IRIS Accounts Production v26.1.10.61 15474815 Board of Directors 30.11.25 1.12.24 30.11.25 30.11.25 Medium entities These accounts have been prepared in accordance with the provisions applicable to companies subject to the medium-sized companies regime. true true false true true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 15474815 2024-11-30 15474815 2025-11-30 15474815 2024-12-01 2025-11-30 15474815 2024-02-08 15474815 2024-02-09 2024-11-30 15474815 2024-11-30 15474815 ns15:EnglandWales 2024-12-01 2025-11-30 15474815 ns14:PoundSterling 2024-12-01 2025-11-30 15474815 ns10:Director1 2024-12-01 2025-11-30 15474815 ns10:Consolidated 2025-11-30 15474815 ns10:ConsolidatedGroupCompanyAccounts 2024-12-01 2025-11-30 15474815 ns10:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 15474815 ns10:Consolidated ns10:MediumEntities 2024-12-01 2025-11-30 15474815 ns10:Consolidated ns10:Audited 2024-12-01 2025-11-30 15474815 ns10:Medium-sizedCompaniesRegimeForDirectorsReport 2024-12-01 2025-11-30 15474815 ns10:Medium-sizedCompaniesRegimeForAccounts 2024-12-01 2025-11-30 15474815 ns10:Consolidated 2024-12-01 2025-11-30 15474815 ns10:Consolidated ns10:Medium-sizedCompaniesRegimeForDirectorsReport 2024-12-01 2025-11-30 15474815 ns10:Medium-sizedCompaniesRegimeForAccounts ns10:Consolidated 2024-12-01 2025-11-30 15474815 ns10:FullAccounts 2024-12-01 2025-11-30 15474815 1 2024-12-01 2025-11-30 15474815 ns10:Director2 2024-12-01 2025-11-30 15474815 ns10:Director3 2024-12-01 2025-11-30 15474815 ns10:Director5 2024-12-01 2025-11-30 15474815 ns10:RegisteredOffice 2024-12-01 2025-11-30 15474815 ns10:Director4 2024-12-01 2025-11-30 15474815 ns10:Consolidated 2024-02-09 2024-11-30 15474815 ns5:CurrentFinancialInstruments 2025-11-30 15474815 ns5:CurrentFinancialInstruments 2024-11-30 15474815 ns5:ShareCapital 2025-11-30 15474815 ns5:ShareCapital 2024-11-30 15474815 ns5:FurtherSpecificReserve2ComponentTotalEquity 2025-11-30 15474815 ns5:FurtherSpecificReserve2ComponentTotalEquity 2024-11-30 15474815 ns5:RetainedEarningsAccumulatedLosses 2025-11-30 15474815 ns5:RetainedEarningsAccumulatedLosses 2024-11-30 15474815 ns5:ShareCapital 2024-02-09 2024-11-30 15474815 ns5:RetainedEarningsAccumulatedLosses 2024-02-09 2024-11-30 15474815 ns5:FurtherSpecificReserve2ComponentTotalEquity 2024-02-09 2024-11-30 15474815 ns5:RetainedEarningsAccumulatedLosses 2024-12-01 2025-11-30 15474815 ns5:FurtherSpecificReserve2ComponentTotalEquity 2024-12-01 2025-11-30 15474815 ns5:NetGoodwill 2024-12-01 2025-11-30 15474815 ns5:IntangibleAssetsOtherThanGoodwill 2024-12-01 2025-11-30 15474815 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-12-01 2025-11-30 15474815 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-12-01 2025-11-30 15474815 ns5:PlantMachinery 2024-12-01 2025-11-30 15474815 ns5:FurnitureFittings 2024-12-01 2025-11-30 15474815 ns5:MotorVehicles 2024-12-01 2025-11-30 15474815 ns5:ComputerEquipment 2024-12-01 2025-11-30 15474815 ns5:CostValuation 2024-11-30 15474815 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-11-30 15474815 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-11-30 15474815 ns5:RetainedEarningsAccumulatedLosses 2024-11-30 15474815 ns5:FurtherSpecificReserve2ComponentTotalEquity 2024-11-30

