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REGISTERED NUMBER: 11023805 (England and Wales)

Financial Statements for the Year Ended 31 October 2025

for

Essex Optics Limited

Essex Optics Limited (Registered number: 11023805)

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 6 |

Essex Optics Limited

Company Information

for the Year Ended 31 October 2025

| DIRECTORS: | Mr R Goldman

| Mr V Jyoti

| Mr N Bajaj

| REGISTERED OFFICE: | The Retreat

| 406 Roding Lane South

| Woodford Green

| Essex

| IG8 8EY

| REGISTERED NUMBER: | 11023805 (England and Wales)

| ACCOUNTANTS: | Nordens

| The Retreat

| 406 Roding Lane South

| Woodford Green

| Essex

| IG8 8EY

Essex Optics Limited (Registered number: 11023805)

Statement of Financial Position

31 October 2025

| 31.10.25 |  | 31.10.24

| Notes | £ | £ |

FIXED ASSETS

Investments | 4 | 325,247 |  | 325,247 |  |

CURRENT ASSETS

Debtors | 5 | - |  | 19,824 |  |

Cash at bank | 19 |  | - |  |

19 |  | 19,824 |  |

CREDITORS

Amounts falling due within one year | 6 | (58,253 | ) | (26,313 | ) |

NET CURRENT LIABILITIES | (58,234 | ) | (6,489 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 267,013 |  | 318,758 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Share premium | 143,920 |  | 143,920 |  |

Retained earnings | 122,993 |  | 174,738 |  |

SHAREHOLDERS' FUNDS | 267,013 |  | 318,758 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

Essex Optics Limited (Registered number: 11023805)

Statement of Financial Position - continued

31 October 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 10 February 2026 and were signed on its behalf by:

Mr R Goldman - Director

Mr V Jyoti - Director

Essex Optics Limited (Registered number: 11023805)

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Essex Optics Limited 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 as modified by the revaluation of certain assets.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Taxation

| Taxation for the year 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 statement of financial position date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST OR VALUATION

| At 1 November 2024

| and 31 October 2025 | 325,247 |  |

| NET BOOK VALUE

| At 31 October 2025 | 325,247 |  |

| At 31 October 2024 | 325,247 |  |

| Cost or valuation at 31 October 2025 is represented by:

| Shares in

| group

| undertakings

£ |

| Valuation in 2018 | 341,714 |  |

| Valuation in 2019 | (16,467 | ) |

325,247 |  |

Essex Optics Limited (Registered number: 11023805)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Other debtors | - |  | 19,824 |  |

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Bank loans and overdrafts | - |  | 2 |  |

| Amounts owed to associates | 54,607 |  | 25,337 |  |

| Other creditors | 3,646 |  | 974 |  |

58,253 |  | 26,313 |  |

7. | RELATED PARTY DISCLOSURES

| The directors Mr R Goldman,Mr V Jyoti and Mr N Bajaj are considered to be key management personel.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Essex Optics Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Essex Optics Limited for the year ended 31 October 2025 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Essex Optics Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Essex Optics Limited and state those matters that we have agreed to state to the Board of Directors of Essex Optics Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Essex Optics Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Essex Optics Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Essex Optics Limited. You consider that Essex Optics Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Essex Optics Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

Date: .............................................