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REGISTERED NUMBER: 05462271 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| INSTRUMENT TECHNOLOGY LIMITED |

INSTRUMENT TECHNOLOGY LIMITED (REGISTERED NUMBER: 05462271)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Statement of Income and Retained Earnings | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

INSTRUMENT TECHNOLOGY LIMITED (REGISTERED NUMBER: 05462271)

STATEMENT OF INCOME AND RETAINED EARNINGS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

TURNOVER | 3 | 8,134,957 |  | 7,625,233 |  |

Cost of sales | 4,770,032 |  | 4,431,883 |  |

GROSS PROFIT | 3,364,925 |  | 3,193,350 |  |

Distribution costs | 381,762 |  | 339,053 |  |

Administrative expenses | 2,295,142 |  | 2,435,411 |  |

|  | 2,676,904 |  |  |  | 2,774,464 |  |

688,021 |  | 418,886 |  |

Other operating income | 47,260 |  | 70,433 |  |

OPERATING PROFIT | 5 | 735,281 |  | 489,319 |  |

Interest payable and similar expenses | 247,450 |  | 274,579 |  |

PROFIT BEFORE TAXATION | 487,831 |  | 214,740 |  |

Tax on profit | 7 | 121,922 |  | 53,444 |  |

PROFIT FOR THE FINANCIAL YEAR | 365,909 |  | 161,296 |  |

Retained earnings at beginning of year | 150,276 |  | 154,169 |  |

Dividends | (350,000 | ) | (165,189 | ) |

RETAINED EARNINGS AT END OF YEAR | 166,185 |  | 150,276 |  |

INSTRUMENT TECHNOLOGY LIMITED (REGISTERED NUMBER: 05462271)

STATEMENT OF FINANCIAL POSITION

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 8 | 82,813 |  | - |  |

Tangible assets | 9 | 1,445,512 |  | 1,061,297 |  |

1,528,325 |  | 1,061,297 |  |

CURRENT ASSETS

Stocks | 10 | 1,508,390 |  | 1,471,175 |  |

Debtors | 11 | 2,257,729 |  | 1,930,621 |  |

Cash in hand | - |  | 730 |  |

3,766,119 |  | 3,402,526 |  |

CREDITORS

Amounts falling due within one year | 12 | 3,212,978 |  | 2,717,491 |  |

NET CURRENT ASSETS | 553,141 |  | 685,035 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,081,466 |  | 1,746,332 |  |

CREDITORS

Amounts falling due after more than one year | 13 | (1,475,009 | ) | (1,252,619 | ) |

PROVISIONS FOR LIABILITIES | 16 | (354,483 | ) | (257,648 | ) |

NET ASSETS | 251,974 |  | 236,065 |  |

CAPITAL AND RESERVES

Called up share capital | 17 | 85,789 |  | 85,789 |  |

Retained earnings | 166,185 |  | 150,276 |  |

SHAREHOLDERS' FUNDS | 251,974 |  | 236,065 |  |

INSTRUMENT TECHNOLOGY LIMITED (REGISTERED NUMBER: 05462271)

STATEMENT OF FINANCIAL POSITION - 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 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.

The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by:

Mr D W Barlow - Director

INSTRUMENT TECHNOLOGY LIMITED (REGISTERED NUMBER: 05462271)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Instrument Technology Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 05462271

| Registered office: | Menzies Road

| Ponswood Industrial Estate

| St. Leonards-on-Sea

| East Sussex

| TN38 9BB

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 the value of goods (net of VAT) provided to customers during the year and is recognised on despatch.

| INTANGIBLE ASSETS

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Development costs are being amortised evenly over their estimated useful life of nil years.

| 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.

| Improvements to property | - | 20% on cost

| Plant and machinery | - | 10% on cost

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 20% on cost

| Computer equipment | - | 33% on cost

| 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 Statement of Income and Retained Earnings, 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 statement of financial position date.

INSTRUMENT TECHNOLOGY LIMITED (REGISTERED NUMBER: 05462271)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 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 statement of financial position 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.

| FOREIGN CURRENCIES

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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. | TURNOVER

| The turnover and profit before taxation are attributable to the one principal activity of the company.

| An analysis of turnover by geographical market is given below:

| 2025 |  | 2024

| United Kingdom | 44.63% | 34.97% |

| Europe | 34.92% | 29.18% |

| Rest of the World | 20.45% | 35.85% |

100.00% | 100.00% |

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 68 (2024 - 68 ) .

