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REGISTERED NUMBER: 01384707 (England and Wales)

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

CAMBRIDGE DYNAMICS LIMITED

CAMBRIDGE DYNAMICS LIMITED (REGISTERED NUMBER: 01384707) |

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Report of the Directors | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 5 |

| CAMBRIDGE DYNAMICS LIMITED |

COMPANY INFORMATION

For The Year Ended 30 September 2025

| DIRECTORS: | A J Becker

| A J Becker

| REGISTERED OFFICE: | 4 Office Village

| Forder Way

| Cygnet Park, Hampton

| Peterborough

| Cambridgeshire

| PE7 8GX

| REGISTERED NUMBER: | 01384707 (England and Wales)

| ACCOUNTANTS: | TC CH Limited

| 4 Office Village

| Forder Way

| Cygnet Park, Hampton

| Peterborough

| Cambridgeshire

| PE7 8GX

CAMBRIDGE DYNAMICS LIMITED (REGISTERED NUMBER: 01384707) |

REPORT OF THE DIRECTORS

For The Year Ended 30 September 2025

The directors present their report with the financial statements of the company for the year ended 30 September 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of design, assembly, sale and hire of specialised machines and fume extraction equipment for industry.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 October 2024 to the date of this report.

A J Becker

A J Becker

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

A J Becker - Director

9 April 2026

CAMBRIDGE DYNAMICS LIMITED (REGISTERED NUMBER: 01384707) |

BALANCE SHEET

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 151,664 |  | 197,202 |  |

CURRENT ASSETS

Stocks | 5 | 607,309 |  | 727,946 |  |

Debtors | 6 | 332,007 |  | 127,478 |  |

Cash at bank | 68 |  | 67 |  |

939,384 |  | 855,491 |  |

CREDITORS

Amounts falling due within one year | 7 | 440,964 |  | 424,464 |  |

NET CURRENT ASSETS | 498,420 |  | 431,027 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 650,084 |  | 628,229 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (212,622 | ) | (266,006 | ) |

PROVISIONS FOR LIABILITIES | 12 | (32,367 | ) | (42,217 | ) |

NET ASSETS | 405,095 |  | 320,006 |  |

CAPITAL AND RESERVES

Called up share capital | 13 | 450,110 |  | 450,110 |  |

Revaluation reserve | 178,930 |  | 178,930 |  |

Retained earnings | (223,945 | ) | (309,034 | ) |

SHAREHOLDERS' FUNDS | 405,095 |  | 320,006 |  |

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.

CAMBRIDGE DYNAMICS LIMITED (REGISTERED NUMBER: 01384707) |

BALANCE SHEET - continued

30 September 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 9 April 2026 and were signed on its behalf by:

A J Becker - Director

CAMBRIDGE DYNAMICS LIMITED (REGISTERED NUMBER: 01384707) |

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Cambridge Dynamics 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.

| Significant judgements and estimates

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| No significant judgements (apart from those involving estimations) have been made by management in the process of applying the entity's accounting policies and preparing these financial statements.

| Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There have been no key assumptions or there sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

| 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| At each balance sheet date assets not carried at fair value are assessed to determine whether there is an indication that the asset may be impaired. If there is such an indication the recoverable amount of the asset is compared to the carrying amount of the asset.

| Stocks

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

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

CAMBRIDGE DYNAMICS LIMITED (REGISTERED NUMBER: 01384707) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company holds basic financial instruments as defined in FRS102. The financial assets and financial liabilities of the company and their measurement basis are as follows:

| Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost.

| Financial liabilities - trade creditors, accruals and other creditors and basic financial instruments and are measured at amortised cost. Taxation and social security and not included in the financial instruments disclosure definition.

| 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 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.

| Debtors

| Short term debtors are initially measured at transaction price less attributable costs and then subsequently measured at amortised costs using EIR. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Creditors

| Short term trade creditors are initially measured at transaction price less attributable costs. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2024 - 12 ) .

CAMBRIDGE DYNAMICS LIMITED (REGISTERED NUMBER: 01384707) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 September 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Long |  | Plant and |  | and |  | Motor |

| leasehold |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 October 2024 | 5,650 |  | 310,568 |  | 43,278 |  | 92,902 |  | 452,398 |  |

| Additions | - |  | - |  | 166 |  | 15,240 |  | 15,406 |  |

| Disposals | - |  | - |  | - |  | (43,912 | ) | (43,912 | ) |

| At 30 September 2025 | 5,650 |  | 310,568 |  | 43,444 |  | 64,230 |  | 423,892 |  |

| DEPRECIATION

| At 1 October 2024 | 5,650 |  | 189,026 |  | 28,006 |  | 32,514 |  | 255,196 |  |

| Charge for year | - |  | 24,308 |  | 2,291 |  | 14,740 |  | 41,339 |  |

| Eliminated on disposal | - |  | - |  | - |  | (24,307 | ) | (24,307 | ) |

| At 30 September 2025 | 5,650 |  | 213,334 |  | 30,297 |  | 22,947 |  | 272,228 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  | 97,234 |  | 13,147 |  | 41,283 |  | 151,664 |  |

