REGISTERED NUMBER: 16598419 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD 22 JULY 2025 TO 31 DECEMBER 2025

FOR

BIO MAINTENANCE SOFTWARE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A Cook

S J McGregor

V Miller

R P Tate

A D Wood

W F S Bennett

C S Callow

I F McGregor

K McGuane

R Ware

REGISTERED OFFICE:

5 Beaufort House

Beaufort Court

Medway City Estate

Rochester

ME2 4FB

REGISTERED NUMBER:

16598419 (England and Wales)

AUDITORS:

RJP LLP

Chartered Certified Accountants &

Statutory Auditors

Ground Floor

Egerton House

68 Baker Street

Weybridge

Surrey

KT13 8AL

FIXED ASSETS

Intangible assets

4

910,881

CREDITORS

Amounts falling due within one year

5

1,794,278

NET CURRENT LIABILITIES

(1,794,278

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(883,397

)

CAPITAL AND RESERVES

Called up share capital

6

100

Retained earnings

(883,497

)

SHAREHOLDERS' FUNDS

(883,397

)

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 12 October 2026 and were signed on its behalf by:

A D Wood - Director

1.	STATUTORY INFORMATION

BiO Maintenance Software 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.	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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover in respect of software licences is recognised over the length of the licence period with income deferred as required.

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.

Software costs are amortised evenly over a period of ten years from when the software went live.

Current and deferred taxation

Taxation for the period 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 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 period 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.

Creditors

Creditors are measured at the transaction price. Other financial liabilities including loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Transfers

1,316,800

At 31 December 2025

1,316,800

AMORTISATION

Charge for period

405,919

At 31 December 2025

405,919

NET BOOK VALUE

At 31 December 2025

910,881

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed to group undertakings

1,791,278

Other creditors

3,000

1,794,278

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

£1.00

100

100 Ordinary shares of £1.00 each were allotted and fully paid for cash at par during the period.

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

The Report of the Auditors was unqualified.

Michael Blay (Senior Statutory Auditor)

for and on behalf of RJP LLP

8.	ULTIMATE PARENT COMPANY

The immediate and ultimate controlling parent undertaking is DMA Group Limited, which is registered in England and has the same registered office as that of BiO Maintenance Software Limited. Copies of that company's group financial statements may be obtained from the Registrar of Companies.

9.	GOING CONCERN

At the balance sheet date the company has net liabilities. The company meets its day to day working capital requirements through a loan from a fellow group member.

On this basis, the directors consider it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustment that would result from the company not being a going concern.