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REGISTERED NUMBER: 01108860 (England and Wales)

Audited Financial Statements for the Year Ended 30 June 2025

for

C. C. Hydrosonics Limited

| C. C. Hydrosonics Limited (Registered number: 01108860) |

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 | 3 |

| C. C. Hydrosonics Limited |

Company Information

for the Year Ended 30 June 2025

| DIRECTORS: | L Casey

| D Casey

| T M Cunningham

| SECRETARY: | L Casey

| REGISTERED OFFICE: | 147a High Street

| Waltham Cross

| Hertfordshire

| EN8 7AP

| REGISTERED NUMBER: | 01108860 (England and Wales)

| AUDITORS: | Thickbroom Coventry

| Chartered Accountants

| and Statutory Auditors

| 147a High Street

| Waltham Cross

| Hertfordshire

| EN8 7AP

| C. C. Hydrosonics Limited (Registered number: 01108860) |

Statement of Financial Position

30 June 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 78,682 |  | 88,262 |  |

CURRENT ASSETS

Stocks | 917,010 |  | 1,450,425 |  |

Debtors | 6 | 1,429,163 |  | 1,925,592 |  |

Cash at bank and in hand | 519,861 |  | 429,486 |  |

2,866,034 |  | 3,805,503 |  |

CREDITORS

Amounts falling due within one year | 7 | (863,731 | ) | (1,258,394 | ) |

NET CURRENT ASSETS | 2,002,303 |  | 2,547,109 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,080,985 |  | 2,635,371 |  |

PROVISIONS FOR LIABILITIES | (18,248 | ) | (20,552 | ) |

NET ASSETS | 2,062,737 |  | 2,614,819 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 2,062,637 |  | 2,614,719 |  |

SHAREHOLDERS' FUNDS | 2,062,737 |  | 2,614,819 |  |

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 12 November 2025 and were signed on its behalf by:

D Casey - Director

| C. C. Hydrosonics Limited (Registered number: 01108860) |

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| C. C. Hydrosonics 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.

| Tangible fixed assets

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

| Plant and machinery | - | 15% 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.

| 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

| 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.

| C. C. Hydrosonics Limited (Registered number: 01108860) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 21 (2024 - 21 ) .

4. | AUDITORS' REMUNERATION

| 2025 |  | 2024

£ | £ |

| Fees payable to the company's auditors for the audit of the company's financial statements | 12,500 |  | 12,000 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 July 2024 | 217,182 |  | 115,099 |  | 332,281 |  |

| Additions | 9,145 |  | - |  | 9,145 |  |

| At 30 June 2025 | 226,327 |  | 115,099 |  | 341,426 |  |

| DEPRECIATION

| At 1 July 2024 | 173,488 |  | 70,531 |  | 244,019 |  |

| Charge for year | 7,583 |  | 11,142 |  | 18,725 |  |

| At 30 June 2025 | 181,071 |  | 81,673 |  | 262,744 |  |

| NET BOOK VALUE

| At 30 June 2025 | 45,256 |  | 33,426 |  | 78,682 |  |

| At 30 June 2024 | 43,694 |  | 44,568 |  | 88,262 |  |

| C. C. Hydrosonics Limited (Registered number: 01108860) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 672,605 |  | 1,005,262 |  |

| Amounts owed by group undertakings | 656,802 |  | 841,297 |  |

| Other debtors | 99,756 |  | 79,033 |  |

1,429,163 |  | 1,925,592 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 134,481 |  | 143,215 |  |

| Amounts owed to group undertakings | 180,276 |  | 13,658 |  |

| Taxation and social security | 126,701 |  | 189,526 |  |

| Other creditors | 422,273 |  | 911,995 |  |

863,731 |  | 1,258,394 |  |

8. | LEASING AGREEMENTS

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

2025 | 2024 |

£ | £ |

| Within one year | 66,202 |  | 122,404 |  |

| Between one and five years | - |  | 61,202 |  |

66,202 |  | 183,606 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

10. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Auditors' Report was unqualified.

| Iain McMurray BSc(Hons) FCA (Senior Statutory Auditor)

| for and on behalf of Thickbroom Coventry

| C. C. Hydrosonics Limited (Registered number: 01108860) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30 June 2025 and 30 June 2024:

