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REGISTERED NUMBER: 10696646 (England and Wales)

FINANCIAL STATEMENTS FOR THE PERIOD 1 APRIL 2024 TO 30 JUNE 2025

FOR

MAAR TECHNOLOGIES LTD

| MAAR TECHNOLOGIES LTD (REGISTERED NUMBER: 10696646) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2024 TO 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| MAAR TECHNOLOGIES LTD |

COMPANY INFORMATION

FOR THE PERIOD 1 APRIL 2024 TO 30 JUNE 2025

| DIRECTORS: | Mr M Edgar

| Mrs O Edgar

| REGISTERED OFFICE: | Old Vicarage House

| Llangunllo

| Knighton

| Powys

| LD7 1SP

| REGISTERED NUMBER: | 10696646 (England and Wales)

| ACCOUNTANTS: | Lowson Ward

| Chartered Accountants

| 292 Wake Green Road

| Birmingham

| B13 9QP

| MAAR TECHNOLOGIES LTD (REGISTERED NUMBER: 10696646) |

BALANCE SHEET

30 JUNE 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 3 | - |  | 4,664 |  |

CURRENT ASSETS

Debtors | 4 | 20,047 |  | 154,367 |  |

Cash at bank | 1,126,492 |  | 812,333 |  |

1,146,539 |  | 966,700 |  |

CREDITORS

Amounts falling due within one year | 5 | (120,260 | ) | (145,846 | ) |

NET CURRENT ASSETS | 1,026,279 |  | 820,854 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,026,279 |  | 825,518 |  |

PROVISIONS FOR LIABILITIES | 6 | - |  | (874 | ) |

NET ASSETS | 1,026,279 |  | 824,644 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 10 |  | 10 |  |

Retained earnings | 8 | 1,026,269 |  | 824,634 |  |

SHAREHOLDERS' FUNDS | 1,026,279 |  | 824,644 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| MAAR TECHNOLOGIES LTD (REGISTERED NUMBER: 10696646) |

BALANCE SHEET - continued

30 JUNE 2025

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 13 October 2025 and were signed on its behalf by:

Mr M Edgar - Director

| MAAR TECHNOLOGIES LTD (REGISTERED NUMBER: 10696646) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2024 TO 30 JUNE 2025

1. | 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Improvements to property | - | 25% p.a. reducing balance

| Equipment | - | 40% p.a. reducing balance

| All fixed assets are initially recorded at cost.

| 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

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| MAAR TECHNOLOGIES LTD (REGISTERED NUMBER: 10696646) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 APRIL 2024 TO 30 JUNE 2025

1. | ACCOUNTING POLICIES - continued

| 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.

| Financial instruments

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

2. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 7 (2024 - 11 ) .

| MAAR TECHNOLOGIES LTD (REGISTERED NUMBER: 10696646) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 APRIL 2024 TO 30 JUNE 2025

3. | TANGIBLE FIXED ASSETS

| Improvements |

| to |

| property |  | Equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 2,767 |  | 16,618 |  | 19,385 |  |

| Disposals | (2,767 | ) | (16,618 | ) | (19,385 | ) |

| At 30 June 2025 | - |  | - |  | - |  |

| DEPRECIATION

| At 1 April 2024 | 1,599 |  | 13,122 |  | 14,721 |  |

| Charge for period | 365 |  | 1,748 |  | 2,113 |  |

| Eliminated on disposal | (1,964 | ) | (14,870 | ) | (16,834 | ) |

| At 30 June 2025 | - |  | - |  | - |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  | - |  | - |  |

| At 31 March 2024 | 1,168 |  | 3,496 |  | 4,664 |  |

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 133,669 |  |

| Other debtors | 20,000 |  | 18,000 |  |

| VAT | 47 |  | 2,698 |  |

20,047 |  | 154,367 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Corporation tax | 112,808 |  | 137,701 |  |

| Other creditors | 168 |  | 47 |  |

| Directors' current accounts | 1,995 |  | 2,809 |  |

| Accrued expenses | 5,289 |  | 5,289 |  |

120,260 |  | 145,846 |  |

| MAAR TECHNOLOGIES LTD (REGISTERED NUMBER: 10696646) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 APRIL 2024 TO 30 JUNE 2025

6. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | - |  | 874 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2024 | 874 |  |

| Credit to Income Statement during period | (874 | ) |

| Balance at 30 June 2025 | - |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 10 | ORDINARY | £1 | 10 |  | 10 |  |

8. | RESERVES

| Retained

| earnings

£ |

| At 1 April 2024 | 824,634 |  |

| Profit for the period | 334,635 |  |

| Dividends | (133,000 | ) |

| At 30 June 2025 | 1,026,269 |  |

9. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr M Edgar.