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REGISTERED NUMBER: 02027001 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

CDK SYSTEMS LIMITED

| CDK SYSTEMS LIMITED (REGISTERED NUMBER: 02027001) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Chartered Accountants' Report | 6 |

| CDK SYSTEMS LIMITED |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | D A Daniel

| G S Grace-White

| A R Hornby

| D Scott

| SECRETARY: |

| REGISTERED OFFICE: | 11 John Bradshaw Court

| Alexandria Way

| Congleton

| Cheshire

| CW12 1LB

| REGISTERED NUMBER: | 02027001 (England and Wales)

| ACCOUNTANTS: | CHEADLES

| Chartered Accountants

| Telegraph House

| 59 Wolverhampton Road

| Stafford

| Staffordshire

| ST17 4AW

| CDK SYSTEMS LIMITED (REGISTERED NUMBER: 02027001) |

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 147,431 |  | 32,646 |  |

CURRENT ASSETS

Stocks | 128,438 |  | 127,023 |  |

Debtors | 5 | 1,075,780 |  | 876,194 |  |

Cash at bank and in hand | 12,722 |  | 9,886 |  |

1,216,940 |  | 1,013,103 |  |

CREDITORS

Amounts falling due within one year | 6 | 350,638 |  | 302,986 |  |

NET CURRENT ASSETS | 866,302 |  | 710,117 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,013,733 |  | 742,763 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (105,646 | ) | - |  |

PROVISIONS FOR LIABILITIES | (148,488 | ) | (126,969 | ) |

NET ASSETS | 759,599 |  | 615,794 |  |

CAPITAL AND RESERVES

Called up share capital | 110 |  | 110 |  |

Capital redemption reserve | 1,890 |  | 1,890 |  |

Retained earnings | 757,599 |  | 613,794 |  |

SHAREHOLDERS' FUNDS | 759,599 |  | 615,794 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 2 June 2026 and were signed on its behalf by:

D Scott - Director

| CDK SYSTEMS LIMITED (REGISTERED NUMBER: 02027001) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| CDK Systems 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.

| Significant judgements and estimates

| Preparation of the financial statements requires management to make significant judgements, estimates and assumptions that affect the amounts reported for the assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year.

| Stock Provision

| The directors review stock held at the balance sheet date to ensure that only those goods deemed fit for future sales are included

| 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.

| Improvements to property | - | Straight line over the length of lease

| Fixtures and fittings | - | 25% on cost and 10% on cost

| 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 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.

| 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.

| CDK SYSTEMS LIMITED (REGISTERED NUMBER: 02027001) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| The assets of the scheme are held separately from those of the company in an independently administered fund.

| At the balance sheet date, unpaid contributions of £3,434 (2024 £3,784) were due to the fund.

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

| Termination benefits are recognised immediately as an expense when the company is demonstrablycommitted to terminate the employment of an employee or to provide termination benefits.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 20 (2024 - 18 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | and |  | Motor |

| property |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 64,901 |  | 61,186 |  | 94,624 |  | 220,711 |  |

| Additions | - |  | 2,629 |  | 147,582 |  | 150,211 |  |

| Disposals | - |  | - |  | (77,432 | ) | (77,432 | ) |

| At 31 December 2025 | 64,901 |  | 63,815 |  | 164,774 |  | 293,490 |  |

| DEPRECIATION

| At 1 January 2025 | 64,901 |  | 53,240 |  | 69,924 |  | 188,065 |  |

| Charge for year | - |  | 3,872 |  | 13,112 |  | 16,984 |  |

| Eliminated on disposal | - |  | - |  | (58,990 | ) | (58,990 | ) |

| At 31 December 2025 | 64,901 |  | 57,112 |  | 24,046 |  | 146,059 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | 6,703 |  | 140,728 |  | 147,431 |  |

| At 31 December 2024 | - |  | 7,946 |  | 24,700 |  | 32,646 |  |

| Motor vehicle assets with a net book value of £137,862 are held under hire purchase.

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 306,815 |  | 255,901 |  |

| Amounts owed by group undertakings | 744,319 |  | 597,965 |  |

| Other debtors | 24,646 |  | 22,328 |  |

1,075,780 |  | 876,194 |  |

| CDK SYSTEMS LIMITED (REGISTERED NUMBER: 02027001) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans and overdrafts | 109,049 |  | 114,828 |  |

| Hire purchase contracts (see note 8) | 35,999 |  | - |  |

| Trade creditors | 70,575 |  | 25,516 |  |

| Taxation and social security | 84,912 |  | 94,673 |  |

| Other creditors | 50,103 |  | 67,969 |  |

350,638 |  | 302,986 |  |

| The company utilises an invoice financing arrangement with Lloyds bank. The balance owed on this account at 31 December 2025 was £109,049 (2024 £114,828). This facility is secured with fixed and floating charges over all of the property and undertakings of the company.

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts (see note 8) | 105,646 |  | - |  |

8. | LEASING AGREEMENTS

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

| Hire purchase |

| contracts |

| 31.12.25 |  | 31.12.24 |

£ | £ |

| Net obligations repayable:

| Within one year | 35,999 |  | - |  |

| Between one and five years | 105,646 |  | - |  |

141,645 |  | - |  |

| At the reporting end date the company had outstanding commitments for future minimum lease payments of £189,000 (2023 £237,650) under non-cancellable operating leases.

9. | ULTIMATE CONTROLLING PARTY

| The Company is under the control of the directors G S Grace-White and D Scott who each indirectly own 50% of the issued share capital.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

CDK Systems 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 CDK Systems Limited for the year ended 31 December 2025 which comprise the Income Statement, 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 Board of Directors of CDK Systems 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 CDK Systems Limited and state those matters that we have agreed to state to the Board of Directors of CDK Systems Limited, as a body, 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 CDK Systems Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that CDK Systems 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 CDK Systems Limited. You consider that CDK Systems 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 CDK Systems 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.

CHEADLES

Chartered Accountants

Telegraph House

59 Wolverhampton Road

Stafford

Staffordshire

ST17 4AW

2 June 2026