certain circumstances leading up to the breach were beyond the directors' control and the director is working to overcome the issues. SME Capital has agreed to revised covenants and the director has produced projections for the next twelve months, which show that the company will hopefully return to meeting its covenants. Further, due to the company's relationship with SME Capital, the director is confident that they will continue to support the company and will meet its covenants though these projections are dependent on future trading conditions outside of the company's control.Although material uncertainty exists, the director is confident that based on the above, the company should continue to adopt the going concern basis in the preparation of the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at a revalued amount, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Trademark | - | 10 % | straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 50 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition. Stock is valued on a first in first out basis.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 15 (2024: 12 ).
5. Intangible assets

|  | Other intangible assets | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 January 2025 and 31 December 2025 | 1,669 | 1,669 |  |  |  |
|  | _______ | _______ |  |  |  |
| Amortisation |  |  |  |  |  |
| At 1 January 2025 | 1,266 | 1,266 |  |  |  |
| Charge for the year | 101 | 101 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 December 2025 | 1,367 | 1,367 |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 December 2025 | 302 | 302 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 December 2024 | 403 | 403 |  |  |  |
|  | _______ | _______ |  |  |  |

6. Tangible assets

|  | Plant and machinery | Total |  |  |  |  |
|  | £ | £ |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 January 2025 | 44,857 | 44,857 |  |  |  |  |
| Additions | 4,361 | 4,361 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 December 2025 | 49,218 | 49,218 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 January 2025 | 37,004 | 37,004 |  |  |  |  |
| Charge for the year | 4,975 | 4,975 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 December 2025 | 41,979 | 41,979 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 December 2025 | 7,239 | 7,239 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 December 2024 | 7,853 | 7,853 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |

7. Investments

|  | Shares in group undertakings and participating interests | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 January 2025 | - | - |  |  |  |
| Additions | 86 | 86 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 December 2025 | 86 | 86 |  |  |  |
|  | _______ | _______ |  |  |  |
| Impairment |  |  |  |  |  |
| At 1 January 2025 and 31 December 2025 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 December 2025 | 86 | 86 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 December 2024 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |

8. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 34,663 | 39,841
| Amounts owed by group undertakings and undertakings in which the company has a participating interest |  | 3,236,037 | 3,108,037
| Other debtors |  | 30,847 | 13,805
|  |  | _______ | _______
|  |  | 3,301,547 | 3,161,683
|  |  | _______ | _______

9. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Trade creditors |  | 66,632 | 75,395
| Corporation tax |  | 172,120 | 115,512
| Social security and other taxes |  | 17,342 | 19,985
| Other creditors |  | 12,128 | 31,104
|  |  | _______ | _______
|  |  | 268,222 | 241,996
|  |  | _______ | _______

10. Called up share capital
Issued, called up and fully paid

|  |  | 2025 |  |  |  | 2024 |  |
|  |  | No |  | £ |  | No |  | £
| Ordinary shares of £ 1.00 each |  | 100 |  | 100 |  | 100 |  | 100
|  |  | _______ |  | _______ |  | _______ |  | _______

11. Operating leases
The company as lessee
The total future minimum lease payments under non-cancellable operating leases are as follows:

| £ | £
Not later than 1 year | 55,874 | 55,874
Later than 1 year and not later than 5 years | 69,843 | 125,717
| _______ | _______
| 125,717 | 181,591
| _______ | _______

12. Summary audit opinion
The auditor's report for the year is dated 10 April 2026
The auditors' report on the financial statements for the year ended 31 December 2023 was unqualified.In their report, the auditors emphasised the following matter without qualifying their report:We draw attention to note 3 in the financial statements, which indicates that the parent company Envii Holdings Limited was in breach of its lending covenants. As stated in note 3, these events or conditions, along with the other matters as set forth in note 3, indicate that a material uncertainty exists that may cast significant doubt on the Company's ability to continue as a going concern. Our opinion is not modified in respect of this matter.
The senior statutory auditor was Wayne Smith FCA CTA for and on behalf of J S Bethell & Co
13. Related party transactions
The company has taken advantage of the exemption provided by Paragraph 33.1A of FRS 102 that says disclosures need not be given of transactions that have taken place between group members.There are cross guarantees with Envii Holdings Ltd in relation to loans outstanding from SME Lending Limited and Andrew Richard Hiron (as Security Trustee).The loans from SME Lending Limited and Andrew Richard Hiron (as Security Trustee) are secured by a fixed and floating charge over the assets of the company. The balances at the year end were £1,233,750 (2024 £1,588,125) and £1,470,000 (2024 £1,710,000) respectively.
14. Controlling party
The holding company, which is the ultimate parent company, is Envii Holdings Limited, a company registered in England & Wales and whose registered office is McGregors Way, Hasland, Chesterfield, S40 2WB. The company is controlled by Oliver Holmes Peabody as a result of his controlling interest in the holding company.