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REGISTERED NUMBER: 03785121 (England and Wales)

| Report of the Directors and |

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| RSscan Lab. Ltd |

| RSscan Lab. Ltd (Registered number: 03785121) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Report of the Directors | 2 |

| Income Statement | 3 |

| Balance Sheet | 4 |

| Statement of Changes in Equity | 6 |

| Notes to the Financial Statements | 7 |

| RSscan Lab. Ltd |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | Mrs B E Smith-Rewse

| Mrs J K De La Poer Beresford

| N J De La Poer Beresford

| S Henderson

| REGISTERED OFFICE: | 46 Boss Hall Road

| Boss Hall Business Park

| Ipswich

| Suffolk

| IP1 5BN

| REGISTERED NUMBER: | 03785121 (England and Wales)

| ACCOUNTANTS: | Knights Lowe Chartered Accountants

| Eldo House

| Kempson Way

| Suffolk Business Park

| Bury St Edmunds

| Suffolk

| IP32 7AR

| RSscan Lab. Ltd (Registered number: 03785121) |

Report of the Directors

for the Year Ended 31 December 2025

The directors present their report with the financial statements of the company for the year ended 31 December 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2025 to the date of this report.

Mrs B E Smith-Rewse

Mrs J K De La Poer Beresford

N J De La Poer Beresford

S Henderson

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are 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 them 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.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

N J De La Poer Beresford - Director

3 August 2026

| RSscan Lab. Ltd (Registered number: 03785121) |

Income Statement

for the Year Ended 31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

TURNOVER | 2,076,291 |  | 1,646,354 |  |

Cost of sales | 797,782 |  | 1,047,369 |  |

GROSS PROFIT | 1,278,509 |  | 598,985 |  |

Administrative expenses | 1,613,327 |  | 1,147,299 |  |

(334,818 | ) | (548,314 | ) |

Other operating income | - |  | 30,886 |  |

OPERATING LOSS | 4 | (334,818 | ) | (517,428 | ) |

Interest receivable and similar income | 1,830 |  | 374 |  |

(332,988 | ) | (517,054 | ) |

Interest payable and similar expenses | 10,802 |  | 10,183 |  |

LOSS BEFORE TAXATION | (343,790 | ) | (527,237 | ) |

Tax on loss | 5 | (81,224 | ) | (80,243 | ) |

LOSS FOR THE FINANCIAL YEAR | (262,566 | ) | (446,994 | ) |

| RSscan Lab. Ltd (Registered number: 03785121) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 6 | 9,180 |  | 9,666 |  |

Tangible assets | 7 | 73,111 |  | 52,154 |  |

Investments | 8 | 490 |  | 490 |  |

82,781 |  | 62,310 |  |

CURRENT ASSETS

Stocks | 345,406 |  | 89,346 |  |

Debtors | 9 | 274,172 |  | 388,118 |  |

Cash at bank | 15,655 |  | 108,589 |  |

635,233 |  | 586,053 |  |

CREDITORS

Amounts falling due within one year | 10 | 427,975 |  | 283,520 |  |

NET CURRENT ASSETS | 207,258 |  | 302,533 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 290,039 |  | 364,843 |  |

CREDITORS

Amounts falling due after more than one year | 11 | 24,688 |  | 30,603 |  |

NET ASSETS | 265,351 |  | 334,240 |  |

CAPITAL AND RESERVES

Called up share capital | 13 | 167 |  | 162 |  |

Share premium | 14 | 6,053,067 |  | 5,859,395 |  |

Capital redemption reserve | 14 | 13 |  | 13 |  |

Retained earnings | 14 | (5,787,896 | ) | (5,525,330 | ) |

SHAREHOLDERS' FUNDS | 265,351 |  | 334,240 |  |

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.

| RSscan Lab. Ltd (Registered number: 03785121) |

Balance Sheet - continued

31 December 2025

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 3 August 2026 and were signed on its behalf by:

N J De La Poer Beresford - Director

| RSscan Lab. Ltd (Registered number: 03785121) |

Statement of Changes in Equity

for the Year Ended 31 December 2025

| Called up |  | Capital |

| share |  | Retained |  | Share |  | redemption |  | Total

| capital |  | earnings |  | premium |  | reserve |  | equity

£ | £ | £ | £ | £ |

Balance at 1 January 2024 | 165 |  | (5,078,333 | ) | 5,859,395 |  | 10 |  | 781,237 |  |

Prior year adjustment | - |  | (3 | ) | - |  | - |  | (3 | ) |

As restated | 165 |  | (5,078,336 | ) | 5,859,395 |  | 10 |  | 781,234 |  |

Changes in equity

Issue of share capital | (3 | ) | - |  | - |  | - |  | (3 | ) |

Total comprehensive income | - |  | (446,994 | ) | - |  | 3 |  | (446,991 | ) |

Balance at 31 December 2024 | 162 |  | (5,525,330 | ) | 5,859,395 |  | 13 |  | 334,240 |  |

Changes in equity

Issue of share capital | 5 |  | - |  | 193,672 |  | - |  | 193,677 |  |

Total comprehensive income | - |  | (262,566 | ) | - |  | - |  | (262,566 | ) |

Balance at 31 December 2025 | 167 |  | (5,787,896 | ) | 6,053,067 |  | 13 |  | 265,351 |  |

| RSscan Lab. Ltd (Registered number: 03785121) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| RSscan Lab. 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.

| 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.

| Going Concern

| Having reviewed the projected results and cash flow forecasts of the company the directors are confident that the company will be able to meet its cash obligations in the foreseeable future. Whilst there is always considerable uncertainty in predicting cash flows more than a few months into the future, the directors are confident that the cash demands of the company will be satisfied, and it is therefore appropriate to prepare the financial statements on the going concern basis.

