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OYSTER SAT-TECH LIMITED

Registered Number
06398018
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

OYSTER SAT-TECH LIMITED
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | CORBY, Patrick William
| READ, Anthony John

Registered Address | Unit 5 Hemploe Business Park
| Hemploe Road
| Welford
| NN6 6HF

Registered Number | 06398018 (England and Wales)

OYSTER SAT-TECH LIMITED
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 9,264 |  |  |  | 11,983
|  |  |  | 9,264 |  |  |  | 11,983
Current assets |  |  |  |  |  |  |  |
Stocks |  | 88,614 |  |  |  | 66,009 |  |
Debtors |  | 19,050 |  |  |  | 31,080 |  |
Cash at bank and on hand |  | 16,248 |  |  |  | 18,093 |  |
|  | 123,912 |  |  |  | 115,182 |  |
Creditors amounts falling due within one year |  | (163,564) |  |  |  | (126,964) |  |
Net current assets (liabilities) |  |  |  | (39,652) |  |  |  | (11,782)
Total assets less current liabilities |  |  |  | (30,388) |  |  |  | 201
Net assets |  |  |  | (30,388) |  |  |  | 201
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,000 |  |  |  | 1,000
Profit and loss account |  |  |  | (31,388) |  |  |  | (799)
Shareholders' funds |  |  |  | (30,388) |  |  |  | 201

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 28 April 2026, and are signed on its behalf by:
CORBY, Patrick William Director
READ, Anthony John Director Registered Company No. 06398018

OYSTER SAT-TECH LIMITED
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| The accounts have been prepared on a going concern basis, which assumes that the company will continue to operate for at least one year from the date of the approval of these financial statements by the directors and thereafter for the foreseeable future. The directors consider it appropriate to prepare the financial statements on this basis since the company is supported by its parent company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Vehicles | 25
| Office Equipment | 10

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 3

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 January 25 | 41,972
| Revaluations | (3,347)
| At 31 December 25 | 38,625
| Depreciation and impairment
| At 01 January 25 | 29,989
| Charge for year | 2,720
| Other adjustments | (3,348)
| At 31 December 25 | 29,362
| Net book value
| At 31 December 25 | 9,264
| At 31 December 24 | 11,983

4. | Related party transactions
--- | ---
| At the reporting date the company owes their parent company Ten Haaft GMBH £147,166 (2024: £106,080). During the year sales of £31,005 (2024: £67,033) and purchases of £147,091 (2024: £120,688) were made with their parent company.

5. | Controlling party
--- | ---
| Ten Haaft GMBH is regarded as the controlling party by virtue of their 100% shareholding in the company. The company's address is: Neureutstraße 9 75210 Keltern Germany