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REGISTERED NUMBER: 03534151

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

A-TEC INTERNATIONAL LIMITED

A-TEC INTERNATIONAL LIMITED (REGISTERED NUMBER: 03534151)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Accountants' Report | 6 |

A-TEC INTERNATIONAL LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | J Drake

| A P Forbes

| C A Earl

| REGISTERED OFFICE: | The Crown

| High Street

| SEAL

| Kent

| TN15 0AJ

| REGISTERED NUMBER: | 03534151

| ACCOUNTANTS: | Ashdown Hurrey

| Chartered Accountants & Business Advisers

| 28 Wilton Road

| Bexhill on Sea

| East Sussex

| TN40 1EZ

A-TEC INTERNATIONAL LIMITED (REGISTERED NUMBER: 03534151)

BALANCE SHEET

30 SEPTEMBER 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 6,101 |  | 18,329 |  |

6,101 |  | 18,329 |  |

CURRENT ASSETS

Stocks | 6 | 661,217 |  | 505,556 |  |

Debtors | 7 | 631,324 |  | 2,648,827 |  |

Cash at bank | 364,002 |  | 3,640,838 |  |

1,656,543 |  | 6,795,221 |  |

CREDITORS

Amounts falling due within one year | 8 | 394,554 |  | 142,430 |  |

NET CURRENT ASSETS | 1,261,989 |  | 6,652,791 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,268,090 |  | 6,671,120 |  |

CAPITAL AND RESERVES

Called up share capital | 10,000 |  | 10,000 |  |

Retained earnings | 1,258,090 |  | 6,661,120 |  |

SHAREHOLDERS' FUNDS | 1,268,090 |  | 6,671,120 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 8 April 2026 and were signed on its behalf by:

J Drake - Director

A-TEC INTERNATIONAL LIMITED (REGISTERED NUMBER: 03534151)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| A-TEC International Limited is a private company, limited by shares , registered in Not specified/Other. 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.

| The directors have made an assessment and do not consider there to be any material uncertainties about the company's ability to continue as a going concern. As a result they have adopted the going concern basis of accounting.

| Turnover

| Turnover represents the supply of goods excluding value added tax.

| Turnover is recognised at the point at which the right to consideration becomes due.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| 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 | - | 10% on reducing balance

| Fixtures and fittings - 25% on cost

| Stocks

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

| 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 8 (2024 - 7 ) .

A-TEC INTERNATIONAL LIMITED (REGISTERED NUMBER: 03534151)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 81,839 |  |

| AMORTISATION

| At 1 October 2024

| and 30 September 2025 | 81,839 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | and |

| property |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 160,177 |  | 92,901 |  | 253,078 |  |

| Additions | - |  | 824 |  | 824 |  |

| At 30 September 2025 | 160,177 |  | 93,725 |  | 253,902 |  |

| DEPRECIATION

| At 1 October 2024 | 146,519 |  | 88,230 |  | 234,749 |  |

| Charge for year | 10,510 |  | 2,542 |  | 13,052 |  |

| At 30 September 2025 | 157,029 |  | 90,772 |  | 247,801 |  |

| NET BOOK VALUE

| At 30 September 2025 | 3,148 |  | 2,953 |  | 6,101 |  |

| At 30 September 2024 | 13,658 |  | 4,671 |  | 18,329 |  |

6. | STOCKS

| 30.9.25 |  | 30.9.24

£ | £ |

| Stocks | 661,217 |  | 505,556 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 629,324 |  | 357,380 |  |

| Other debtors | 2,000 |  | 2,291,447 |  |

631,324 |  | 2,648,827 |  |

A-TEC INTERNATIONAL LIMITED (REGISTERED NUMBER: 03534151)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans and overdrafts | 5,587 |  | 3,407 |  |

| Trade creditors | 273,475 |  | 46,923 |  |

| Tax | 58,694 |  | 60,746 |  |

| Social security and other taxes | 15,344 |  | - |  |

| VAT | 12,779 |  | 3,046 |  |

| Other creditors | 6,820 |  | 8,050 |  |

| Directors' current accounts | 131 |  | 2,012 |  |

| Accrued expenses | 21,724 |  | 18,246 |  |

394,554 |  | 142,430 |  |

9. | RELATED PARTY DISCLOSURES

| The building occupied by the company is leased from A-TEC Developments Limited. Mr J Drake is a director and shareholder of the lessor. Rent totalling £17,325 (2024 - £17,325) was paid during the year.

| During the year an inter-company loan with the above entity was written-off in full. The wite-off was tax neutral in both entities.This amount is shown with exceptional items.

| As at the balance sheet date the company also owed £131 (2024 - £2,012) to Mr J Drake.

| There are no terms attached to this loan.

ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

A-TEC INTERNATIONAL LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of A-TEC International Limited for the year ended 30 September 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the Board of Directors of A-TEC International Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of A-TEC International Limited and state those matters that we have agreed to state to the Board of Directors of A-TEC International Limited, as a body, in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A-TEC International Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that A-TEC International Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of A-TEC International Limited. You consider that A-TEC International Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of A-TEC International Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ashdown Hurrey

Chartered Accountants & Business Advisers

28 Wilton Road

Bexhill on Sea

East Sussex

TN40 1EZ

Date: .............................................