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REGISTERED NUMBER: SC187166 (Scotland)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Biozone Learning Media (UK) Limited |

| Biozone Learning Media (UK) Limited (Registered number: SC187166) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 6 |

| Biozone Learning Media (UK) Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | R Allan

| Mrs D Allan

| REGISTERED OFFICE: | Summit House

| 4-5 Mitchell Street

| Edinburgh

| EH6 7BD

| REGISTERED NUMBER: | SC187166 (Scotland)

| ACCOUNTANTS: | Bourne & Co

| Chartered Accountants

| 6 Lichfield Street

| Burton-on-Trent

| Staffordshire

| DE14 3RD

| Biozone Learning Media (UK) Limited (Registered number: SC187166) |

Balance Sheet

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 5,991 |  | 7,002 |  |

Cash at bank | 9,979 |  | 6,477 |  |

15,970 |  | 13,479 |  |

CREDITORS

Amounts falling due within one year | 5 | 41,884 |  | 42,092 |  |

NET CURRENT LIABILITIES | (25,914 | ) | (28,613 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (25,914 | ) | (28,613 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (26,014 | ) | (28,713 | ) |

SHAREHOLDERS' FUNDS | (25,914 | ) | (28,613 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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.

| Biozone Learning Media (UK) Limited (Registered number: SC187166) |

Balance Sheet - continued

31 December 2025

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 26 May 2026 and were signed on its behalf by:

R Allan - Director

| Biozone Learning Media (UK) Limited (Registered number: SC187166) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Biozone Learning Media (UK) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| The financial statements have been prepared on a going concern basis.

| The shareholders and directors of Biozone International Ltd are also the shareholders and directors of Biozone Learning Media (UK) Ltd.

| Turnover

| Turnover represents net invoiced sales of goods, excluding value added tax.

| 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.

| Biozone Learning Media (UK) Limited (Registered number: SC187166) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Debtors and creditors

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 1,994 |  | 2,595 |  |

| Other debtors | 3,997 |  | 4,407 |  |

5,991 |  | 7,002 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 40,179 |  | 40,382 |  |

| Other creditors | 1,705 |  | 1,710 |  |

41,884 |  | 42,092 |  |

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Biozone Learning Media (UK) Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Biozone Learning Media (UK) Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Biozone Learning Media (UK) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Biozone Learning Media (UK) Limited and state those matters that we have agreed to state to the Board of Directors of Biozone Learning Media (UK) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Biozone Learning Media (UK) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Biozone Learning Media (UK) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Biozone Learning Media (UK) Limited. You consider that Biozone Learning Media (UK) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Biozone Learning Media (UK) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bourne & Co

Chartered Accountants

6 Lichfield Street

Burton-on-Trent

Staffordshire

DE14 3RD

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Biozone Learning Media (UK) Limited

26 May 2026