REGISTERED NUMBER: 15474815 (England and Wales)

Group Strategic Report, Report of the Directors and

Consolidated Financial Statements for the Year Ended 30 November 2025

for

Accu Group Limited

Accu Group Limited (Registered number: 15474815)

Contents of the Consolidated Financial Statements

for the Year Ended 30 November 2025

Page |

Company Information | 1 |

Group Strategic Report | 2 |

Report of the Directors | 5 |

Report of the Independent Auditors | 7 |

Consolidated Income Statement | 9 |

Consolidated Other Comprehensive Income | 10 |

Consolidated Balance Sheet | 11 |

Company Balance Sheet | 12 |

Consolidated Statement of Changes in Equity | 13 |

Company Statement of Changes in Equity | 14 |

Consolidated Cash Flow Statement | 15 |

Notes to the Consolidated Cash Flow Statement | 16 |

Notes to the Consolidated Financial Statements | 17 |

Accu Group Limited

Company Information

for the Year Ended 30 November 2025

| DIRECTORS: | Mr A J Kitson

| Mr A Wight

| Mr M R Ackroyd

| Mr A D Edwards

| REGISTERED OFFICE: | Hope Bank Works

| New Mill Road

| Honley

| Holmfirth

| West Yorkshire

| HD9 6PT

| REGISTERED NUMBER: | 15474815 (England and Wales)

| AUDITORS: | BK Plus Ltd Chartered Accountants

| and Statutory Auditors

| Abacus House

| Pennine Business Park

| Huddersfield

| West Yorkshire

| HD2 1GQ

Accu Group Limited (Registered number: 15474815)

Group Strategic Report

for the Year Ended 30 November 2025

The directors present their strategic report of the company and the group for the year ended 30 November 2025.

The business has reported a pre-tax profit of £1,477,617 (12 months to 30 November 2024: £251,963) on revenue of £19,061,379 (12 months to 30 November 2024: £15,400,372), while shareholders' funds have increased to £7,330,848 (30 November 2024: £6,952,745).

The twelve month comparative is made up of the prior eight month trading period and four months of the year ended 31 March 2024.

The Board is pleased to report on the continued sustainable growth across the business building on the investments made over the previous two years that have now allowed the business to grow 24% top line. Alongside this the Business has seen significant growth in Gross Margins and benefited from operational efficiency initiatives that has meant this growth has gone alongside improved profitability.

REVIEW OF BUSINESS

The Board of Directors is pleased to report that the Group's financial position remains strong, driven by the strategic investments made in margin, personnel, and online advertising. These investments have quickly delivered efficiencies, enhanced operational performance, and significantly improved financial results.

The positive results presented in this report serve as a clear indicator that the Group is on track for its long-term growth trajectory. During this period, the Group has experienced an increase in working capital, with improved cash balances which has enabled an investment in stock holding to support strong revenue generation.

Key performance indicators (KPIs) remain consistent with previous years, focusing on Revenue Growth, Profitability, Net Promoter Score (NPS), and Employee Net Promoter Score (eNPS). The Board is pleased to report that all KPIs have been met or exceeded. Revenue has grown by 24% year on year, supported by continued strong customer acquisition and retention. Gross Margin has also seen a 43% year on year growth due to a combination of expansion in product ranges, onboarding of new suppliers and the introduction of consignment stock that allows Accu to service more customers next day. Our innovative product ranges go from strength to strength generating significant growth and margin improvement.

Customer satisfaction remains a core focus, reflected in a consistent NPS score of 82, significantly above industry benchmarks. The Group also continues to prioritise investment in its people, recognising that delivering customer excellence is only possible with a strong employee experience. This commitment is reflected in the Employee Net Promoter Score (eNPS) at 23 well above the UK average of 13, demonstrating a highly engaged and motivated workforce, but also using the feedback to drive future plans for improvement.

