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REGISTERED NUMBER: 04027524 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Calibrus Limited

| Calibrus Limited (Registered number: 04027524) |

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Calibrus Limited |

Company Information

for the Year Ended 31 July 2025

| DIRECTORS: | Mr S Kindersley

| Mr J Ridgway

| Mr D Mangu

| SECRETARY: | Mr S Kindersley

| REGISTERED OFFICE: | The Manor Barn

| East Hatley

| Sandy

| Bedfordshire

| SG19 3JA

| REGISTERED NUMBER: | 04027524 (England and Wales)

| ACCOUNTANTS: | Hardcastle Burton LLP

| Lake House

| Market Hill

| Royston

| Hertfordshire

| SG8 9JN

| Calibrus Limited (Registered number: 04027524) |

Balance Sheet

31 July 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 5,685 |  | 5,586 |  |

Investments | 5 | 30,000 |  | 30,000 |  |

35,685 |  | 35,586 |  |

CURRENT ASSETS

Debtors | 6 | 13,759 |  | 53,443 |  |

Cash at bank | 174,977 |  | 157,629 |  |

188,736 |  | 211,072 |  |

CREDITORS

Amounts falling due within one year | 7 | 209,426 |  | 225,336 |  |

NET CURRENT LIABILITIES | (20,690 | ) | (14,264 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 14,995 |  | 21,322 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | 8,333 |  |

NET ASSETS | 14,995 |  | 12,989 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 3 |  | 3 |  |

Retained earnings | 14,992 |  | 12,986 |  |

SHAREHOLDERS' FUNDS | 14,995 |  | 12,989 |  |

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

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

| Calibrus Limited (Registered number: 04027524) |

Balance Sheet - continued

31 July 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 19 January 2026 and were signed on its behalf by:

Mr S Kindersley - Director

| Calibrus Limited (Registered number: 04027524) |

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Calibrus 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.

| Preparation of consolidated financial statements

| The financial statements contain information about Calibrus 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.

| Turnover

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

| 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 | - | not provided

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | Straight line over 3 years

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets

| Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

| Basic financial liabilities

| Basic financial liabilities, including creditors and loans that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Calibrus Limited (Registered number: 04027524) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 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 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 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.

| 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.

| Going concern

| There is a net current liability as at 31 July 2025 and 31 July 2024. The company typically makes profits of circa £200k a year and there's a loan balance of £30.8k owed to one of the directors. The director will not seek repayment of the loan until funds permit, and certainly not to the detriment of the company operations. As such, the accounts have been prepared on a going concern basis.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | and |  | Motor |  | Computer |

| property |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 August 2024 | 4,874 |  | 13,477 |  | 3,500 |  | 32,398 |  | 54,249 |  |

| Additions | - |  | - |  | - |  | 347 |  | 347 |  |

| At 31 July 2025 | 4,874 |  | 13,477 |  | 3,500 |  | 32,745 |  | 54,596 |  |

| DEPRECIATION

| At 1 August 2024 | - |  | 12,787 |  | 3,478 |  | 32,398 |  | 48,663 |  |

| Charge for year | - |  | 137 |  | 6 |  | 105 |  | 248 |  |

| At 31 July 2025 | - |  | 12,924 |  | 3,484 |  | 32,503 |  | 48,911 |  |

| NET BOOK VALUE

| At 31 July 2025 | 4,874 |  | 553 |  | 16 |  | 242 |  | 5,685 |  |

| At 31 July 2024 | 4,874 |  | 690 |  | 22 |  | - |  | 5,586 |  |

| Calibrus Limited (Registered number: 04027524) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 30,000 |  |

| NET BOOK VALUE

| At 31 July 2025 | 30,000 |  |

| At 31 July 2024 | 30,000 |  |

6. | DEBTORS

| 31.7.25 |  | 31.7.24

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 8,652 |  | 38,832 |  |

| Other debtors | 2,367 |  | 6,745 |  |

| Directors' loan accounts | - |  | 6,317 |  |

| Prepayments and accrued income | 965 |  | 974 |  |

11,984 |  | 52,868 |  |

| Amounts falling due after more than one year:

| Amounts owed by group undertakings | 1,775 |  | 575 |  |

| Aggregate amounts | 13,759 |  | 53,443 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans and overdrafts | 8,334 |  | 10,000 |  |

| Trade creditors | 3,249 |  | 1,070 |  |

| Tax | 50,408 |  | 54,688 |  |

| VAT | 13,154 |  | 23,717 |  |

| Other creditors | 324 |  | - |  |

| Income received in advance | 125,145 |  | 112,148 |  |

| Directors' loan accounts | 5,693 |  | 19,086 |  |

| Accrued expenses | 3,119 |  | 4,627 |  |

209,426 |  | 225,336 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans - 2-5 years | - |  | 8,333 |  |

| Calibrus Limited (Registered number: 04027524) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.7.25 |  | 31.7.24

£ | £ |

| Bounce back loan | 8,334 |  | 18,333 |  |

| In the year ended 31 July 2020 the company received a government backed loan in light of the Covid 19 pandemic. The loan is secured by the government over a 6 year repayment period. The loan is repayable by instalments beginning 9 June 2021. Interest is then charged at 2.5% per annum from the first repayment date.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.7.25 |  | 31.7.24

| value: | £ | £ |

| 3 | Ordinary | 1 | 3 |  | 3 |  |

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

| 31.7.25 |  | 31.7.24

£ | £ |

| Mr D Mangu

| Balance outstanding at start of year | 6,317 |  | 8,067 |  |

| Amounts advanced | 69,145 |  | 66,000 |  |

| Amounts repaid | (75,462 | ) | (67,750 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 6,317 |  |

| The above was interest free, unsecured and repayable on demand.

12. | RELATED PARTY DISCLOSURES

| At the balance sheet date, £1,775 was owed from Branch Insights Limited (a subsidiary company) to Calibrus Limited (2024: £575) and included in debtors over 1 year. There is no interest being charged on the loan.