IRIS Accounts Production v26.1.10.61 12060630 Board of Directors Board of Directors 1.4.25 31.3.26 31.3.26 30.6.26 false true false false false true false Auditors Opinion Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 12060630 2025-03-31 12060630 2026-03-31 12060630 2025-04-01 2026-03-31 12060630 2024-03-31 12060630 2024-04-01 2025-03-31 12060630 2025-03-31 12060630 ns15:EnglandWales 2025-04-01 2026-03-31 12060630 ns14:PoundSterling 2025-04-01 2026-03-31 12060630 ns10:Director1 2025-04-01 2026-03-31 12060630 ns10:Director2 2025-04-01 2026-03-31 12060630 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 12060630 ns10:SmallEntities 2025-04-01 2026-03-31 12060630 ns10:Audited 2025-04-01 2026-03-31 12060630 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 12060630 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 12060630 ns10:FullAccounts 2025-04-01 2026-03-31 12060630 1 2025-04-01 2026-03-31 12060630 ns10:OrdinaryShareClass1 2025-04-01 2026-03-31 12060630 ns10:Director3 2025-04-01 2026-03-31 12060630 ns10:RegisteredOffice 2025-04-01 2026-03-31 12060630 ns5:CurrentFinancialInstruments 2026-03-31 12060630 ns5:CurrentFinancialInstruments 2025-03-31 12060630 ns5:Non-currentFinancialInstruments 2026-03-31 12060630 ns5:Non-currentFinancialInstruments 2025-03-31 12060630 ns5:ShareCapital 2026-03-31 12060630 ns5:ShareCapital 2025-03-31 12060630 ns5:SharePremium 2026-03-31 12060630 ns5:SharePremium 2025-03-31 12060630 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 12060630 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 12060630 ns5:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 12060630 ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-03-31 12060630 ns5:LeaseholdImprovements 2025-04-01 2026-03-31 12060630 ns5:PlantMachinery 2025-04-01 2026-03-31 12060630 ns5:FurnitureFittings 2025-04-01 2026-03-31 12060630 ns5:ComputerEquipment 2025-04-01 2026-03-31 12060630 ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-03-31 12060630 ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure 2026-03-31 12060630 ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-03-31 12060630 ns5:LeaseholdImprovements 2025-03-31 12060630 ns5:PlantMachinery 2025-03-31 12060630 ns5:FurnitureFittings 2025-03-31 12060630 ns5:ComputerEquipment 2025-03-31 12060630 ns5:LeaseholdImprovements 2026-03-31 12060630 ns5:PlantMachinery 2026-03-31 12060630 ns5:FurnitureFittings 2026-03-31 12060630 ns5:ComputerEquipment 2026-03-31 12060630 ns5:LeaseholdImprovements 2025-03-31 12060630 ns5:PlantMachinery 2025-03-31 12060630 ns5:FurnitureFittings 2025-03-31 12060630 ns5:ComputerEquipment 2025-03-31 12060630 ns5:AdditionsToInvestments 2026-03-31 12060630 ns5:CostValuation 2026-03-31 12060630 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 12060630 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 12060630 ns5:WithinOneYear 2026-03-31 12060630 ns5:WithinOneYear 2025-03-31 12060630 ns5:BetweenOneFiveYears 2026-03-31 12060630 ns5:BetweenOneFiveYears 2025-03-31 12060630 ns5:AllPeriods 2026-03-31 12060630 ns5:AllPeriods 2025-03-31 12060630 ns10:OrdinaryShareClass1 2026-03-31

REGISTERED NUMBER: 12060630 (England and Wales)

Financial Statements |

for the Year Ended 31 March 2026 |

for |

TRUPCR Europe Limited |

| TRUPCR Europe Limited (Registered number: 12060630) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| TRUPCR Europe Limited |

