Bruin Biometrics Europe Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08711483

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		800

			-		800
CURRENT ASSETS
Debtors	5	11,363		11,266
Cash at bank and in hand		30,638		14,807

		42,001		26,073
Creditors: Amounts Falling Due Within One Year	6	(10,647,775 )		(10,659,163 )

NET CURRENT ASSETS (LIABILITIES)			(10,605,774 )		(10,633,090 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(10,605,774 )		(10,632,290 )

NET LIABILITIES			(10,605,774 )		(10,632,290 )

CAPITAL AND RESERVES
Called up share capital	7		1,000		1,000
Profit and Loss Account			(10,606,774 )		(10,633,290 )

SHAREHOLDERS' FUNDS			(10,605,774)		(10,632,290)

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Bruin Biometrics Europe Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Martin Burns

Director

8 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Bruin Biometrics Europe Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08711483 . The registered office is Paulton House, Old Mills, Paulton, Bristol, Somerset, BS39 7SX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Significant judgements and estimations

There were no critical accounting estimates or judgements required in the preparation of these financial statements in the current or prior year.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	33% straight line
Computer Equipment	33% straight line

2.5. Financial Instruments

The entity has only entered into basic financial instruments. Basic financial instruments are recognised at amortised cost, except for investments in nonconvertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

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Bruin Biometrics Europe Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	981,756	13,540	995,296
Disposals	(981,756 )	(13,540 )	(995,296 )

As at 31 December 2025	-	-	-

Depreciation
As at 1 January 2025	981,756	12,740	994,496
Provided during the period	-	800	800
Disposals	(981,756 )	(13,540 )	(995,296 )

As at 31 December 2025	-	-	-

Net Book Value
As at 31 December 2025	-	-	-

As at 1 January 2025	-	800	800

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	1,161
Other debtors	10,700	9,700
VAT	663	405

	11,363	11,266

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	630	3,301
Other creditors	10,647,145	10,655,862

	10,647,775	10,659,163

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

8. Pension Commitments

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £6,220 (2024: £ nil) were due to the fund. They are included in Other Creditors.

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Bruin Biometrics Europe Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is BBI Medical solutions LLC . BBI Medical solutions LLC was incorporated in the USA. . The ultimate controlling party is not known.

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