The Group continues to benefit from the relocation to its new warehouse and office, which have provided the infrastructure needed to drive significant process improvements, expand the product range, and enhance operational efficiencies. The increased capacity has enabled the business to implement more streamlined workflows, improve stock management, and scale operations more effectively. A key development has been the expansion of consignment stock agreements with suppliers. This has enabled the ability to offer more product for same day dispatch without the need for additional working capital. This has already led to improvements in On-Time In-Full (OTIF) dispatch performance and conversion rate.

Despite the continued advancements detailed above, substantial opportunities remain to further enhance systems and processes to drive greater operational efficiencies. These improvements will enable more streamlined order processing, faster delivery times, and an enhanced customer experience, ultimately leading to higher NPS scores and improved profitability. The Group's strategic objective is to achieve significant operational efficiencies, bringing new technology and processes to the warehouse, which will further support future growth in both the UK and international markets.

The economic environment in which the Group operates is more stable than it was 12 months ago. The change in Government during the prior period did not cause immediate market disruptions, but a weak UK economy continues to limit manufacturing growth in the domestic market, and it remains essential that stability and fiscal policies are loosened to support the sector. Export markets continue to grow at a faster rate despite uncertain and changing trade conditions.

Accu Group Limited (Registered number: 15474815)

Group Strategic Report

for the Year Ended 30 November 2025

FUTURE PROSPECTS AND BUSINESS RISKS

The Board remains confident that the Group is well positioned for significant growth in the coming years, supported by strategic investments and operational efficiencies. However, market uncertainties remain following the change in UK Government and tax legislation, as well as the potential impact of international tariffs following the U.S. presidential election. The U.S. market has been identified as a key growth opportunity, and while it presents significant potential, the evolving trade landscape will require careful navigation to mitigate risks and capitalise on emerging opportunities.

These uncertainties are driving an acceleration in plans already made to further internationalise. The business remains fully committed to expanding into the U.S. market, with ongoing engagement with strategic partners to establish a robust foundation for operations with plans now developed to an advanced stage. At the same time, investment continues to position Accu as a technology-driven partner for the precision engineering industry. This allows the business to respond faster than competition and create growth opportunities from changing market conditions. This will see the business adopt additional digital solutions around logistics, operations, finance and customer service to enhance the customer offering and reduce manual intervention.

With the increased capacity of the new premises, the Group continues to be able to pursue new avenues for growth. The ongoing expansion of product range includes larger and more complex items, which were previously unfeasible to stock or distribute. As part of the long-term strategy, the next phase will focus on integrating warehouse technology to enhance productivity and support business growth. These advancements will allow the Group to scale efficiently without a proportional increase in direct labour, reinforcing the commitment to sustainable expansion and operational excellence.

The business continues a strategic focus on enhancing brand awareness within the target customer base. By increasing organic brand recognition, the dependency on paid advertising will reduce and customer retention will increase. A key milestone in this effort has been the recent designation as the Official Engineering Partner of Huddersfield Town Football Club, providing valuable brand exposure and reinforcing Accu's position as a trusted partner within the industry.

The Board would like to extend its sincere appreciation to the entire team for their dedication, resilience, and commitment. Their collective efforts have been instrumental in driving the Group's growth and positioning it for future growth. Thanks to their hard work, the business is now stronger and well placed to capitalise on new opportunities, both domestically and internationally, as it moves into the next phase of expansion.

SECTION 172(1) STATEMENT

The Board believe that individually and collectively they have acted in a way they considered, in good faith, would be the most likely to promote the success of the Group for the benefit of its members, and in so doing, had regard for matters set out in s172 (1) (a-f) of the Companies Act 2006.

The stakeholders of the Group are also directors and involved in the decision-making process. The Board continually seeks opportunities to create value by monitoring market trends and adjusting products and services accordingly. Over the past year, this approach has included attending trade shows globally and entering into new agreements with manufacturing partners across America, Europe and Asia.

