The adsorption of uracil molecule on the B$_{40}$ fullerene is scrutinized using density functional theory and non-equilibrium Green’s function regime. In this context, adsorption and total energies, charge transfer, binding distance,electron densities, density of states, molecular energy spectra, transmission spectra, highest occupied molecular orbital (HOMO)–lowest unoccupied molecular orbital (LUMO) gap, I–V curve and differential conductance are determined. It isdeduced that uracil molecule is physisorbed on the surface of borospherene with binding distance of 2.38 ${\mathring{A}}$ and no orbital overlapping exists between the two molecules. LUMO is dominant in transmission in both pristine B$_{40}$ and uracil + B$_{40}$ molecular junctions. The extent of coupling between the central molecule and metallic leads is more in case of pristine B$_{40}$ molecular junction in comparison to the uracil + B$_{40}$ device. From the molecular energy spectra, it is inferred that the HOMO–LUMO gap increases when uracil is adsorbed on the surface of B$_{40}$. The values of current and differential conductance are different for the pristine B$_{40}$ and uracil + B$_{40}$ devices. This implies that borospherene can be effectivelyutilized as bio-marker for detecting the presence of uracil molecule and thus is an efficient sensor to predict the occurrence of mutations and cancerous tumors.