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REGISTERED NUMBER: 01822950 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

HORIZON INSTRUMENTS LIMITED

HORIZON INSTRUMENTS LIMITED (REGISTERED NUMBER: 01822950) |

Contents of the Financial Statements

for the year ended 31 December 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| HORIZON INSTRUMENTS LIMITED |

Company Information

for the year ended 31 December 2025

| DIRECTORS: | D G Bolton

| N J Holman

| S J Hilliard

| J P Weibel

| REGISTERED OFFICE: | Unit 12

| Ghyll Road Industrial Estate

| Heathfield

| East Sussex

| TN21 8AW

| REGISTERED NUMBER: | 01822950 (England and Wales)

| ACCOUNTANTS: | Plus Accounting

| Chartered Accountants

| Preston Park House

| South Road

| Brighton

| East Sussex

| BN1 6SB

HORIZON INSTRUMENTS LIMITED (REGISTERED NUMBER: 01822950) |

Statement of Financial Position

31 December 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Tangible assets | 4 | 224,109 |  | 27,374 |  |

CURRENT ASSETS

Stocks | 38,469 |  | 126,378 |  |

Debtors | 5 | 588,296 |  | 791,056 |  |

Cash at bank and in hand | 190,374 |  | 154,349 |  |

817,139 |  | 1,071,783 |  |

CREDITORS

Amounts falling due within one year | 6 | (526,628 | ) | (621,045 | ) |

NET CURRENT ASSETS | 290,511 |  | 450,738 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 514,620 |  | 478,112 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (193,233 | ) | (158,663 | ) |

PROVISIONS FOR LIABILITIES | 9 | (54,615 | ) | (5,101 | ) |

NET ASSETS | 266,772 |  | 314,348 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 10,354 |  | 10,354 |  |

Share premium | 621 |  | 621 |  |

Retained earnings | 255,797 |  | 303,373 |  |

SHAREHOLDERS' FUNDS | 266,772 |  | 314,348 |  |

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

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

HORIZON INSTRUMENTS LIMITED (REGISTERED NUMBER: 01822950) |

Statement of Financial Position - continued

31 December 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 27 March 2026 and were signed on its behalf by:

N J Holman - Director

S J Hilliard - Director

HORIZON INSTRUMENTS LIMITED (REGISTERED NUMBER: 01822950) |

Notes to the Financial Statements

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| Horizon Instruments 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Revenue from the sale of goods is recognised when goods are delivered and legal title has passed."

| Revenue from the rendering of services reference to the stage of completion. Stage of completion is measured by reference to labour hours incurred to date as a percentage of total estimated labour hours for each contract. Where the contract outcome cannot be measured reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

| Tangible fixed assets

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

| Plant & Machinery - 10%, 15% and 25%

| Fixtures & Fittings - 15%

| Stocks

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

| 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.

| Deferred tax

| 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.

HORIZON INSTRUMENTS LIMITED (REGISTERED NUMBER: 01822950) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Research and development

| Expenditure on research and development is written off in the year in which it is incurred.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.

| 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.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

| Going concern

| The directors have a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 15 (2024 - 15 ) .

HORIZON INSTRUMENTS LIMITED (REGISTERED NUMBER: 01822950) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

Fixtures |

Improvements | Plant and | and |

to property | machinery | fittings | Totals |

| £ | £ | £ | £

| COST

| At 1 January 2025 | 23,942 |  | 179,731 |  | 132,213 |  | 335,886 |  |

| Additions | - |  | 243,636 |  | - |  | 243,636 |  |

| Disposals | - |  | (79 | ) | - |  | (79 | ) |

| At 31 December 2025 | 23,942 |  | 423,288 |  | 132,213 |  | 579,443 |  |

| DEPRECIATION

| At 1 January 2025 | 23,942 |  | 158,536 |  | 126,034 |  | 308,512 |  |

| Charge for year | - |  | 45,206 |  | 1,616 |  | 46,822 |  |

| At 31 December 2025 | 23,942 |  | 203,742 |  | 127,650 |  | 355,334 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | 219,546 |  | 4,563 |  | 224,109 |  |

| At 31 December 2024 | - |  | 21,195 |  | 6,179 |  | 27,374 |  |

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

2025 | 2024 |

| £ | £

| Trade debtors | 259,815 |  | 350,379 |  |

| Amounts owed by group undertakings | - |  | 23,000 |  |

| Other debtors | 328,481 |  | 417,677 |  |

588,296 |  | 791,056 |  |

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

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 50,427 |  | 42,716 |  |

| Hire purchase contracts (see note 8) | 31,871 |  | - |  |

| Trade creditors | 109,240 |  | 135,497 |  |

| Taxation and social security | 128,181 |  | 120,258 |  |

| Other creditors | 206,909 |  | 322,574 |  |

526,628 |  | 621,045 |  |

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

2025 | 2024 |

| £ | £

| Bank loans | 108,012 |  | 150,475 |  |

| Hire purchase contracts (see note 8) | 85,221 |  | - |  |

| Other creditors | - |  | 8,188 |  |

193,233 |  | 158,663 |  |

HORIZON INSTRUMENTS LIMITED (REGISTERED NUMBER: 01822950) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

8. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

| £ | £

| Net obligations repayable:

| Within one year | 31,871 |  | - |  |

| Between one and five years | 85,221 |  | - |  |

117,092 |  | - |  |

Non-cancellable |

operating leases |

2025 | 2024 |

| £ | £

| Within one year | 61,850 |  | 72,091 |  |

| Between one and five years | 46,421 |  | 73,596 |  |

108,271 |  | 145,687 |  |

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

| £ | £

| Deferred tax | 54,615 |  | 5,101 |  |

Deferred tax |

| £

| Balance at 1 January 2025 | 5,101 |  |

| Provided during year | 49,514 |  |

| Balance at 31 December 2025 | 54,615 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 10,354 | Ordinary | £1 | 10,354 |  | 10,354 |  |

11. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

12. | ULTIMATE CONTROLLING PARTY

| The Alchemy Automation Group Limited is the ultimate parent company.