Contents of the Financial Statements

for the Period Ended 31 July 2026

Directors' report period ended 31 July 2026

The directors present their report with the financial statements of the company for the period ended 31 July 2026

Directors

The directors shown below have held office during the whole of the period from
1 February 2026 to 31 July 2026

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
29 October 2026

And signed on behalf of the board by:
Name: Prof. A G Dalgleish
Status: Director

Balance sheet

As at 31 July 2026

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 July 2026 the company was entitled to exemption 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 directors have chosen not to file a copy of the company's profit and loss account.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 July 2026

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover represents the value of services carried out and goods sold, up to the balance sheet date. Turnover relating to the value of services carried out and goods sold is recognised when substantively all the risks and rewards in connection with the goods and services have been passed to the buyer. This is usually when the goods or services are delivered.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and Machinery, etc - 20% on straight line basis Computer Equipment - 33.33% on straight line basis

  Intangible fixed assets amortisation policy

  Intangible fixed assets including BIOEOS website, trade name and goodwill are reviewed for impairment where circumstances indicate that the carrying value of an asset may not be fully recoverable.

  Other accounting policies

  Taxation: Taxation represents the sum of tax currently payable and deferred tax. Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Debtors and Creditors Receivable/Payable Within One Year: Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses. Research and Development: Expenditure on research and development is written off in the period in which it is incurred.

Notes to the Financial Statements

for the Period Ended 31 July 2026

• 2. Employees

  	31 July 2026	31 January 2026
  Average number of employees during the period	2	4