The Board recognises that employees, funders, and manufacturing partners are key stakeholders in the Group's success. Employee engagement remains a core focus, with eNPS embraced as a key driver in shaping workplace culture and continuous improvement efforts.

Initiatives introduced in previous years are being continued and enhanced, reinforcing the commitment to employee recognition, development, and well-being. The adoption of The Happiness Index has provided valuable insights, enabling implementation of clear action plans to enhance training and development, internal communication, and employee benefits.

Looking ahead, The Board remains committed to driving innovation in employee engagement, ensuring that Accu continues to be an exceptional place to work, while fostering a culture that supports both business performance and employee satisfaction.

The Board believes in the Group's duty to contribute positively to the local community and globally, while also recognising its responsibility to minimise environmental impact. Now in its second year of supporting local charities through various initiatives, the Group's primary contribution is through time, with each Accu team member given a full day to volunteer. Each year, the team selects a charity to be Accu's charity of the year. Last year, the chosen charity is The Kirkwood, which offers specialist care, free of charge, to adults in Kirklees with advanced, progressive illnesses, from diagnosis through to end-of-life care.

The support of STEM educational activities has again increased. In addition to scholarship grants for University Engineering students, local school engagement work has been increased with support from Make UK's National Manufacturing Day and the West Yorkshire Combined Authority's Cornerstone school and employer engagement programme.

GOING CONCERN

The directors are confident that the Group has sufficient resources to continue its operations for the foreseeable future.

Accu Group Limited (Registered number: 15474815)

Group Strategic Report

for the Year Ended 30 November 2025

ENVIRONMENTAL AND SUSTAINABILITY REPORT

The group is committed to operating in an environmentally responsible manner and continuously strives to reduce its environmental impact. Progress continues toward the target of net zero emissions by 2030. The move to a new building has allowed significant steps on this journey, with energy efficient LED lighting and electric heating.

Steps have been made to reduce waste and consumption, and increase recycling levels. Customers are encouraged to reuse and recycle the packaging that they receive.

Sustainable practices are essential not only for the well-being of the planet but also for the long-term success of the business. Although not required, Accu will shortly publish a full sustainability report to document its activities to date and plans for the future.

To further drive these initiatives forward and ensure continued investment, the group has formed an internal sustainability task force, actively seeking ways to exceed regulatory requirements, ensuring that practices reflect the highest environmental standards.

Environmental sustainability is integrated into business strategy, to reduce ecological footprint while enhancing operational resilience. The Board remains fully committed to making responsible and sustainable business decisions for the benefit of both current and future generations.

ON BEHALF OF THE BOARD:

Mr M R Ackroyd - Director

6 August 2026

Accu Group Limited (Registered number: 15474815)

Report of the Directors

for the Year Ended 30 November 2025

The directors present their report with the financial statements of the company and the group for the year ended 30 November 2025.

PRINCIPAL ACTIVITY

The principal activity of the group in the year under review was that of selling of precision engineering components.

DIVIDENDS

No interim dividend was paid during the year. The directors recommend a final dividend of £2222.72809 per share.

The total distribution of dividends for the year ended 30 November 2025 will be £ 575,824 .

DIRECTORS

The directors shown below have held office during the whole of the period from 1 December 2024 to the date of this report.

Mr A J Kitson

Mr A Wight

Mr M R Ackroyd

Mr A D Edwards

Other changes in directors holding office are as follows:

Mr A J Smith - resigned 27 June 2025

POLITICAL DONATIONS AND EXPENDITURE

The Group did not make any political donations during the year. (2024: £nil).