| At 30 September 2024 | - |  | 121,542 |  | 15,272 |  | 60,388 |  | 197,202 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 46,148 |  | 92,902 |  | 139,050 |  |

| Additions | - |  | 15,240 |  | 15,240 |  |

| Disposals | - |  | (43,912 | ) | (43,912 | ) |

| At 30 September 2025 | 46,148 |  | 64,230 |  | 110,378 |  |

| DEPRECIATION

| At 1 October 2024 | 19,566 |  | 32,514 |  | 52,080 |  |

| Charge for year | 5,316 |  | 14,740 |  | 20,056 |  |

| Eliminated on disposal | - |  | (24,307 | ) | (24,307 | ) |

| At 30 September 2025 | 24,882 |  | 22,947 |  | 47,829 |  |

| NET BOOK VALUE

| At 30 September 2025 | 21,266 |  | 41,283 |  | 62,549 |  |

| At 30 September 2024 | 26,582 |  | 60,388 |  | 86,970 |  |

5. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 310,751 |  | 727,946 |  |

| Work-in-progress | 296,558 |  | - |  |

607,309 |  | 727,946 |  |

CAMBRIDGE DYNAMICS LIMITED (REGISTERED NUMBER: 01384707) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 September 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 230,230 |  | 59,938 |  |

| Amounts owed by group undertakings | 440 |  | 80 |  |

| Tax | 60,436 |  | 27,981 |  |

| VAT | - |  | 7,574 |  |

| Prepayments | 40,901 |  | 31,905 |  |

332,007 |  | 127,478 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 9) | 33,294 |  | 64,207 |  |

| Other loans (see note 9) | - |  | 39,366 |  |

| Hire purchase contracts (see note 10) | 27,293 |  | 26,468 |  |

| Trade creditors | 302,651 |  | 257,375 |  |

| Social security and other taxes | 15,415 |  | 23,165 |  |

| Pension Control Account | 3,753 |  | 2,899 |  |

| VAT | 34,691 |  | - |  |

| Net Wages | 54 |  | - |  |

| Directors' current accounts | 18,704 |  | 8,884 |  |

| Accruals | 5,109 |  | 2,100 |  |

440,964 |  | 424,464 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 10) | 44,951 |  | 63,085 |  |

| Amounts owed to participating

| interests | 167,671 |  | 202,921 |  |

212,622 |  | 266,006 |  |

9. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank overdrafts | 911 |  | 19,824 |  |

| Bank loans | 32,383 |  | 44,383 |  |

| CBILS loan < 1ys | - |  | 39,366 |  |

33,294 |  | 103,573 |  |

CAMBRIDGE DYNAMICS LIMITED (REGISTERED NUMBER: 01384707) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 September 2025

10. | LEASING AGREEMENTS

| Minimum lease payments under hire purchase fall due as follows:

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 27,293 |  | 26,468 |  |

| Between one and five years | 44,951 |  | 63,085 |  |

72,244 |  | 89,553 |  |

11. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank overdrafts | 911 |  | 19,824 |  |

| Hire purchase contracts | 72,244 |  | 89,553 |  |

73,155 |  | 109,377 |  |

| The bank borrowings are secured by a fixed and floating charge over the assets of the company.

12. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 32,367 |  | 42,217 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 42,217 |  |

| Provided during year | (9,850 | ) |

| Balance at 30 September 2025 | 32,367 |  |

13. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | Ordinary "A" | £1 | 100 |  | 100 |  |

| 10 | Ordinary "B" | £1 | 10 |  | 10 |  |

| 450,000 | Ordinary "C" | £1 | 450,000 |  | 450,000 |  |

450,110 |  | 450,110 |  |

CAMBRIDGE DYNAMICS LIMITED (REGISTERED NUMBER: 01384707) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 September 2025

14. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The closing balance on the directors current account at the balance sheet date owed to Andre Becker was £8,704 (2024: £8,884) in the directors favour. This loan is unsecured, interest free and repayable on demand.

| The closing balance on the directors current account at the balance sheet date owed to Andew Becker was £10,000 (2024: £Nil). This loan is unsecured, interest free and repayable on demand.

15. | RELATED PARTY DISCLOSURES

| As at the year end, the company owed £167,671 (2024 - £202,921) to Camdyn Automation Ltd. This loan is unsecured, interest free and repayable on demand. The balance is included within other creditors.

| As at the year end, the company was owed £220 (2024 - £40) by Cambridge Dynamics Manufacturing Ltd. This loan is unsecured, interest free and repayable on demand. The balance is included within other debtors.

| As at the year end, the company was owed £220 (2024 - £40) by Cambridge Dynamics Precision Presses Ltd. This loan is unsecured, interest free and repayable on demand. The balance is included within other debtors.

16. | ULTIMATE CONTROLLING PARTY

| The company is controlled by Camdyn Automation Ltd by virtue of its shareholding.