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REGISTERED NUMBER: 12256114 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 October 2025 |

| for |

| BriXcell Ltd |

| BriXcell Ltd (Registered number: 12256114) |

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| BriXcell Ltd |

Company Information

for the Year Ended 31 October 2025

| DIRECTORS: | T M Gardner

| B N Glover

| W J McFarlane

| J D Glover

| REGISTERED OFFICE: | Unit 2 Global Business Park

| Wilkinson Road

| Cirencester

| Gloucestershire

| GL7 1YZ

| REGISTERED NUMBER: | 12256114 (England and Wales)

| BriXcell Ltd (Registered number: 12256114) |

Balance Sheet

31 October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | 24,614 |  | 24,702 |  |

Tangible assets | 6 | 70,276 |  | 74,181 |  |

94,890 |  | 98,883 |  |

CURRENT ASSETS

Stocks | 7 | 12,965 |  | 16,250 |  |

Debtors | 8 | 9,663 |  | 9,361 |  |

Cash at bank | 12,884 |  | 7,590 |  |

35,512 |  | 33,201 |  |

CREDITORS

Amounts falling due within one year | 9 | 56,614 |  | 61,113 |  |

NET CURRENT LIABILITIES | (21,102 | ) | (27,912 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 73,788 |  | 70,971 |  |

CAPITAL AND RESERVES

Called up share capital | 102,102 |  | 102,102 |  |

Retained earnings | (28,314 | ) | (31,131 | ) |

73,788 |  | 70,971 |  |

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 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.

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 23 July 2026 and were signed on its behalf by:

T M Gardner - Director

| BriXcell Ltd (Registered number: 12256114) |

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

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

2. | STATEMENT OF COMPLIANCE

| These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

| The financial statements are prepared in sterling, which is the financial currency of the entity.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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.

| Patents and licences are being amortised evenly over their estimated useful life of 20 years.

| Tangible fixed assets

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

| Plant and machinery | - | 5% on a straight line basis

| Stocks

| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Costs includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

| Going concern

| The directors have considered going concern and believe this to be an appropriate basis on which to prepare these accounts. The directors have agreed to continue to support the company to ensure that it can meet its obligations as they fall due.

| Revenue recognition

| 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.

| BriXcell Ltd (Registered number: 12256114) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

3. | ACCOUNTING POLICIES - continued

| Impairment of fixed assets

| 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.

| For the purposes of impairment testing, 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 largely independent of the cash inflows from other assets or groups of assets.

| For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

5. | INTANGIBLE FIXED ASSETS

| Patents

| and

| licences

£ |

| COST

| At 1 November 2024 | 26,002 |  |

| Additions | 1,276 |  |

| At 31 October 2025 | 27,278 |  |

| AMORTISATION

| At 1 November 2024 | 1,300 |  |

| Amortisation for year | 1,364 |  |

| At 31 October 2025 | 2,664 |  |

| NET BOOK VALUE

| At 31 October 2025 | 24,614 |  |

| At 31 October 2024 | 24,702 |  |

| BriXcell Ltd (Registered number: 12256114) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

6. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 78,085 |  |

| DEPRECIATION

| At 1 November 2024 | 3,904 |  |

| Charge for year | 3,905 |  |

| At 31 October 2025 | 7,809 |  |

| NET BOOK VALUE

| At 31 October 2025 | 70,276 |  |

| At 31 October 2024 | 74,181 |  |

7. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 12,965 |  | 16,250 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 5,916 |  | 8,124 |  |

| VAT | 3,747 |  | 1,237 |  |

9,663 |  | 9,361 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 10,736 |  | 15,310 |  |

| Other creditors | 14,966 |  | 14,966 |  |

| Directors' current accounts | 29,932 |  | 29,932 |  |

| Accruals and deferred income | 980 |  | 905 |  |

56,614 |  | 61,113 |  |

10. | FINANCIAL INSTRUMENTS

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.