Throughout the year, the Group supported various local charities and organisations, with The Kirkwood, a local charity that assists families and individuals to improve the quality of life and supporting families and loved ones to live on and live well, designated as our charity of the year. Employees are encouraged to participate in charitable activities, with the Group offering a paid day for each employee to volunteer with local charities.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Group Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

Accu Group Limited (Registered number: 15474815)

Report of the Directors

for the Year Ended 30 November 2025

AUDITORS

The auditors, BK Plus Ltd Chartered Accountants, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Mr M R Ackroyd - Director

6 August 2026

Report of the Independent Auditors to the Members of

Accu Group Limited

Opinion

We have audited the financial statements of Accu Group Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 30 November 2025 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the group's and of the parent company affairs as at 30 November 2025 and of the group's profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Group Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Group Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- | the parent company financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Report of the Independent Auditors to the Members of

Accu Group Limited

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page five, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our work involves obtaining an understanding of the company and the relevant laws and regulations applicable in the industry.

We design our audit work based on our assessment of the risk of material misstatement in the accounts but recognising that the risk of not detecting fraud is higher as this is likely to involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

We plan our work so that the information disclosed in the financial statements agrees to supporting documentation and management expectations. Our tests included agreeing the financial statement disclosures to underlying supporting

documentation, enquiries with management, review of client's operation of controls within the year. There are inherent limitations in the audit procedures described and, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it.

Our work includes an assessment of the company's accounting systems which enables us to focus our testing on areas that may be more susceptible to misstatement. This work involves :assessing the company's susceptibility to material misstatement or occurrence of fraud the testing of transactions where the assessment of risk is higher including in particular journal entries, management estimates and large or unusual transactions checking that the information contained in the financial statements is consistent with the company's underlying accounting records and the results of our audit work

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Chris Hession C.A (Senior Statutory Auditor)

for and on behalf of BK Plus Ltd Chartered Accountants

and Statutory Auditors

Abacus House

Pennine Business Park

Huddersfield

West Yorkshire

HD2 1GQ

10 August 2026

Accu Group Limited (Registered number: 15474815)

Consolidated Income Statement

for the Year Ended 30 November 2025

Period |

9.2.24 |

Year Ended | to |

30.11.25 | 30.11.24 |

| Notes | £ | £

TURNOVER | 19,061,379 |  | 10,909,559 |  |

Cost of sales | 7,698,107 |  | 5,369,359 |  |

GROSS PROFIT | 11,363,272 |  | 5,540,200 |  |

Administrative expenses | 9,952,472 |  | 5,218,727 |  |

1,410,800 |  | 321,473 |  |

Other operating income | 111,360 |  | 1,000 |  |

OPERATING PROFIT | 4 | 1,522,160 |  | 322,473 |  |

Interest receivable and similar income | 961 |  | 7,492 |  |

1,523,121 |  | 329,965 |  |

Interest payable and similar expenses | 6 | 45,504 |  | 44,595 |  |

PROFIT BEFORE TAXATION | 1,477,617 |  | 285,370 |  |

Tax on profit | 7 | 523,690 |  | 182,625 |  |

PROFIT FOR THE FINANCIAL YEAR | 953,927 |  | 102,745 |  |

Profit attributable to:

Owners of the parent | 953,927 |  | 102,745 |  |

Accu Group Limited (Registered number: 15474815)

Consolidated Other Comprehensive Income

for the Year Ended 30 November 2025

Period |

9.2.24 |

Year Ended | to |

30.11.25 | 30.11.24 |

| Notes | £ | £

PROFIT FOR THE YEAR | 953,927 |  | 102,745 |  |

OTHER COMPREHENSIVE INCOME |

Merger relief | - |  | 6,849,000 |  |

Income tax relating to other comprehensive income | - |  | - |  |

OTHER COMPREHENSIVE INCOME FOR THE YEAR, NET OF INCOME TAX | - |  | 6,849,000 |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 953,927 |  | 6,951,745 |  |

Total comprehensive income attributable to:

Owners of the parent | 953,927 |  | 6,951,745 |  |

Accu Group Limited (Registered number: 15474815)

Consolidated Balance Sheet

30 November 2025

30.11.25 | 30.11.24 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Intangible assets | 10 | 5,279,906 |  | 5,921,022 |  |