| Significant judgements and estimates

| In the application of the Company's accounting policies, which are described below, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimated 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 revision affects only that and future periods.

| Critical Judgements in applying the company's accounting policies

| The following are the critical judgements, including those involving estimations, that the directors have made in the process of applying the company's accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

| Depreciation of tangible fixed assets

| Tangible fixed assets are recognised at cost and depreciated over the basis appropriate to charge to the profit and loss account the economic consumption of those assets during the accounting period. The charge is calculated as described below and is based on the director's knowledge of the reduction in the residual value of trading assets on average over the investment cycle of each class of asset. The rates of depreciation are kept under review such that assets are written down to residual value at the end of their economic lives.

| 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 of £25,000, being the amount paid in connection with the acquisition of a business in 2004, was amortised evenly over its estimated useful life of five years.

| Goodwill of £24,000, being the amount paid in connection with the acquisition of a business in 2007, was amortised evenly over its estimated useful life of five years.

| RSscan Lab. Ltd (Registered number: 03785121) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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 ten years.

| Computer software is being amortised evenly over its estimated useful life of four 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 | - | 5 years straight line and in accordance with the property lease

| Plant and equipment | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 4 years straight line

| Stocks

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

| Financial instruments

| Debt instruments, such as loans and other accounts receivable and payable, are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received. However if the arrangements of a short-term instrument constitute a financing transaction, such as the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate, or in case of an outright short-term loan not at market rate, the financial asset or liability is measured, initially and subsequently, at the present value of the future payment discounted at a market rate of interest for a similar debt instrument.

| 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 Statement of Comprehensive Income.

| 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.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

| Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| RSscan Lab. Ltd (Registered number: 03785121) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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.

| Impairment

| At each reporting date, goodwill and other fixed assets, including tangible fixed assets and investments but excluding investment properties, are assessed to determine whether there is an indication that the carrying amount of an asset may be more than its recoverable amount and that the asset should be impaired. If there is an indication of possible impairment, the recoverable amount of an asset, which is the higher of its value in use and its net realisable value, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is written down to its estimated recoverable amount and an impairment loss is recognised in profit and loss.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 13 (2024 - 11 ) .

| RSscan Lab. Ltd (Registered number: 03785121) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | OPERATING LOSS

| The operating loss is stated after charging:

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 18,207 |  | 12,079 |  |

| Patents and licences amortisation | 500 |  | 500 |  |

| Computer software amortisation | 2,000 |  | 2,000 |  |

5. | TAXATION

| Analysis of the tax credit

| The tax credit on the loss for the year was as follows:

| 2025 |  | 2024

£ | £ |

| Current tax:

| UK corporation tax | (81,224 | ) | (80,243 | ) |

| Tax on loss | (81,224 | ) | (80,243 | ) |

6. | INTANGIBLE FIXED ASSETS

| Other |

| intangible |

| Goodwill |  | assets |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 49,000 |  | 12,999 |  | 61,999 |  |

| Additions | - |  | 2,014 |  | 2,014 |  |

| At 31 December 2025 | 49,000 |  | 15,013 |  | 64,013 |  |

| AMORTISATION

| At 1 January 2025 | 49,000 |  | 3,333 |  | 52,333 |  |

| Charge for year | - |  | 2,500 |  | 2,500 |  |

| At 31 December 2025 | 49,000 |  | 5,833 |  | 54,833 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | 9,180 |  | 9,180 |  |

| At 31 December 2024 | - |  | 9,666 |  | 9,666 |  |

| RSscan Lab. Ltd (Registered number: 03785121) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

7. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 266,448 |  |

| Additions | 39,164 |  |

| At 31 December 2025 | 305,612 |  |

| DEPRECIATION

| At 1 January 2025 | 214,294 |  |

| Charge for year | 18,207 |  |

| At 31 December 2025 | 232,501 |  |

| NET BOOK VALUE

| At 31 December 2025 | 73,111 |  |

| At 31 December 2024 | 52,154 |  |

8. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 490 |  |

| NET BOOK VALUE

| At 31 December 2025 | 490 |  |

| At 31 December 2024 | 490 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 114,503 |  | 154,221 |  |

| Other debtors | 32,620 |  | 835 |  |

| Corporation tax | 81,387 |  | - |  |

| Prepayments and accrued income | 45,662 |  | 233,062 |  |

274,172 |  | 388,118 |  |

| RSscan Lab. Ltd (Registered number: 03785121) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 45,949 |  | 5,759 |  |

| Trade creditors | 213,173 |  | 69,217 |  |

| Taxation and social security | 50,373 |  | 62,950 |  |

| Other creditors | 118,480 |  | 145,594 |  |

427,975 |  | 283,520 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 24,688 |  | 30,603 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans - 5+ years | - |  | 5,994 |  |

| Included in bank loans is a £30,588 Coronavirus Bounce Back Loan backed by the UK government.

12. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank overdraft | 40,048 |  | - |  |

| The company's banking and invoice financing facilities are secured by a fixed and floating charge over the company's assets.

13. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 14,240,107 | A Ordinary | £0.00001 | 142 |  | 140 |  |

| 2,470,635 | Investment B | £0.00001 | 25 |  | 22 |  |

167 |  | 162 |  |

| The following shares were allotted during the year at a premium as shown below:

| 264,780 Ordinary A shares of £0.00001 were issued at a total premium of £95,585

| 271,709 Investment B shares of £0.00001 were issued at a total premium of £98,086

| Ordinary A shares and Investment B shares rank pari passu in all respects except that B Investment shares have no voting rights attached to them.

| RSscan Lab. Ltd (Registered number: 03785121) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

14. | RESERVES

| The share premium account and capital redemption reserve are non distributable reserves.