2025 | 2024 |

£ | £ |

| L Casey

| Balance outstanding at start of year | 9,757 |  | 15,296 |  |

| Amounts advanced | 13,382 |  | 50,057 |  |

| Amounts repaid | (17,063 | ) | (55,596 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 6,076 |  | 9,757 |  |

| D Casey

| Balance outstanding at start of year | 536 |  | - |  |

| Amounts advanced | 349 |  | 1,676 |  |

| Amounts repaid | (686 | ) | (1,140 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 199 |  | 536 |  |

| D Casey

| Balance outstanding at start of year | 1,358 |  | 2,304 |  |

| Amounts advanced | 1,619 |  | 1,358 |  |

| Amounts repaid | (2,266 | ) | (2,304 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 711 |  | 1,358 |  |

| C. C. Hydrosonics Limited (Registered number: 01108860) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

12. | RELATED PARTY DISCLOSURES

| All of the following companies are related by the fact that they are ultimately controlled by Crestek Inc, USA. Transactions with group companies are undertaken on normal commercial terms.

| Financial information on transactions and balances between related parties are as follows:

| Advanced Ceramic Technologies (Malaysia)

| CC Hydrosonics Limited purchased £388,200 (2024: £865,432) of goods and services from Advanced Ceramic Technologies (Malaysia) during the year. Amounts due to Advanced Ceramic Technologies (Malaysia) at the end of the year amounted to £42,286 (2024: £10,123).

| Advanced Ceramic Technologies (Malaysia) purchased £28,677(2024: £54,460) of goods and services from CC Hydrosonics Limited during the year. Amounts due to CC Hydrosonics Limited at the end of the year amounted to £3,158 (2024: £81,281).

| Crest Ultrasonics Corporation (USA)

| CC Hydrosonics Limited purchased £8,173 (2024: £4,278) of goods and services from Crest Ultrasonics Corporation during the year. Amounts due to Crest Ultrasonics Corporation at the end of the year amounted to £11,162 (2024: £3,533).

| Crest Ultrasonics Corporation purchased £539,158 (2024: £437,218) of goods and services from CC Hydrosonics Limited during the year. Amounts due to CC Hydrosonics Limited at the end of the year amounted to £387,472 (2024: £605,805).

| Crest Ultrasonics Europe Limited

| CC Hydrosonics Limited purchased £892 (2024: £2,639) of goods and services from Crest Ultrasonics Europe Limited during the year. Amounts due to Crest Ultrasonics Europe Limited at the end of the year amounted to £nil (2024: £nil).

| Crest Ultrasonics Europe Limited

| Crest Ultrasonics Europe Limited made an interest free loan to CC Hydrosonics Limited amounting to £100,000. The amount of the loan outstanding at the year end amounts to £100,000.

| Crest Ultrasonics Europe Limited purchased £nil (2024: £15,476) of goods and services from CC Hydrosonics Limited during the year. Amounts due to CC Hydrosonics Limited at the end of the year amounted to £nil (2024: £nil).

| Megasonic Sweeping (Malaysia) Sdn

| Megasonic Sweeping (Malaysia) Sdn purchased £2,390 (2024: £nil) of goods and services from CC Hydrosonics Limited during the year. Amounts due to CC Hydrosonics Limited at the end of the year amounted to £nil (2024: £nil).

| CC Hydrosonics Limited purchased £13,340 (2024: £15,503) of goods and services from Megasonic Sweeping (Malaysia) Sdn during the year. Amounts due to Megasonic Sweeping (Malaysia) Sdn at the end of the year amounted to £13,340 (2024: £nil).

| C. C. Hydrosonics Limited (Registered number: 01108860) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

| The Crest Group Inc

| The Crest Group Inc have been charged management charges of £131,477 (2024: £47,577) during the year. Amounts due to CC Hydrosonics at the end of the year amounted to £266,171 (2024: £154,211).

| KLN Ultraschall GMBH

| KLN Ultraschall GMBH purchased £60,393 (2024: £64,765) of goods and services from CC Hydrosonics Limited during the year. Amounts due to CC Hydrosonics Limited at the end of the year amounted to £nil (2024: £nil).

| Martin Walter Ultraschalltechnik AG

| CC Hydrosonics Limited purchased £69,360 (2024: £65,571) of goods and services from Martin Walter Ultraschalltechnik AG during the year. Amounts due to Martin Walter Ultraschalltechnik AG at the end of the year amounted to £13,489 (2024: £nil).

| Crest Ultrasonics India PVT

| CC Hydrosonics Limited purchased £nil (2024 £36,289) of goods and services from Crest Ultrasonics India PVT during the year. Amounts due to Crest Ultrasonics India PVT at the end of the year amounted to £nil (2024: £nil).