BrightAccountsProduction v1.0.0 v1.0.0 2024-12-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The Principal Activity is Photographic activities. 5 February 2026 2 2 NI683905 2025-11-30 NI683905 2024-11-30 NI683905 2023-11-30 NI683905 2024-12-01 2025-11-30 NI683905 2023-12-01 2024-11-30 NI683905 uk-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 NI683905 uk-curr:PoundSterling 2024-12-01 2025-11-30 NI683905 uk-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 NI683905 uk-bus:FullAccounts 2024-12-01 2025-11-30 NI683905 uk-core:ShareCapital 2025-11-30 NI683905 uk-core:ShareCapital 2024-11-30 NI683905 uk-core:RetainedEarningsAccumulatedLosses 2025-11-30 NI683905 uk-core:RetainedEarningsAccumulatedLosses 2024-11-30 NI683905 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-11-30 NI683905 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-11-30 NI683905 uk-bus:FRS102 2024-12-01 2025-11-30 NI683905 uk-core:PlantMachinery 2024-12-01 2025-11-30 NI683905 uk-core:FurnitureFittingsToolsEquipment 2024-12-01 2025-11-30 NI683905 uk-core:WithinOneYear 2025-11-30 NI683905 uk-core:WithinOneYear 2024-11-30 NI683905 uk-core:EmployeeBenefits 2024-11-30 NI683905 uk-core:EmployeeBenefits 2024-12-01 2025-11-30 NI683905 uk-core:AcceleratedTaxDepreciationDeferredTax 2025-11-30 NI683905 uk-core:TaxLossesCarry-forwardsDeferredTax 2025-11-30 NI683905 uk-core:OtherDeferredTax 2025-11-30 NI683905 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2025-11-30 NI683905 uk-core:EmployeeBenefits 2025-11-30 NI683905 2024-12-01 2025-11-30 NI683905 uk-bus:Director1 2024-12-01 2025-11-30 NI683905 uk-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI683905

Elevated Imaging Systems Limited

Unaudited Financial Statements

for the financial year to cessation on 30 November 2025

Elevated Imaging Systems Limited

Company Registration Number: NI683905

STATEMENT OF FINANCIAL POSITION

as at 30 November 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  | 4 | - |  | 9,137
|  |  | ───────── |  | ─────────
Current Assets

Cash and cash equivalents |  |  | 2,850 |  | 2,835
Payables: amounts falling due within one year |  | 5 | (2,750) |  | (6,064)
|  |  | ───────── |  | ─────────
Net Current Assets/(Liabilities) |  |  | 100 |  | (3,229)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 100 |  | 5,908
Provisions for liabilities |  | 7 | - |  | (2,284)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 100 |  | 3,624
|  |  | ═════════ |  | ═════════
Equity

Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | - |  | 3,524
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 100 |  | 3,624
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial year to cessation on 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 5 February 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Brian Flanagan |  |  |  |  |
Director |  |  |  |  |

Elevated Imaging Systems Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year to cessation on 30 November 2025

1. | General Information
| Elevated Imaging Systems Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI683905. The registered office of the company is 3 Wellington Park, Belfast, Antrim, BT9 6DJ, United Kingdom which is also the principal place of business of the company. The Principal Activity is Photographic activities. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 30 November 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Revenue
| Revenue comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 20% Reducing Balance
|  | Fixtures, fittings and equipment | - | 20% Reducing Balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Trade and other payables
| Trade and other payables are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.
| Exceptional item
| Exceptional items are those that the directors' view are required to be separately disclosed by virtue of their size or incidence to enable a full understanding of the company's financial performance.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 2, (2024 - 2).
|  | 2025 | 2024
|  | Number | Number
| Director | 2 | 2
|  | ═════════ | ═════════

4. | Property, plant and equipment
|  | Plant and | Fixtures, | Total
|  | machinery | fittings and |
|  |  | equipment |
|  | £ | £ | £
| Cost
| At 1 December 2024 | 6,537 | 11,307 | 17,844
| Additions | 928 | - | 928
| Disposals | (7,465) | (11,307) | (18,772)
|  | ───────── | ───────── | ─────────
| At 30 November 2025 | - | - | -
|  | ───────── | ───────── | ─────────
| Depreciation
| At 1 December 2024 | 3,190 | 5,517 | 8,707
| On disposals | (3,190) | (5,517) | (8,707)
|  | ───────── | ───────── | ─────────
| At 30 November 2025 | - | - | -
|  | ───────── | ───────── | ─────────
| Carrying amount
| At 30 November 2025 | - | - | -
|  | ═════════ | ═════════ | ═════════
| At 30 November 2024 | 3,347 | 5,790 | 9,137
|  | ═════════ | ═════════ | ═════════

5. | Payables | 2025 | 2024
| Amounts falling due within one year | £ | £
| Amounts owed to connected parties (Note 9) | 2,018 | 4,200
| Taxation (Note 6) | 732 | 295
| Directors' current accounts | - | 569
| Accruals | - | 1,000
|  | ───────── | ─────────
|  | 2,750 | 6,064
|  | ═════════ | ═════════

6. | Taxation | 2025 | 2024
|  | £ | £
| Payables:
| VAT | 21 | 126
| Corporation tax | 711 | 169
|  | ───────── | ─────────
|  | 732 | 295
|  | ═════════ | ═════════

7. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2025 | 2024
|  | £ | £ | £
| At financial year start | 2,284 | 2,284 | 2,170
| Charged to profit and loss | (2,284) | (2,284) | 114
|  | ───────── | ───────── | ─────────
| At financial year end | - | - | 2,284
|  | ═════════ | ═════════ | ═════════

8. | Capital commitments
| The company had no material capital commitments at the financial year-ended 30 November 2025.

9. | Related party transactions
| The following amounts are due to other connected parties:
|  |  |  | 2025 | 2024
|  |  |  | £ | £
| F5 Property Limited |  |  | 2,018 | 4,200
|  |  |  | ═════════ | ═════════
| Brian Flanagan is the director of both F5 Property Limited and Elevated Imaging Systems Limited. As at the 1st December 2024, there was a £4,200 balance owing. During the year there was a net movement of £2,182. As at the 30th November 2025 F5 Property Limited are owed £2,018 from Elevated Imaging Systems Limited

10. | Events After the End of the Reporting Period
| The company ceased trading during the year ended 30th November 2025.