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REGISTERED NUMBER: 07418642 (England and Wales)

POLYCHRONIS CANCER SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

POLYCHRONIS CANCER SERVICES LIMITED (REGISTERED NUMBER: 07418642) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| POLYCHRONIS CANCER SERVICES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTOR: | Dr A Polychronis

| REGISTERED OFFICE: | 143 Hadley Road

| Barnet

| EN5 5QN

| REGISTERED NUMBER: | 07418642 (England and Wales)

| ACCOUNTANTS: | TCA (Shrewsbury) LLP

| Third Floor

| 21 St Mary's Street

| Shrewsbury

| Shropshire

| SY1 1ED

POLYCHRONIS CANCER SERVICES LIMITED (REGISTERED NUMBER: 07418642) |

STATEMENT OF FINANCIAL POSITION

31 OCTOBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 10,416 |  | 14,171 |  |

Investments | 6 | 310,003 |  | 89,777 |  |

Investment property | 7 | 584,720 |  | 584,720 |  |

905,139 |  | 688,668 |  |

CURRENT ASSETS

Debtors | 8 | 38,830 |  | 43,788 |  |

Cash at bank | 1,393,667 |  | 1,340,608 |  |

1,432,497 |  | 1,384,396 |  |

CREDITORS

Amounts falling due within one year | 9 | 441,278 |  | 456,976 |  |

NET CURRENT ASSETS | 991,219 |  | 927,420 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,896,358 |  | 1,616,088 |  |

PROVISIONS FOR LIABILITIES | 2,604 |  | 3,543 |  |

NET ASSETS | 1,893,754 |  | 1,612,545 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 2 |  | 2 |  |

Capital redemption reserve | 1 |  | 1 |  |

Retained earnings | 1,893,751 |  | 1,612,542 |  |

SHAREHOLDERS' FUNDS | 1,893,754 |  | 1,612,545 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

POLYCHRONIS CANCER SERVICES LIMITED (REGISTERED NUMBER: 07418642) |

STATEMENT OF FINANCIAL POSITION - continued

31 OCTOBER 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 director and authorised for issue on 8 July 2026 and were signed by:

Dr A Polychronis - Director

POLYCHRONIS CANCER SERVICES LIMITED (REGISTERED NUMBER: 07418642) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| Polychronis Cancer Services Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 07418642 and registered office address is:

| 143 Hadley Road

| Barnet

| England

| EN5 5QN

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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of the business from the director upon incorporation was £60,000 and has been fully amortised.

| 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Fixtures and fittings |  | - 25% on cost |  |

| Motor vehicles |  | - 33% on reducing balance |  |

| Equipment |  | - 25% on cost |  |

| The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and will be recognised in the profit and loss account.

POLYCHRONIS CANCER SERVICES LIMITED (REGISTERED NUMBER: 07418642) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

2. | ACCOUNTING POLICIES - continued

| Investment property

| Investment property, which is property held to earn rentals and/or capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure.

| Subsequently it is measured at fair value at the reporting end date. This is determined annually by reviewing current market rents and investment property yields for comparable real estate, adjusted if necessary for any differences in the nature, location or condition of the specific asset. No depreciation is provided. The surplus or deficit on the revaluation is recognised in the profit and loss account.

| Valuation of investments

| Investments in a managed portfolio are measured at cost less accumulated impairment.The surplus or deficit on the revaluation is recognised in the profit and loss account. Fair value is estimated by using quoted prices provided by the fund manager.

| Financial instruments

| The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

POLYCHRONIS CANCER SERVICES LIMITED (REGISTERED NUMBER: 07418642) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

2. | ACCOUNTING POLICIES - continued

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Cash and cash equivalents

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Creditors

| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Interest income

| Interest income is recognised in the Profit and loss account using the effective interest method.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 60,000 |  |

| AMORTISATION

| At 1 November 2024

| and 31 October 2025 | 60,000 |  |

| NET BOOK VALUE

| At 31 October 2025 | - |  |

| At 31 October 2024 | - |  |

POLYCHRONIS CANCER SERVICES LIMITED (REGISTERED NUMBER: 07418642) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 November 2024 | 6,544 |  | 75,725 |  | 15,713 |  | 97,982 |  |

| Additions | 1,613 |  | - |  | 1,399 |  | 3,012 |  |

| Disposals | - |  | - |  | (1,399 | ) | (1,399 | ) |

| At 31 October 2025 | 8,157 |  | 75,725 |  | 15,713 |  | 99,595 |  |

| DEPRECIATION

| At 1 November 2024 | 5,762 |  | 65,723 |  | 12,326 |  | 83,811 |  |

| Charge for year | 794 |  | 3,334 |  | 1,590 |  | 5,718 |  |

| Eliminated on disposal | - |  | - |  | (350 | ) | (350 | ) |

| At 31 October 2025 | 6,556 |  | 69,057 |  | 13,566 |  | 89,179 |  |

| NET BOOK VALUE

| At 31 October 2025 | 1,601 |  | 6,668 |  | 2,147 |  | 10,416 |  |

| At 31 October 2024 | 782 |  | 10,002 |  | 3,387 |  | 14,171 |  |

6. | FIXED ASSET INVESTMENTS

| Unlisted

| investments

£ |

| COST OR VALUATION

| At 1 November 2024 | 89,777 |  |

| Additions | 194,300 |  |

| Revaluations | 25,926 |  |

| At 31 October 2025 | 310,003 |  |

| NET BOOK VALUE

| At 31 October 2025 | 310,003 |  |

| At 31 October 2024 | 89,777 |  |

| Cost or valuation at 31 October 2025 is represented by:

| Unlisted

| investments

£ |

| Valuation in 2019 | 68,780 |  |

| Valuation in 2020 | (2,956 | ) |

| Valuation in 2022 | 8,450 |  |

| Valuation in 2023 | 5,485 |  |

| Valuation in 2024 | 10,018 |  |

| Valuation in 2025 | 220,226 |  |

310,003 |  |

POLYCHRONIS CANCER SERVICES LIMITED (REGISTERED NUMBER: 07418642) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

7. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 November 2024

| and 31 October 2025 | 584,720 |  |

| NET BOOK VALUE

| At 31 October 2025 | 584,720 |  |

| At 31 October 2024 | 584,720 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 38,830 |  | 43,788 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 4,284 |  | 4,104 |  |

| Tax | 138,008 |  | 147,934 |  |

| Other creditors | 251,914 |  | 251,914 |  |

| Directors' loan accounts | 7,072 |  | 53,024 |  |

| Accrued expenses | 40,000 |  | - |  |

441,278 |  | 456,976 |  |

10. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 9,475 |  | 9,475 |  |

| Between one and five years | 18,160 |  | 27,634 |  |

27,635 |  | 37,109 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1 | Ordinary A shares | 1 | 1 |  | 1 |  |

| 1 | Ordinary B shares | 1 | - |  | - |  |

| 1 | Ordinary C shares | 1 | 1 |  | 1 |  |

2 |  | 2 |  |