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CUSTOM TEK LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31ST OCTOBER 2025

| CUSTOM TEK LIMITED (REGISTERED NUMBER: 07814938) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Accountants' Report | 8 |

| CUSTOM TEK LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST OCTOBER 2025

| DIRECTOR: | A S W Walker

| SECRETARY: | Mrs J A Walker

| REGISTERED OFFICE: | 11 Dewlands

| Oakley

| Bedford

| Bedfordshire

| MK43 7RL

| REGISTERED NUMBER: | 07814938 (England and Wales)

| ACCOUNTANTS: | HW Bedford Limited

| Trading as Haines Watts

| First Floor, Woburn Court

| 2 Railton Road

| Woburn Rd Ind Est

| Kempston

| Bedfordshire

| MK42 7PN

| CUSTOM TEK LIMITED (REGISTERED NUMBER: 07814938) |

BALANCE SHEET

31ST OCTOBER 2025

| 31/10/25 | 31/10/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 18,216 |  | 20,670 |  |

Investment property | 5 | 500,000 |  | 480,000 |  |

518,216 |  | 500,670 |  |

CURRENT ASSETS

Stocks | 40,540 |  | 40,990 |  |

Debtors | 6 | 170,104 |  | 202,477 |  |

Cash at bank | 197,550 |  | 152,883 |  |

408,194 |  | 396,350 |  |

CREDITORS

Amounts falling due within one year | 7 | 120,452 |  | 157,970 |  |

NET CURRENT ASSETS | 287,742 |  | 238,380 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 805,958 |  | 739,050 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (743 | ) | (4,921 | ) |

PROVISIONS FOR LIABILITIES | (40,754 | ) | (36,518 | ) |

NET ASSETS | 764,461 |  | 697,611 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Non-distributable reserves | 10 | 149,243 |  | 134,093 |  |

Retained earnings | 615,118 |  | 563,418 |  |

764,461 |  | 697,611 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| CUSTOM TEK LIMITED (REGISTERED NUMBER: 07814938) |

BALANCE SHEET - continued

31ST OCTOBER 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 21st April 2026 and were signed by:

A S W Walker - Director

| CUSTOM TEK LIMITED (REGISTERED NUMBER: 07814938) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

1. | STATUTORY INFORMATION

| Custom Tek 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 as modified by the revaluation of certain assets.

| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

| 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.

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Investment property

| Investment properties for which fair value can be measured reliably without undue cost or effort are measured at fair value at each reporting date with changes in fair value recognised in profit or loss. No formal valuation has taken place during the year by a professional independent valuer. The current fair value is based on a recognised valuation model.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

| 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.

| CUSTOM TEK LIMITED (REGISTERED NUMBER: 07814938) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST OCTOBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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 6 (2024 - 5 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1st November 2024 | 1,006 |  | 19,460 |  | 14,064 |  | 34,530 |  |

| Additions | - |  | - |  | 3,408 |  | 3,408 |  |

| At 31st October 2025 | 1,006 |  | 19,460 |  | 17,472 |  | 37,938 |  |

| DEPRECIATION

| At 1st November 2024 | 818 |  | 4,054 |  | 8,988 |  | 13,860 |  |

| Charge for year | 38 |  | 3,852 |  | 1,972 |  | 5,862 |  |

| At 31st October 2025 | 856 |  | 7,906 |  | 10,960 |  | 19,722 |  |

| NET BOOK VALUE

| At 31st October 2025 | 150 |  | 11,554 |  | 6,512 |  | 18,216 |  |

| At 31st October 2024 | 188 |  | 15,406 |  | 5,076 |  | 20,670 |  |

| The net book value of tangible fixed assets includes £ 11,554 (2024 - £ 15,406 ) in respect of assets held under hire purchase contracts.

| CUSTOM TEK LIMITED (REGISTERED NUMBER: 07814938) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST OCTOBER 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1st November 2024 | 480,000 |  |

| Revaluations | 20,000 |  |

| At 31st October 2025 | 500,000 |  |

| NET BOOK VALUE

| At 31st October 2025 | 500,000 |  |

| At 31st October 2024 | 480,000 |  |

| Fair value at 31st October 2025 is represented by:

£ |

| Valuation in 2019 | 50,443 |  |

| Valuation in 2021 | 35,000 |  |

| Valuation in 2022 | 20,000 |  |

| Valuation in 2024 | 60,000 |  |

| Valuation in 2025 | 20,000 |  |

| Cost | 314,557 |  |

500,000 |  |

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

| 31/10/25 |  | 31/10/24

£ | £ |

| Trade debtors | 136,292 |  | 144,283 |  |

| Directors' current accounts | 25,288 |  | 50,530 |  |

| Tax | 6,356 |  | 6,440 |  |

| Prepayments and accrued income | 2,168 |  | 1,224 |  |

170,104 |  | 202,477 |  |

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

| 31/10/25 |  | 31/10/24

£ | £ |

| Hire purchase contracts | 4,178 |  | 3,733 |  |

| Trade creditors | 17,253 |  | 65,421 |  |

| Corporation tax | 53,637 |  | 44,692 |  |

| Social security and other taxes | 914 |  | 1,479 |  |

| VAT | 39,516 |  | 39,924 |  |

| Other creditors | 2,667 |  | 941 |  |

| Accruals and deferred income | 2,287 |  | 1,780 |  |

120,452 |  | 157,970 |  |

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

| 31/10/25 |  | 31/10/24

£ | £ |

| Hire purchase contracts | 743 |  | 4,921 |  |

| CUSTOM TEK LIMITED (REGISTERED NUMBER: 07814938) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST OCTOBER 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31/10/25 |  | 31/10/24

£ | £ |

| Hire purchase contracts | 4,921 |  | 8,654 |  |

10. | RESERVES

| Non-distributable

| reserves

£ |

| At 1st November 2024 | 134,093 |  |

| Transfer from revaluation | 15,150 |  |

| At 31st October 2025 | 149,243 |  |

11. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31st October 2025 and 31st October 2024:

| 31/10/25 |  | 31/10/24

£ | £ |

| A S W Walker

| Balance outstanding at start of year | 50,530 |  | 56,192 |  |

| Amounts advanced | 86,049 |  | 105,163 |  |

| Amounts repaid | (111,291 | ) | (110,825 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 25,288 |  | 50,530 |  |

ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

CUSTOM TEK LIMITED

The following reproduces the text of the report prepared for the director 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 Statement of Comprehensive Income and certain other primary statements and the Report of the Director 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 Custom Tek Limited for the year ended 31st October 2025 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity 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 http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Custom Tek Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Custom Tek Limited and state those matters that we have agreed to state to the director of Custom Tek Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Custom Tek Limited and its director for our work or for this report.

It is your duty to ensure that Custom Tek 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 profit of Custom Tek Limited. You consider that Custom Tek 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 Custom Tek 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.

HW Bedford Limited

Trading as Haines Watts

First Floor, Woburn Court

2 Railton Road

Woburn Rd Ind Est

Kempston

Bedfordshire

MK42 7PN

21st April 2026