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REGISTERED NUMBER: 03233872 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Kaliber Limited

| Kaliber Limited (Registered number: 03233872) |

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Kaliber Limited |

Company Information

for the Year Ended 30 June 2025

| DIRECTOR: | L S Ponting

| SECRETARY: | L S Ponting

| REGISTERED OFFICE: | 2 Cricklade Court

| Old Town

| Swindon

| Wiltshire

| SN1 3EY

| REGISTERED NUMBER: | 03233872 (England and Wales)

| ACCOUNTANTS: | Morley & Co (UK) Ltd

| Chartered Certified Accountants,

| 2 Cricklade Court

| Old Town

| Swindon

| Wiltshire

| SN1 3EY

| Kaliber Limited (Registered number: 03233872) |

Balance Sheet

30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 8,500 |  | 10,500 |  |

Tangible assets | 5 | 854,428 |  | 1,025,953 |  |

862,928 |  | 1,036,453 |  |

CURRENT ASSETS

Stocks | 6 | 2,194,288 |  | 1,851,333 |  |

Debtors | 7 | 1,657,592 |  | 1,910,653 |  |

Cash at bank | 61,287 |  | 1 |  |

3,913,167 |  | 3,761,987 |  |

CREDITORS

Amounts falling due within one year | 8 | 2,200,209 |  | 2,468,067 |  |

NET CURRENT ASSETS | 1,712,958 |  | 1,293,920 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,575,886 |  | 2,330,373 |  |

PROVISIONS FOR LIABILITIES | 163,816 |  | 176,736 |  |

NET ASSETS | 2,412,070 |  | 2,153,637 |  |

| Kaliber Limited (Registered number: 03233872) |

Balance Sheet - continued

30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 19,150 |  | 19,300 |  |

Capital redemption reserve | 6,815 |  | 6,665 |  |

Retained earnings | 2,386,105 |  | 2,127,672 |  |

SHAREHOLDERS' FUNDS | 2,412,070 |  | 2,153,637 |  |

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

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

The director acknowledges his 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.

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 director and authorised for issue on 11 February 2026 and were signed by:

L S Ponting - Director

| Kaliber Limited (Registered number: 03233872) |

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Kaliber 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.

| Turnover

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

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Patents and licences are being amortised evenly over their estimated useful life of ten years.

| Tangible fixed assets

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

| Improvements to property | - | 20% on cost

| Plant and machinery | - | 20% on cost and 10% on cost

| Fixtures and fittings | - | 20% on cost

| Computer equipment | - | 25% on cost

| Stocks

| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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.

| Kaliber Limited (Registered number: 03233872) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

2. | 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.

| Deferred tax

| Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the balance sheet date where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred at the balance sheet date. Provision is made at current rates in respect of all material timing differences.

| Financial instruments

| Basic financial instruments, including trade and other receivables and payables, cash and bank balances, bank loans and loans to or from other group companies are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 85 (2024 - 80 ) .

4. | INTANGIBLE FIXED ASSETS

| Patents

| and

| licences

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 20,000 |  |

| AMORTISATION

| At 1 July 2024 | 9,500 |  |

| Amortisation for year | 2,000 |  |

| At 30 June 2025 | 11,500 |  |

| NET BOOK VALUE

| At 30 June 2025 | 8,500 |  |

| At 30 June 2024 | 10,500 |  |

| Kaliber Limited (Registered number: 03233872) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures

| to |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 July 2024 | 401,323 |  | 1,164,957 |  | 82,611 |  |

| Additions | 43,434 |  | 126,124 |  | 9,768 |  |

| At 30 June 2025 | 444,757 |  | 1,291,081 |  | 92,379 |  |

| DEPRECIATION

| At 1 July 2024 | - |  | 642,426 |  | 29,624 |  |

| Charge for year | 87,088 |  | 230,361 |  | 14,080 |  |

| At 30 June 2025 | 87,088 |  | 872,787 |  | 43,704 |  |

| NET BOOK VALUE

| At 30 June 2025 | 357,669 |  | 418,294 |  | 48,675 |  |

| At 30 June 2024 | 401,323 |  | 522,531 |  | 52,987 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 July 2024 | 6,500 |  | 176,419 |  | 1,831,810 |  |

| Additions | - |  | 6,241 |  | 185,567 |  |

| At 30 June 2025 | 6,500 |  | 182,660 |  | 2,017,377 |  |

| DEPRECIATION

| At 1 July 2024 | 6,435 |  | 127,372 |  | 805,857 |  |

| Charge for year | 64 |  | 25,499 |  | 357,092 |  |

| At 30 June 2025 | 6,499 |  | 152,871 |  | 1,162,949 |  |

| NET BOOK VALUE

| At 30 June 2025 | 1 |  | 29,789 |  | 854,428 |  |

| At 30 June 2024 | 65 |  | 49,047 |  | 1,025,953 |  |

| Kaliber Limited (Registered number: 03233872) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

6. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 1,785,642 |  | 1,405,857 |  |

| Work in Progress | 408,646 |  | 445,476 |  |

2,194,288 |  | 1,851,333 |  |

7. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 1,306,928 |  | 1,508,133 |  |

| Other debtors | 299,339 |  | 352,360 |  |

1,606,267 |  | 1,860,493 |  |

| Amounts falling due after more than one year:

| Other debtors | 51,325 |  | 50,160 |  |

| Aggregate amounts | 1,657,592 |  | 1,910,653 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 109,665 |  |

| Trade creditors | 567,705 |  | 929,480 |  |

| Taxation and social security | 890,493 |  | 441,925 |  |

| Other creditors | 742,011 |  | 986,997 |  |

2,200,209 |  | 2,468,067 |  |

| Kaliber Limited (Registered number: 03233872) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank overdraft | - |  | 109,665 |  |

| The bank overdraft and business development loan are secured by a fixed and floating charge over the assets of the company.

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| At 30 June 2025, the company was owed the sum of £156,568 by L Ponting (2024 - £153,118).

| Interest was charged at HMRC's official rate on the overdrawn loan balance arising during the year.