The notes on pages 2 to 8 form part of these financial statements.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

Datar Cancer Genetics UK Private Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2-4 Frederick Sanger Road, Surrey Research Park, Guildford, Surrey, United Kingdom, GU2 7YD.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. During the year, the directors carried out a comprehensive assessment of the company's budgets and cash flow forecasts for the foreseeable future, including sensitivity analysis of cash flow forecast based on three different scenarios – neutral, the best and the worst. Based on that, the directors believe that the company is able to generate sufficient working capital from its own operations to meet all its obligations as they fall due. Consequently, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover is recognised at the fair value of the consideration received or receivable for cancer research and screening services provided in the normal course of business.

Revenue from contracts for the provision of services is recognised by the company either at the point in which a sample is received or at the point in time the report is issued to the customer and this is determined in reference to the specific terms agreed with each customer. In the event that a test is cancelled by a customer, the company recognises a proportion of the revenue for that contract. This is based on the time elapsed from receipt of a sample and is in line with the terms agreed with the customer.

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

Intangible assets comprise development expenditure in relation to validation testing for a product and is recognised at cost and subsequently measured at cost lest accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Consumable laboratory items are stated at cost. Cost is determined using the FIFO - First-In, First-Out method and includes expenditure incurred in acquiring the consumables and bringing them to their present location and condition.

Given the nature of the company's operations, these consumable items are not held for resale but are fully utilised in the process of analysing patient samples and generating diagnostic reports, which constitute the company's sole revenue-generating product. Consequently, the concept of net realisable value is not directly applicable to these consumable inventories.

Provisions are determined for any consumable items that are identified as being damaged, expired, or no longer suitable for their intended use, where their recoverable value is lower than cost.

Cash and cash equivalents are basic financial assets and include cash in hand.

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its 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.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price.

Basic financial liabilities, including trade creditors, other creditors and loans from fellow group companies, are initially recognised at transaction price. Financial liabilities are subsequently measured at amortised cost.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The costs of short-term employee benefits are recognised as a liability and an expense.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount 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 estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

The principal source of estimation uncertainty is the determination of the useful economic lives and residual values of tangible fixed assets. Depreciation is charged so as to write off the cost of assets over their estimated useful economic lives. These estimates are reviewed at each reporting date and revised where necessary to reflect current expectations. Changes in the estimated useful economic lives or residual values of assets could result in a material adjustment to the depreciation charge in future accounting periods.

The directors do not consider there to be any other significant key sources of estimation uncertainty that require disclosure.

The average monthly number of persons (including directors) employed by the company during the year was:

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 March 2026 and of its profit for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

At the reporting date, included in the amounts due to group undertaking is £1,190,757 due to the parent company. The loan is unsecured, interest free and repayable on demand.

The parent company is Blue Leopard Genomics Essentials Private Limited, incorporated in India with registered office at F-8 D Road MIDC, Ambad, Nashik, India, 4220105. Datar Cancer Genetics Ltd is the parent of the smallest group for which consolidated accounts including Datar Cancer Genetics UK Private Limited are drawn up, and copies of these accounts can be obtained from its registered office at F-8 D Road MIDC, Ambad, Nashik, India, 4220105.

Reclassification of Wages

Wages of £666,909, Employer NI of £62,131 and Employer Pension contributions of £9,547 have been reclassified to correct the prior year's misclassification from administrative expenses to direct costs in line with the underlying nature.