Company Information

for the Year Ended 31 March 2026

| DIRECTORS: | H Singh

| N K Dubey

| D Dubey

| REGISTERED OFFICE: | Unit 6, Williams House

| Lloyd Street North

| Manchester Science Park

| Manchester

| M15 6SE

| REGISTERED NUMBER: | 12060630 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Ian Sluckis BA FCA

| AUDITORS: | Freedman Frankl & Taylor

| Statutory Auditors

| Chartered Accountants

| Reedham House

| 31 King Street West

| Manchester

| M3 2PJ

| TRUPCR Europe Limited (Registered number: 12060630) |

Balance Sheet

31 March 2026

| 2026 |  | 2025

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 3 | - |  | 2,796 |  |

Tangible assets | 4 | 68,590 |  | 73,785 |  |

Investments | 5 | 829,500 |  | - |  |

898,090 |  | 76,581 |  |

CURRENT ASSETS

Stocks | 6 | 47,039 |  | 54,473 |  |

Debtors | 7 | 562,991 |  | 271,825 |  |

Cash at bank | 393,565 |  | 559,747 |  |

1,003,595 |  | 886,045 |  |

CREDITORS

Amounts falling due within one year | 8 | (712,549 | ) | (184,234 | ) |

NET CURRENT ASSETS | 291,046 |  | 701,811 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,189,136 |  | 778,392 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (262,500 | ) | (1,000 | ) |

NET ASSETS | 926,636 |  | 777,392 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 1,000 |  | 1,000 |  |

Share premium | 869,400 |  | 869,400 |  |

Retained earnings | 56,236 |  | (93,008 | ) |

SHAREHOLDERS' FUNDS | 926,636 |  | 777,392 |  |

| TRUPCR Europe Limited (Registered number: 12060630) |

Balance Sheet - continued

31 March 2026

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2026 and were signed on its behalf by:

H Singh - Director

N K Dubey - Director

| TRUPCR Europe Limited (Registered number: 12060630) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | 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.

| Significant judgements and estimates

| In applying the company's accounting policies, the directors are required to make judgements, estimates and assumptions in determining the carrying amounts of assets and liabilities. The directors' judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made, and are based on historical experience and other factors that are considered to be applicable. Due to the inherent subjectivity involved in making such judgements, estimates and assumptions, the actual results and outcomes may differ.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revision to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods, if the revision affects both current and future periods.

| Key sources of estimation uncertainty

| The key assumptions concerning the future, and other key sources of estimation uncertainty, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are disclosed below.

| Assessing indicators of impairment

| In assessing whether there have been any indicators of impairment assets, the directors have considered both external and internal sources of information such as market conditions and experience of recoverability. There have been no indicators of impairments identified during the current financial year.

| Tangible fixed assets

| Tangible fixed assets, are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In re-assessing asset lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into account. Residual value assessments consider issues such as future market conditions, the remaining life of the asset and projected disposal values.

| Turnover

| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates 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.

| Interest Income

| Interest income is recognised on an accrual basis, when the entity obtains the right to receive the income.

| 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.

| TRUPCR Europe Limited (Registered number: 12060630) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

| Development costs are being amortised evenly over their estimated useful life of three years.

| Tangible fixed assets

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

| Improvements to property | - | The period of the lease

| Plant and machinery | - | Straight line over 15 years

| Fixtures and fittings | - | Straight line over 10 years

| Computer equipment | - | Straight line over 3 years

| Tangible fixed assets are recorded at cost less any tax, discounts and rebates. Subsequently they are recorded at cost less accumulated depreciation and impairment.

| Government grants

| Grants of a revenue nature are credited to income in the period to which they relate.

| Investments in associates

| Investments in associate undertakings are recognised at cost.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| Research and development

| Expenditure on research and development is written off in the year in which it is incurred.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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.

| TRUPCR Europe Limited (Registered number: 12060630) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

1. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Going concern

| The company's financial statements for the year ended 31 March 2026 have been prepared on a going concern basis as, after making appropriate enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

| Contingent liabilities

| Deferred consideration is recognised at the fair value of the amount expected to be paid. Where the settlement is deferred beyond normal credit terms, the liability is measured at the present value of the future payments, discounted at a market rate of interest for a similar debt instrument. The unwinding of the discount is recognised as a finance cost in the Profit and Loss account over the period of deferral.

2. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2025 - 6 ) .

