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REGISTERED NUMBER: 00387824 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| FOR |

| DELTRONIC LIMITED |

DELTRONIC LIMITED (REGISTERED NUMBER: 00387824)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

DELTRONIC LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | R A Perei

| W R Perei

| SECRETARY: | W R Perei

| REGISTERED OFFICE: | Unit G1a, Ferneberga House

| Alexandra Road

| Farnborough

| Surrey

| GU14 6DQ

| REGISTERED NUMBER: | 00387824 (England and Wales)

| ACCOUNTANTS: | RJP LLP

| Ground Floor

| Egerton House

| 68 Baker Street

| Weybridge

| Surrey

| KT13 8AL

DELTRONIC LIMITED (REGISTERED NUMBER: 00387824)

STATEMENT OF FINANCIAL POSITION

30 JUNE 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 19,941,318 |  | 18,969,437 |  |

Investment property | 5 | 1,606,173 |  | 1,606,173 |  |

21,547,491 |  | 20,575,610 |  |

CURRENT ASSETS

Debtors | 6 | 2,577 |  | 2,577 |  |

Cash at bank | 3,815,317 |  | 4,165,575 |  |

3,817,894 |  | 4,168,152 |  |

CREDITORS

Amounts falling due within one year | 7 | 112,004 |  | 186,440 |  |

NET CURRENT ASSETS | 3,705,890 |  | 3,981,712 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 25,253,381 |  | 24,557,322 |  |

PROVISIONS FOR LIABILITIES | 1,301,439 |  | 1,173,093 |  |

NET ASSETS | 23,951,942 |  | 23,384,229 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 757,500 |  | 757,500 |  |

Capital redemption reserve | 445,950 |  | 445,950 |  |

Retained earnings | 22,748,492 |  | 22,180,779 |  |

SHAREHOLDERS' FUNDS | 23,951,942 |  | 23,384,229 |  |

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 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.

DELTRONIC LIMITED (REGISTERED NUMBER: 00387824)

STATEMENT OF FINANCIAL POSITION - 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 Statement of Income and Retained Earnings 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:

W R Perei - Director

DELTRONIC LIMITED (REGISTERED NUMBER: 00387824)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Deltronic 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.

| Preparation of consolidated financial statements

| The financial statements contain information about Deltronic Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Critical accounting judgements and key sources of estimation uncertainty

| In preparing the financial statements, management is required to make judgements, estimates and assumptions that affect the amount presented in the financial statements and related disclosures. Management is required to exercise its judgement in selecting and applying the entity's accounting policies. Management makes use of estimates and associated assumptions, which are based on historical experience and other factors that are considered to be relevant. Actual results in the future would differ from these estimates, which may be material to the financial statements.

| The following key assumptions concerning the future, and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are:

| Investment property

| Management have estimated the fair value of investment property held at year end through enlisting the services of local estate agents knowledgeable on local market data who are best placed to provide a reliable estimate of property prices at year end.

| Turnover

| Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.

| Rendering of services

| Revenue from the rendering of services is recognised when all of the following conditions are met:

| - |  | the amount of revenue can be measured reliably; |  |

| - |  | it is probable that the economic benefits will flow to the seller; |  |

| - |  | it is probable that the company will receive the consideration due under the transaction; and |  |

| - |  | the costs incurred or to be incurred in respect of the transaction can be measured reliably. |  |

| Investments

| Investments in subsidiaries are measured at cost less accumulated impairment.

| Investments in listed company shares are remeasured to market value at each Statement of Financial Position date. Gains and losses on remeasurement are recognised in profit or loss for the period.

| Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in the Statement of Comprehensive Income.

DELTRONIC LIMITED (REGISTERED NUMBER: 00387824)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

| Foreign currencies

| Functional and presentational currency

| The Company's functional and presentational currency is GBP.

| Transactions and balances

| Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transaction.

| At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

| Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of Income and Retained Earnings except when deferred in other comprehensive income as qualifying cash flow hedges.

| Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in the Statement of Income and Retained Earnings within 'other operating income'.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

DELTRONIC LIMITED (REGISTERED NUMBER: 00387824)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

4. | FIXED ASSET INVESTMENTS

| Shares in |

| group |  | Other |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 July 2024 | 16,648 |  | 18,952,789 |  | 18,969,437 |  |

| Additions | - |  | 290,487 |  | 290,487 |  |

| Disposals | - |  | (217,029 | ) | (217,029 | ) |

| Share of profit/(loss) | - |  | 385,040 |  | 385,040 |  |

| Revaluations | - |  | 513,383 |  | 513,383 |  |

| At 30 June 2025 | 16,648 |  | 19,924,670 |  | 19,941,318 |  |

| NET BOOK VALUE

| At 30 June 2025 | 16,648 |  | 19,924,670 |  | 19,941,318 |  |

| At 30 June 2024 | 16,648 |  | 18,952,789 |  | 18,969,437 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 July 2024

| and 30 June 2025 | 1,606,173 |  |

| NET BOOK VALUE

| At 30 June 2025 | 1,606,173 |  |

| At 30 June 2024 | 1,606,173 |  |

| The valuations were made by the directors, on an open market value for existing use basis.

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade debtors | 2,577 |  | 2,577 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Amounts owed to group undertakings | 63,762 |  | 87,000 |  |

| Taxation and social security | 34,635 |  | 85,295 |  |

| Other creditors | 13,607 |  | 14,145 |  |

112,004 |  | 186,440 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.6.25 |  | 30.6.24

| value: | £ | £ |

| 757,500 | Ordinary | £1.00 | 757,500 |  | 757,500 |  |

DELTRONIC LIMITED (REGISTERED NUMBER: 00387824)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

9. | RELATED PARTY DISCLOSURES

| During the year the company charged net management fees of £90,000 (2024 - £90,000) to its subsidiary undertaking.

| At the year-end the company owed £63,762 (2024 - £87,000) to its subsidiary undertaking.