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REGISTERED NUMBER: 03950064 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

High-Tech Services Ltd

High-Tech Services Ltd (Registered number: 03950064)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 30 September 2025

| Page |

Company Information | 1 |

Balance Sheet | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 7

High-Tech Services Ltd

COMPANY INFORMATION

for the year ended 30 September 2025

| Director: | P Grills

| Secretary: | P Grills

| Registered office: | Abacus House

| 129 North Hill

| Plymouth

| Devon

| PL4 8JY

| Business address: | c/o Mildmay, 2 Archers Court

| Newton Ferrers

| Plymouth

| Devon

| PL8 1BD

| Registered number: | 03950064 (England and Wales)

| Accountants: | Websters

| 129 North Hill

| Plymouth

| Devon

| PL4 8JY

High-Tech Services Ltd (Registered number: 03950064)

BALANCE SHEET

30 September 2025

| 2025 |  | 2024

| Notes | £ | £ |

Fixed assets

Tangible assets | 4 | - |  | - |  |

Current assets

Stocks | 23,719 |  | 22,894 |  |

Debtors | 5 | 133,581 |  | 331,837 |  |

Cash at bank | 59,957 |  | 32,438 |  |

217,257 |  | 387,169 |  |

Creditors

Amounts falling due within one year | 6 | 165,604 |  | 314,555 |  |

Net current assets | 51,653 |  | 72,614 |  |

Total assets less current liabilities | 51,653 |  | 72,614 |  |

Capital and reserves

Called up share capital | 7 | 4 |  | 4 |  |

Retained earnings | 51,649 |  | 72,610 |  |

Shareholders' funds | 51,653 |  | 72,614 |  |

High-Tech Services Ltd (Registered number: 03950064)

BALANCE SHEET - continued

30 September 2025

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 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.

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 Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 June 2026 and were signed by:

P Grills - Director

High-Tech Services Ltd (Registered number: 03950064)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 September 2025

1. | STATUTORY INFORMATION

| High-Tech Services Ltd 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.

| Turnover

| Turnover represents amounts receivable in respect of the full value of professional appraisal services, net of value added tax and adjusted for opening and closing work in progress. Turnover is recognised at full sales value according to the progress of the company's contracts.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.

| Creditors

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

High-Tech Services Ltd (Registered number: 03950064)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Debtors

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Provisions

| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 6 ) .

4. | TANGIBLE FIXED ASSETS

| The company has no fixed assets.

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

2025 | 2024 |

£ | £ |

| Trade debtors | 92,427 |  | 290,683 |  |

| Directors' loan accounts | 41,154 |  | 41,154 |  |

133,581 |  | 331,837 |  |

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

2025 | 2024 |

£ | £ |

| Corporation Tax | 32,000 |  | 64,169 |  |

| Social security and other taxes | 2,917 |  | 4,438 |  |

| VAT | 55,583 |  | 78,042 |  |

| Other creditors and accruals | 75,104 |  | 167,906 |  |

165,604 |  | 314,555 |  |

High-Tech Services Ltd (Registered number: 03950064)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

| 1 | Ordinary A shares | £1 | 1 |  | 1 |  |

| 1 | Ordinary B shares | £1 | 1 |  | 1 |  |

4 |  | 4 |  |

| The ordinary A and ordinary B shares carry no rights to vote; and no right to participate in a distribution arising from a winding up. They are entitled to a dividend declared at the discretion of the directors.

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

2025 | 2024 |

£ | £ |

| G Quigley

| Balance outstanding at start of year | (18,764 | ) | (18,264 | ) |

| Amounts advanced | 60,000 |  | 115,000 |  |

| Amounts repaid | (60,000 | ) | (115,500 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (18,764 | ) | (18,764 | ) |

| P Grills

| Balance outstanding at start of year | (22,390 | ) | (21,890 | ) |

| Amounts advanced | 60,000 |  | 115,000 |  |

| Amounts repaid | (60,000 | ) | (115,500 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (22,390 | ) | (22,390 | ) |

| The maximum amounts overdrawn in the year were £22,390 for P Grills and £18,764 for G Quigley. No interest is charged on overdrawn amounts.

High-Tech Services Ltd (Registered number: 03950064)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

9. | RELATED PARTY TRANSACTIONS

| At the balance sheet date, the following was owed to /(by) related parties:

| P J Grills |  | ( £22,390 | ) |

| G P Quigley |  | ( £18,764 | ) |

10. | ULTIMATE CONTROLLING PARTY

| The company was ultimately controlled by P J Grills and G P Quigley the directors of the company.