3. | INTANGIBLE FIXED ASSETS

| Development

| costs

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 8,389 |  |

| AMORTISATION

| At 1 April 2025 | 5,593 |  |

| Amortisation for year | 2,796 |  |

| At 31 March 2026 | 8,389 |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  |

| At 31 March 2025 | 2,796 |  |

| TRUPCR Europe Limited (Registered number: 12060630) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |  | Computer |

| property |  | machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2025 | 35,915 |  | 72,965 |  | 6,597 |  | 3,981 |  | 119,458 |  |

| Additions | 110 |  | 1,441 |  | 902 |  | 1,810 |  | 4,263 |  |

| At 31 March 2026 | 36,025 |  | 74,406 |  | 7,499 |  | 5,791 |  | 123,721 |  |

| DEPRECIATION

| At 1 April 2025 | 28,437 |  | 12,944 |  | 1,886 |  | 2,406 |  | 45,673 |  |

| Charge for year | 2,530 |  | 4,897 |  | 683 |  | 1,348 |  | 9,458 |  |

| At 31 March 2026 | 30,967 |  | 17,841 |  | 2,569 |  | 3,754 |  | 55,131 |  |

| NET BOOK VALUE

| At 31 March 2026 | 5,058 |  | 56,565 |  | 4,930 |  | 2,037 |  | 68,590 |  |

| At 31 March 2025 | 7,478 |  | 60,021 |  | 4,711 |  | 1,575 |  | 73,785 |  |

5. | FIXED ASSET INVESTMENTS

| Interest

| in

| associate

£ |

| COST

| Additions | 829,500 |  |

| At 31 March 2026 | 829,500 |  |

| NET BOOK VALUE

| At 31 March 2026 | 829,500 |  |

| The company investments at the balance sheet date in the share capital of unlisted companies include the following:

| Coris Holdings SRL

| Registered office: Rue Guillaume Fouquet 11, 5032 Gembloux, Belgium

| Nature of business: Activities of holding companies

| % |  |

| Class of shares: |  |  | holding |

| Ordinary shares |  |  | 30.00 |

6. | STOCKS

2026 | 2025 |

£ | £ |

| Good for resale | 47,039 |  | 54,473 |  |

| TRUPCR Europe Limited (Registered number: 12060630) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

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

2026 | 2025 |

£ | £ |

| Trade debtors | 427,054 |  | 231,913 |  |

| Other debtors | 135,937 |  | 39,912 |  |

562,991 |  | 271,825 |  |

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

2026 | 2025 |

£ | £ |

| Trade creditors | 11,330 |  | 8,401 |  |

| Amounts owed to group undertakings | 493,233 |  | 161,904 |  |

| Taxation and social security | 5,022 |  | - |  |

| Other creditors | 202,964 |  | 13,929 |  |

712,549 |  | 184,234 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Amounts owed to group undertakings | 262,500 |  | - |  |

| Other creditors | - |  | 1,000 |  |

262,500 |  | 1,000 |  |

10. | LEASING AGREEMENTS

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

2026 | 2025 |

£ | £ |

| Within one year | 39,248 |  | 16,849 |  |

| Between one and five years | 58,872 |  | - |  |

98,120 |  | 16,849 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 1,000 | Ordinary | £1 | 1,000 |  | 1,000 |  |

| TRUPCR Europe Limited (Registered number: 12060630) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

12. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Ian Sluckis BA FCA (Senior Statutory Auditor)

| for and on behalf of Freedman Frankl & Taylor

13. | CONTINGENT LIABILITIES

| Contingent consideration is payable in relation to the acquisition of the group undertaking. The amount recognised of £184,500 represents the directors' best estimate of the liability due under the terms of the purchase agreement, based on management’s performance expectations.

14. | RELATED PARTY DISCLOSURES

| During the year company was charged consultancy fees amounting to £71,950 (2025: £86,250) by a company in which a director of TRUPCR Europe Limited is also a director. At the year end, the amount owed from the company was £6,420 (2025: £6,420).

15. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party of TRUPCR Europe Limited is 3B BlackBio Dx Limited, which is majority shareholder incorporated and registered in India. Copies of the consolidated financial statements of 3B BlackBio Dx Ltd can be obtained from registered address 7-C, Industrial Area, Govindpura, Bhopal 462023 [M.P.], India.