Tangible assets | 11 | 742,344 |  | 647,194 |  |

Investments | 12 | - |  | - |  |

6,022,250 |  | 6,568,216 |  |

CURRENT ASSETS

Stocks | 13 | 1,945,566 |  | 1,675,888 |  |

Debtors | 14 | 2,072,438 |  | 1,506,139 |  |

Cash at bank and in hand | 1,197,651 |  | 662,027 |  |

5,215,655 |  | 3,844,054 |  |

CREDITORS

Amounts falling due within one year | 15 | 3,460,007 |  | 2,952,653 |  |

NET CURRENT ASSETS | 1,755,648 |  | 891,401 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,777,898 |  | 7,459,617 |  |

CREDITORS

Amounts falling due after more than one year | 16 | (288,533 | ) | (370,859 | ) |

PROVISIONS FOR LIABILITIES | 20 | (158,517 | ) | (136,013 | ) |

NET ASSETS | 7,330,848 |  | 6,952,745 |  |

CAPITAL AND RESERVES

Called up share capital | 21 | 1,000 |  | 1,000 |  |

Other reserves | 22 | 6,849,000 |  | 6,849,000 |  |

Retained earnings | 22 | 480,848 |  | 102,745 |  |

SHAREHOLDERS' FUNDS | 7,330,848 |  | 6,952,745 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 6 August 2026 and were signed on its behalf by:

Mr M R Ackroyd - Director

Accu Group Limited (Registered number: 15474815)

Company Balance Sheet

30 November 2025

30.11.25 | 30.11.24 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Intangible assets | 10 | - |  | - |  |

Tangible assets | 11 | - |  | - |  |

Investments | 12 | 6,850,200 |  | 6,850,200 |  |

6,850,200 |  | 6,850,200 |  |

CURRENT ASSETS

Debtors | 14 | 677,019 |  | 581,175 |  |

CREDITORS

Amounts falling due within one year | 15 | 272,778 |  | 174,244 |  |

NET CURRENT ASSETS | 404,241 |  | 406,931 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,254,441 |  | 7,257,131 |  |

CAPITAL AND RESERVES

Called up share capital | 21 | 1,000 |  | 1,000 |  |

Other reserves | 22 | 6,849,000 |  | 6,849,000 |  |

Retained earnings | 22 | 404,441 |  | 407,131 |  |

SHAREHOLDERS' FUNDS | 7,254,441 |  | 7,257,131 |  |

Company's profit for the financial year | 573,134 |  | 407,131 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 6 August 2026 and were signed on its behalf by:

Mr M R Ackroyd - Director

Accu Group Limited (Registered number: 15474815)

Consolidated Statement of Changes in Equity

for the Year Ended 30 November 2025

Called up |  |

share | Retained | Other | Total |

capital | earnings | reserves | equity |

| £ | £ | £ | £

Changes in equity

Issue of share capital | 1,000 |  | - |  | - |  | 1,000 |  |

Total comprehensive income | - |  | 102,745 |  | 6,849,000 |  | 6,951,745 |  |

Balance at 30 November 2024 | 1,000 |  | 102,745 |  | 6,849,000 |  | 6,952,745 |  |

Changes in equity

Dividends | - |  | (575,824 | ) | - |  | (575,824 | ) |

Total comprehensive income | - |  | 953,927 |  | - |  | 953,927 |  |

Balance at 30 November 2025 | 1,000 |  | 480,848 |  | 6,849,000 |  | 7,330,848 |  |

Accu Group Limited (Registered number: 15474815)

Company Statement of Changes in Equity

for the Year Ended 30 November 2025

Called up |  |

share | Retained | Other | Total |

capital | earnings | reserves | equity |

| £ | £ | £ | £

Changes in equity

Issue of share capital | 1,000 |  | - |  | - |  | 1,000 |  |

Total comprehensive income | - |  | 407,131 |  | 6,849,000 |  | 7,256,131 |  |

Balance at 30 November 2024 | 1,000 |  | 407,131 |  | 6,849,000 |  | 7,257,131 |  |