INSTRUMENT TECHNOLOGY LIMITED (REGISTERED NUMBER: 05462271)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

5. | OPERATING PROFIT

| The operating profit is stated after charging/(crediting):

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 116,552 |  | 97,357 |  |

| Depreciation - assets on hire purchase contracts | 85,472 |  | 93,312 |  |

| Foreign exchange differences | (6,384 | ) | 8,250 |  |

| Pension costs | 89,397 |  | 90,900 |  |

6. | EXCEPTIONAL ITEMS

| 2025 |  | 2024

£ | £ |

| Redundancy | (36,604 | ) | (12,506 | ) |

7. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 2025 |  | 2024

£ | £ |

| Current tax:

| UK corporation tax | 25,123 |  | 749 |  |

| Deferred tax | 96,799 |  | 52,695 |  |

| Tax on profit | 121,922 |  | 53,444 |  |

8. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| Cost

| Additions | 82,813 |  |

| At 30 September 2025 | 82,813 |  |

| Net book value

| At 30 September 2025 | 82,813 |  |

INSTRUMENT TECHNOLOGY LIMITED (REGISTERED NUMBER: 05462271)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

9. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures

| to |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| Cost

| At 1 October 2024 | 360,503 |  | 1,478,887 |  | 85,612 |  |

| Additions | - |  | 589,238 |  | - |  |

| Disposals | - |  | - |  | - |  |

| At 30 September 2025 | 360,503 |  | 2,068,125 |  | 85,612 |  |

| Depreciation

| At 1 October 2024 | 193,655 |  | 619,702 |  | 84,732 |  |

| Charge for year | 44,290 |  | 140,028 |  | 480 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 30 September 2025 | 237,945 |  | 759,730 |  | 85,212 |  |

| Net book value

| At 30 September 2025 | 122,558 |  | 1,308,395 |  | 400 |  |

| At 30 September 2024 | 166,848 |  | 859,185 |  | 880 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| Cost

| At 1 October 2024 | 25,111 |  | 183,788 |  | 2,133,901 |  |

| Additions | - |  | - |  | 589,238 |  |

| Disposals | (11,995 | ) | - |  | (11,995 | ) |

| At 30 September 2025 | 13,116 |  | 183,788 |  | 2,711,144 |  |

| Depreciation

| At 1 October 2024 | 16,241 |  | 158,274 |  | 1,072,604 |  |

| Charge for year | 3,278 |  | 13,948 |  | 202,024 |  |

| Eliminated on disposal | (8,996 | ) | - |  | (8,996 | ) |

| At 30 September 2025 | 10,523 |  | 172,222 |  | 1,265,632 |  |

| Net book value

| At 30 September 2025 | 2,593 |  | 11,566 |  | 1,445,512 |  |

| At 30 September 2024 | 8,870 |  | 25,514 |  | 1,061,297 |  |

| During the year a number of items of plant and machinery were refinanced.

INSTRUMENT TECHNOLOGY LIMITED (REGISTERED NUMBER: 05462271)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

9. | TANGIBLE FIXED ASSETS - continued

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

| Plant and |  | Computer |

| machinery |  | equipment |  | Totals

£ | £ | £ |

| Cost

| At 1 October 2024

| and 30 September 2025 | 937,694 |  | 26,763 |  | 964,457 |  |

| Depreciation

| At 1 October 2024 | 449,598 |  | 26,763 |  | 476,361 |  |

| Charge for year | 85,472 |  | - |  | 85,472 |  |

| At 30 September 2025 | 535,070 |  | 26,763 |  | 561,833 |  |

| Net book value

| At 30 September 2025 | 402,624 |  | - |  | 402,624 |  |

| At 30 September 2024 | 488,096 |  | - |  | 488,096 |  |

10. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 1,508,390 |  | 1,471,175 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 1,352,465 |  | 1,150,195 |  |

| Amounts owed by group undertakings | 432,681 |  | 352,491 |  |

| Other debtors | 472,583 |  | 427,935 |  |

2,257,729 |  | 1,930,621 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 14) | 86,814 |  | 80,000 |  |

| Hire purchase contracts | 438,633 |  | 476,645 |  |

| Trade creditors | 1,414,354 |  | 1,264,790 |  |

| Taxation and social security | 82,223 |  | 56,530 |  |

| Other creditors | 1,190,954 |  | 839,526 |  |

3,212,978 |  | 2,717,491 |  |

INSTRUMENT TECHNOLOGY LIMITED (REGISTERED NUMBER: 05462271)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

2025 | 2024 |

£ | £ |

| Bank loans (see note 14) | 92,508 |  | 178,786 |  |

| Hire purchase contracts | 1,382,501 |  | 1,073,833 |  |

1,475,009 |  | 1,252,619 |  |

14. | LOANS

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

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 86,814 |  | 80,000 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | 92,508 |  | 86,814 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | - |  | 91,972 |  |

15. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 179,322 |  | 258,786 |  |

16. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 354,483 |  | 257,648 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 257,648 |  |

| Provided during year | 96,835 |  |

| Balance at 30 September 2025 | 354,483 |  |

INSTRUMENT TECHNOLOGY LIMITED (REGISTERED NUMBER: 05462271)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

17. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 171,578 | Ordinary | £0.5 | 85,789 |  | 85,789 |  |