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# PRECISION ACOUSTICS LIMITED

## Company Registration Number:
02466435 (England and Wales)

## Unaudited abridged accounts for the year ended 31 October 2025

## Period of accounts

## Start date: 01 November 2024

## End date: 31 October 2025

# PRECISION ACOUSTICS LIMITED

## Contents of the Financial Statements

for the Period Ended 31 October 2025

Balance sheet |
Notes |

# PRECISION ACOUSTICS LIMITED

## Balance sheet

As at 31 October 2025

| Notes | 2025 | 10 months to 31 October 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: | 3 | 2,355,515 | 321,377
Tangible assets: | 4 | 443,861 | 391,711
Total fixed assets: |  | 2,799,376 | 713,088
Current assets
Stocks: |  | 768,602 | 759,159
Debtors: |  | 812,276 | 350,173
Cash at bank and in hand: |  | 874,815 | 1,493,485
Total current assets: |  | 2,455,693 | 2,602,817
Creditors: amounts falling due within one year: |  | (3,035,193) | (1,587,942)
Net current assets (liabilities): |  | (579,500) | 1,014,875
Total assets less current liabilities: |  | 2,219,876 | 1,727,963
Creditors: amounts falling due after more than one year: |  | (176,655) | (321,376)
Provision for liabilities: |  | (131,413) | (14,670)
Total net assets (liabilities): |  | 1,911,808 | 1,391,917
Capital and reserves
Called up share capital: |  | 103,750 | 103,750
Share premium account: |  | 11,018
Profit and loss account: |  | 1,797,040 | 1,288,167
Shareholders funds: |  | 1,911,808 | 1,391,917

The notes form part of these financial statements

# PRECISION ACOUSTICS LIMITED

## Balance sheet statements

For the year ending 31 October 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 23 July 2026
and signed on behalf of the board by:

Name: G TURNER
Status: Director

The notes form part of these financial statements

# PRECISION ACOUSTICS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Turnover policy

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

## Tangible fixed assets and depreciation policy

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Leasehold - over the remaining life of lease Plant & Machinery - 25% on cost Fixtures & Fittings - 25% on cost Computer Equipment - 25% on cost

## Intangible fixed assets and amortisation policy

Other intangible assets are: Right of Use Property Lease is amortised to the income statement over its estimated economic life of years (8 years 5 months remaining as at October 31, 2025). Value of Technology is amortised to the income statement over its estimated economic life of seven years. Non Compete Clause is amortised to the income statement over its estimated economic life of four years.

# PRECISION ACOUSTICS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 2. Employees

| 2025 | 10 months to 31 October 2024
--- | --- | ---
Average number of employees during the period | 24 | 22

# PRECISION ACOUSTICS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 3. Intangible Assets

| Total
--- | ---
Cost | £
At 01 November 2024 | 321,377
Additions | 2,439,304
At 31 October 2025 | 2,760,681
Amortisation |
At 01 November 2024 | 0
Charge for year | 405,166
At 31 October 2025 | 405,166
Net book value |
At 31 October 2025 | 2,355,515
At 31 October 2024 | 321,377

# PRECISION ACOUSTICS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 4. Tangible Assets

| Total
--- | ---
Cost | £
At 01 November 2024 | 1,119,451
Additions | 189,877
Disposals | (65,074)
At 31 October 2025 | 1,244,254
Depreciation |
At 01 November 2024 | 727,740
Charge for year | 137,727
On disposals | (65,074)
At 31 October 2025 | 800,393
Net book value |
At 31 October 2025 | 443,861
At 31 October 2024 | 391,711

# PRECISION ACOUSTICS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 5. Related party transactions

As a wholly owned subsidiary of Coda Octopus Group Inc., advantage has been taken of the exemption granted by FRS 102 not to report details of the transactions with entities which are 100% controlled by a common parent undertaking.