Changes in equity

Dividends | - |  | (575,824 | ) | - |  | (575,824 | ) |

Total comprehensive income | - |  | 573,134 |  | - |  | 573,134 |  |

Balance at 30 November 2025 | 1,000 |  | 404,441 |  | 6,849,000 |  | 7,254,441 |  |

Accu Group Limited (Registered number: 15474815)

Consolidated Cash Flow Statement

for the Year Ended 30 November 2025

Period |

9.2.24 |

Year Ended | to |

30.11.25 | 30.11.24 |

| Notes | £ | £

Cash flows from operating activities

Cash generated from operations | 1 | 1,774,102 |  | 661,345 |  |

Interest paid | (45,504 | ) | (44,595 | ) |

Tax paid | (152,278 | ) | (7,036 | ) |

Net cash from operating activities | 1,576,320 |  | 609,714 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (305,388 | ) | (156,251 | ) |

Cash acquired from new investment | - |  | 495,997 |  |

Interest received | 961 |  | 7,492 |  |

Net cash from investing activities | (304,427 | ) | 347,238 |  |

Cash flows from financing activities

Loan repayments in year | (79,904 | ) | (116,688 | ) |

Amount introduced by directors | 1,224,080 |  | 564,719 |  |

Amount withdrawn by directors | (1,304,621 | ) | (743,956 | ) |

Share issue | - |  | 1,000 |  |

Equity dividends paid | (575,824 | ) | - |  |

Net cash from financing activities | (736,269 | ) | (294,925 | ) |

Increase in cash and cash equivalents | 535,624 |  | 662,027 |  |

Cash and cash equivalents at beginning of year | 2 | 662,027 |  | - |  |

Cash and cash equivalents at end of year | 2 | 1,197,651 |  | 662,027 |  |

Accu Group Limited (Registered number: 15474815)

Notes to the Consolidated Cash Flow Statement

for the Year Ended 30 November 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

Period |

9.2.24 |

Year Ended | to |

30.11.25 | 30.11.24 |

| £ | £

| Profit before taxation | 1,477,617 |  | 285,370 |  |

| Depreciation charges | 842,308 |  | 503,917 |  |

| Loss on disposal of fixed assets | 9,045 |  | 9,515 |  |

| Finance costs | 45,504 |  | 44,595 |  |

| Finance income | (961 | ) | (7,492 | ) |

2,373,513 |  | 835,905 |  |

| (Increase)/decrease in stocks | (269,678 | ) | 152,672 |  |

| Increase in trade and other debtors | (485,758 | ) | (199,274 | ) |

| Increase/(decrease) in trade and other creditors | 156,025 |  | (127,958 | ) |

| Cash generated from operations | 1,774,102 |  | 661,345 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 30 November 2025

| 30.11.25 |  | 1.12.24

| £ | £

| Cash and cash equivalents | 1,197,651 |  | 662,027 |  |

| Period ended 30 November 2024

| 30.11.24 |  | 9.2.24

| £ | £

| Cash and cash equivalents | 662,027 |  | - |  |

3. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1.12.24 | Cash flow | At 30.11.25

| £ | £ | £

| Net cash |

| Cash at bank and in hand | 662,027 |  | 535,624 |  | 1,197,651 |  |

662,027 |  | 535,624 |  | 1,197,651 |  |

| Debt

| Debts falling due within 1 year | (176,374 | ) | (2,421 | ) | (178,795 | ) |

| Debts falling due after 1 year | (370,859 | ) | 82,326 |  | (288,533 | ) |

(547,233 | ) | 79,905 |  | (467,328 | ) |

| Total | 114,794 |  | 615,529 |  | 730,323 |  |

Accu Group Limited (Registered number: 15474815)

Notes to the Consolidated Financial Statements

for the Year Ended 30 November 2025

1. | STATUTORY INFORMATION

| Accu Group 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 General 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" 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, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of ten years.

