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REGISTERED NUMBER: 02413739 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

AMBA HYDRAULICS LIMITED

| AMBA HYDRAULICS LIMITED (REGISTERED NUMBER: 02413739) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| AMBA HYDRAULICS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JANUARY 2026

| DIRECTORS: | Mr P L Finch

| Mr L Goodey

| Mr M J Newton

| Mr C D Payn

| REGISTERED OFFICE: | 12 High Street

| Stanford-Le-Hope

| SS17 0EY

| REGISTERED NUMBER: | 02413739 (England and Wales)

| ACCOUNTANTS: | Elliott, Mortlock, Busby & Co Limited

| 12 High Street

| Stanford le Hope

| Essex

| SS17 0EY

| AMBA HYDRAULICS LIMITED (REGISTERED NUMBER: 02413739) |

BALANCE SHEET

31 JANUARY 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 143,598 |  | 90,722 |  |

CURRENT ASSETS

Stocks | 155,005 |  | 143,568 |  |

Debtors | 6 | 1,256,121 |  | 1,013,040 |  |

Cash at bank and in hand | 959,603 |  | 730,251 |  |

2,370,729 |  | 1,886,859 |  |

CREDITORS

Amounts falling due within one year | 7 | 418,120 |  | 402,822 |  |

NET CURRENT ASSETS | 1,952,609 |  | 1,484,037 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,096,207 |  | 1,574,759 |  |

PROVISIONS FOR LIABILITIES | 9 | 29,116 |  | 15,128 |  |

NET ASSETS | 2,067,091 |  | 1,559,631 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 2,066,991 |  | 1,559,531 |  |

SHAREHOLDERS' FUNDS | 2,067,091 |  | 1,559,631 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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.

| AMBA HYDRAULICS LIMITED (REGISTERED NUMBER: 02413739) |

BALANCE SHEET - continued

31 JANUARY 2026

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 1 April 2026 and were signed on its behalf by:

Mr C D Payn - Director

| AMBA HYDRAULICS LIMITED (REGISTERED NUMBER: 02413739) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1. | STATUTORY INFORMATION

| Amba Hydraulics 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Turnover is shown net of value added tax, rebates and discounts.

| The company recognises revenue when:

| The amount of revenue can be reliably measured,

| it is probable that future economic benefits will flow to the entity;

| and specific criteria have been met for each of the company's activities.

| Tangible fixed assets

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

| Freehold land & buildings | - | 2 1/2 % straight line basis

| Plant & equipment | - | 20% on reducing balance

| Office equipment & fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

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

| Financial instruments

| A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Basic financial instruments are initially recognised at transaction price and then subsequently at amortised cost with the exception of equity investments that are initially measured at fair value (being the transaction price excluding any transaction costs) with subsequent measurements at fair value, with changes recognised in profit and loss.

| AMBA HYDRAULICS LIMITED (REGISTERED NUMBER: 02413739) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

3. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation represents the sum of tax currently payable and deferred tax.

| The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

| Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

| Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the funds in respect of the year.

| Operating leases

| Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2025 - 9 ) .

5. | TANGIBLE FIXED ASSETS

| Freehold |  | Office |

| land & |  | Plant & |  | equipment |  | Motor |

| buildings |  | equipment |  | & fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 February 2025 | 123,149 |  | 62,242 |  | 37,770 |  | 168,452 |  | 391,613 |  |

| Additions | - |  | 10,615 |  | 12,237 |  | 53,081 |  | 75,933 |  |

| Disposals | - |  | - |  | - |  | (12,796 | ) | (12,796 | ) |

| At 31 January 2026 | 123,149 |  | 72,857 |  | 50,007 |  | 208,737 |  | 454,750 |  |

| DEPRECIATION

| At 1 February 2025 | 92,939 |  | 60,486 |  | 32,393 |  | 115,073 |  | 300,891 |  |

| Charge for year | 3,078 |  | 1,240 |  | 1,869 |  | 16,254 |  | 22,441 |  |

| Eliminated on disposal | - |  | - |  | - |  | (12,180 | ) | (12,180 | ) |

| At 31 January 2026 | 96,017 |  | 61,726 |  | 34,262 |  | 119,147 |  | 311,152 |  |

| NET BOOK VALUE

| At 31 January 2026 | 27,132 |  | 11,131 |  | 15,745 |  | 89,590 |  | 143,598 |  |

| At 31 January 2025 | 30,210 |  | 1,756 |  | 5,377 |  | 53,379 |  | 90,722 |  |

| AMBA HYDRAULICS LIMITED (REGISTERED NUMBER: 02413739) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

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

2026 | 2025 |

£ | £ |

| Trade debtors | 356,348 |  | 287,977 |  |

| Amounts owed by group undertakings | 880,805 |  | 710,484 |  |

| Other debtors | 18,968 |  | 14,579 |  |

1,256,121 |  | 1,013,040 |  |

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

2026 | 2025 |

£ | £ |

| Trade creditors | 148,762 |  | 151,350 |  |

| Corporation tax | 208,641 |  | 186,134 |  |

| Social security and other taxes | 43,520 |  | 52,480 |  |

| Other creditors | 17,197 |  | 12,858 |  |

418,120 |  | 402,822 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2026 | 2025 |

£ | £ |

| Within one year | 4,036 |  | 4,867 |  |

| Between one and five years | 16,143 |  | 16,143 |  |

| In more than five years | 3,363 |  | 7,399 |  |

23,542 |  | 28,409 |  |

9. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

£ | £ |

| Deferred tax | 29,116 |  | 15,128 |  |

| Deferred |

| tax |

£ |

| Balance at 1 February 2025 | 15,128 |  |

| Charge to Income Statement during year | 13,988 |  |

| Balance at 31 January 2026 | 29,116 |  |

| The provision for deferred taxation is made up of accelerated capital allowances.

10. | PENSION COMMITMENTS

| The company operates a defined contribution pension scheme, for the employees and directors. The assets of the scheme are held separately from those of the company in independently administered funds. At the balance sheet date there were £1,215 unpaid contributions (2025: £1,177).