REGISTERED NUMBER: 12672822 (England and Wales)

BUI LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr Ryan Edgar Dennis Roseveare

Bui Medical And Technology Suppliers (Pty) Ltd

Mr Willem De Vos Malan

Mr Arnold Sharp

REGISTERED OFFICE:

Pinnacle House

1 Pinnacle Way

Derby

Derbyshire

DE24 8ZS

REGISTERED NUMBER:

12672822 (England and Wales)

AUDITORS:

Duncan & Toplis Audit Limited, Statutory Auditor

Pinnacle House

1 Pinnacle Way

Derby

Derbyshire

DE24 8ZS

FIXED ASSETS

Property, plant and equipment

4

2,739

551

CURRENT ASSETS

Debtors

5

1,326,001

402,254

Cash at bank

3,435,845

2,566,906

4,761,846

2,969,160

CREDITORS

Amounts falling due within one year

6

3,468,024

2,217,975

NET CURRENT ASSETS

1,293,822

751,185

TOTAL ASSETS LESS CURRENT LIABILITIES

1,296,561

751,736

PROVISIONS FOR LIABILITIES

685

138

NET ASSETS

1,295,876

751,598

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

1,295,776

751,498

SHAREHOLDERS' FUNDS

1,295,876

751,598

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 October 2026 and were signed on its behalf by:

Mr Ryan Edgar Dennis Roseveare - Director

1.	STATUTORY INFORMATION

BUI 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.

Revenue

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue is accounted for when software is supplied to the company's customers. Where a sale relates to a future period, for example in the case of support contracts, only the proportion that relates to the period up to the balance sheet date is recognised.

Property, plant and equipment

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

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the Statement of Income and Retained Earnings in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the Balance Sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the Balance Sheet.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 4 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Computer

equipment

£

COST

At 1 March 2025

1,491

Additions

4,027

At 28 February 2026

5,518

DEPRECIATION

At 1 March 2025

940

Charge for year

1,839

At 28 February 2026

2,779

NET BOOK VALUE

At 28 February 2026

2,739

At 28 February 2025

551

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

220,047

116,981

Amounts owed by group undertakings

281,361

-

VAT

25,511

75,392

Prepayments and accrued income

799,082

209,881

1,326,001

402,254

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,390,239

652,821

Amounts owed to group undertakings

771,812

956,259

Tax

182,233

76,779

Social security and other taxes

13,947

5,095

Other creditors

840

257

Provisions

57,440

59,435

Accruals and deferred income

1,051,513

467,329

3,468,024

2,217,975

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

The above shares have attached to them full voting, dividend and capital distribution (including on winding up) rights; they do not confer any rights of redemption.

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

The Report of the Auditors was unqualified.

Mr Gary Underwood (Senior Statutory Auditor)

for and on behalf of Duncan & Toplis Audit Limited, Statutory Auditor

9.	PENSION COMMITMENTS

The entity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the entity in an independently administrated fund. The amount charged against profits represent the contributions payable to the scheme in respect of the accounts accounting period amounts to £1,363 (2025: £110). There were £840 (2025: £257) of outstanding contributions payable at the year end.

10.	RELATED PARTY DISCLOSURES

The balance outstanding on interest free loans provided to companies with common directors amounted to £281,361 (2025: £nil).

The balance outstanding on interest free loans provided from companies with common directors amounted to £771,812 (2025: £956,259).

11.	ULTIMATE CONTROLLING PARTY

The ultimate parent company is First Technology Investments (Pty) Ltd., a company registered in South Africa.