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REGISTERED NUMBER: 07250574 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Maximum Precision Ltd

Maximum Precision Ltd (Registered number: 07250574)

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

Maximum Precision Ltd

Company Information

for the Year Ended 31 October 2025

| DIRECTORS: | Mr J W Butcher

| Mr G Jones

| REGISTERED OFFICE: | Unit 14, Ashley Park

| Common Road

| Witchford

| Ely

| Cambridgeshire

| CB6 2HZ

| REGISTERED NUMBER: | 07250574 (England and Wales)

| ACCOUNTANTS: | George Hay Partnership LLP

| Chartered Accountants

| Brigham House

| High Street

| Biggleswade

| Bedfordshire

| SG18 0LD

Maximum Precision Ltd (Registered number: 07250574)

Abridged Balance Sheet

31 October 2025

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

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 885,551 |  | 1,033,666 |  |

CURRENT ASSETS

Stocks | 393,265 |  | 536,912 |  |

Debtors | 262,572 |  | 317,030 |  |

Cash at bank | 87,075 |  | 74,023 |  |

742,912 |  | 927,965 |  |

CREDITORS

Amounts falling due within one year | 643,669 |  | 708,433 |  |

NET CURRENT ASSETS | 99,243 |  | 219,532 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 984,794 |  | 1,253,198 |  |

CREDITORS

Amounts falling due after more than one year | (260,120 | ) | (507,241 | ) |

PROVISIONS FOR LIABILITIES | (218,149 | ) | (232,223 | ) |

NET ASSETS | 506,525 |  | 513,734 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 506,425 |  | 513,634 |  |

506,525 |  | 513,734 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

Maximum Precision Ltd (Registered number: 07250574)

Abridged Balance Sheet - continued

31 October 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 20 July 2026 and were signed on its behalf by:

Mr J W Butcher - Director

Maximum Precision Ltd (Registered number: 07250574)

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Maximum Precision 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 is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

| Turnover from the sale of product supply and development is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover 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 transaction can be measured reliably. This is usually on dispatch of the goods.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 50% on cost, 33.33% on cost, 25% on cost, 20% on cost and 10% on cost

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| 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.

Maximum Precision Ltd (Registered number: 07250574)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals payable under operating leases are charged in the profit and loss account on a straight line basis over the lease term.

| 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, are capitalised in the balance sheet as tangible fixed assets and are depreciated over the shorter of the lease term and their useful lives. The capital elements of future obligations under the lease are included as liabilities in the balance sheet.The interest element of the rental obligation is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

| Assets held under hire purchase agreements are capitalised as tangible fixed assets and are depreciated over the shorter of the lease term and their useful lives. The capital element of future finance payments is included within creditors. Finance charges are allocated to accounting periods over the length of the contract and represent a constant proportion of the balance of capital repayments outstanding.

| 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.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 22 (2024 - 30 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 November 2024 | 2,073,811 |  |

| Additions | 5,222 |  |

| At 31 October 2025 | 2,079,033 |  |

| DEPRECIATION

| At 1 November 2024 | 1,040,145 |  |

| Charge for year | 153,337 |  |

| At 31 October 2025 | 1,193,482 |  |

| NET BOOK VALUE

| At 31 October 2025 | 885,551 |  |

| At 31 October 2024 | 1,033,666 |  |