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REGISTERED NUMBER: 11683485 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 November 2025 |

| for |

| Stingray Squash Machines Limited |

Stingray Squash Machines Limited (Registered number: 11683485)

Contents of the Financial Statements

for the Year Ended 30 November 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

Stingray Squash Machines Limited

Company Information

for the Year Ended 30 November 2025

| DIRECTOR: | R Antelme

| REGISTERED OFFICE: | 4 Riverview

| Walnut Tree Close

| Guildford

| Surrey

| GU1 4UX

| REGISTERED NUMBER: | 11683485 (England and Wales)

| ACCOUNTANTS: | Bristow Burrell

| 4 Riverview

| Walnut Tree Close

| Guildford

| Surrey

| GU1 4UX

Stingray Squash Machines Limited (Registered number: 11683485)

Balance Sheet

30 November 2025

| 30.11.25 | 30.11.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | 320,694 |  | 289,873 |  |

Tangible assets | 6 | 789 |  | 1,477 |  |

321,483 |  | 291,350 |  |

CURRENT ASSETS

Stocks | 17,372 |  | 17,074 |  |

Debtors | 7 | 378 |  | 5,689 |  |

Cash at bank | 2,057 |  | 4,730 |  |

19,807 |  | 27,493 |  |

CREDITORS

Amounts falling due within one year | 8 | 355,671 |  | 327,305 |  |

NET CURRENT LIABILITIES | (335,864 | ) | (299,812 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (14,381 | ) | (8,462 | ) |

PROVISIONS FOR LIABILITIES | 23,885 |  | 22,709 |  |

NET LIABILITIES | (38,266 | ) | (31,171 | ) |

CAPITAL AND RESERVES

Called up share capital | 9 | 10 |  | 10 |  |

Retained earnings | (38,276 | ) | (31,181 | ) |

SHAREHOLDERS' FUNDS | (38,266 | ) | (31,171 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 July 2026 and were signed by:

R Antelme - Director

Stingray Squash Machines Limited (Registered number: 11683485)

Notes to the Financial Statements

for the Year Ended 30 November 2025

1. | STATUTORY INFORMATION

| Stingray Squash Machines 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Intangible fixed assets

| During the year the company capitalised £30,821 (2024 £37,922) of direct costs as development expenditure which was incurred in the research and development of a new product, that being a portable automatic squash ball delivery machine. This machine is primarily designed as a squash training device to be used in squash clubs and sports halls. Working prototypes have been produced and tested and have received very positive reviews.

| Sales of the product are expected to be in excess of the capitalised costs and once sales have commenced, these costs will be amortised over the estimated life of the product.

| Tangible fixed assets

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

| 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 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.

| Going concern

| The accounts disclose a loss for the year and net current liabilities at the year end. The company has the support of its director and other creditors to enable it to continue trading for the foreseeable future and to meet its obligations as they fall due.

Stingray Squash Machines Limited (Registered number: 11683485)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

5. | INTANGIBLE FIXED ASSETS

| Development

| costs

£ |

| COST

| At 1 December 2024 | 289,873 |  |

| Additions | 30,821 |  |

| At 30 November 2025 | 320,694 |  |

| NET BOOK VALUE

| At 30 November 2025 | 320,694 |  |

| At 30 November 2024 | 289,873 |  |

6. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 December 2024 | 2,538 |  |

| Additions | 133 |  |

| At 30 November 2025 | 2,671 |  |

| DEPRECIATION

| At 1 December 2024 | 1,061 |  |

| Charge for year | 821 |  |

| At 30 November 2025 | 1,882 |  |

| NET BOOK VALUE

| At 30 November 2025 | 789 |  |

| At 30 November 2024 | 1,477 |  |

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

| 30.11.25 |  | 30.11.24

£ | £ |

| Other debtors | 378 |  | 5,689 |  |

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

| 30.11.25 |  | 30.11.24

£ | £ |

| Trade creditors | 2,164 |  | 128 |  |

| Other creditors | 353,507 |  | 327,177 |  |

355,671 |  | 327,305 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.11.25 |  | 30.11.24

| value: | £ | £ |

| 1,000 | Ordinary | £0.01 | 10 |  | 10 |  |

10. | ULTIMATE CONTROLLING PARTY

| The controlling party is R Antelme.