| 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.

| Patents and licences are being amortised evenly over their estimated useful life of ten years.

| Tangible fixed assets

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

| Short leasehold | - | 25% on reducing balance

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated 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.

| Hire purchase and leasing commitments

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

Accu Group Limited (Registered number: 15474815)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 November 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The group operates a defined contribution pension scheme. Contributions payable to the group's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

Period |

9.2.24 |

Year Ended | to |

30.11.25 | 30.11.24 |

| £ | £

| Wages and salaries | 4,414,680 |  | 2,431,367 |  |

| Social security costs | 486,757 |  | 227,397 |  |

| Other pension costs | 197,737 |  | 64,664 |  |

5,099,174 |  | 2,723,428 |  |

| The average number of employees during the year was as follows:

Period |

9.2.24 |

Year Ended | to |

30.11.25 | 30.11.24 |

| Admin | 68 |  | 61 |  |

| Production | 60 |  | 48 |  |

128 |  | 109 |  |

Period |

9.2.24 |

Year Ended | to |

30.11.25 | 30.11.24 |

| £ | £

| Directors' remuneration | 265,254 |  | 170,474 |  |

| Directors' pension contributions to money purchase schemes | 17,661 |  | 4,354 |  |

| The number of directors to whom retirement benefits were accruing was as follows:

| Money purchase schemes | 4 |  | 4 |  |

| Information regarding the highest paid director for the year ended 30 November 2025 is as follows:

Year Ended |  |

30.11.25 |  |

| £

| Emoluments etc | 140,565 |  |

| Pension contributions to money purchase schemes | 9,296 |  |

Accu Group Limited (Registered number: 15474815)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 November 2025

4. | OPERATING PROFIT

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

Period |

9.2.24 |

Year Ended | to |

30.11.25 | 30.11.24 |

| £ | £

| Hire of plant and machinery | 152 |  | - |  |

| Other operating leases | 147,763 |  | 106,487 |  |

| Depreciation - owned assets | 209,656 |  | 82,147 |  |

| Loss on disposal of fixed assets | 9,045 |  | 9,515 |  |

| Goodwill amortisation | 632,653 |  | 421,769 |  |

| Auditors' remuneration | 28,985 |  | 24,350 |  |

| Foreign exchange differences | (178,072 | ) | 44,452 |  |

5. | EXCEPTIONAL ITEMS

Period |

9.2.24 |

Year Ended | to |

30.11.25 | 30.11.24 |

| £ | £

| Exceptional items | (80,541 | ) | - |  |

| The exceptional items relate to costs incurred on a systems software that is not fit for purpose.

6. | INTEREST PAYABLE AND SIMILAR EXPENSES |

Period |

9.2.24 |

Year Ended | to |

30.11.25 | 30.11.24 |

| £ | £

| Bank loan interest | 45,237 |  | 29,571 |  |

| Interest on overdue taxation | 10 |  | - |  |

| Other interest | 257 |  | 2,060 |  |

| Interest on late tax | - |  | 12,964 |  |

45,504 |  | 44,595 |  |

7. | TAXATION

| Analysis of the tax charge

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

Period |

9.2.24 |

Year Ended | to |

30.11.25 | 30.11.24 |

| £ | £

| Current tax:

| UK corporation tax | 501,186 |  | 72,054 |  |

| P/y tax adjustment | - |  | 160 |  |

| Total current tax | 501,186 |  | 72,214 |  |

| Deferred tax | 22,504 |  | 110,411 |  |

| Tax on profit | 523,690 |  | 182,625 |  |

Accu Group Limited (Registered number: 15474815)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 November 2025

7. | TAXATION - continued

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

Period |

9.2.24 |

Year Ended | to |

30.11.25 | 30.11.24 |

| £ | £

| Profit before tax | 1,477,617 |  | 285,370 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25 % (2024 - 25 %) | 369,404 |  | 71,343 |  |

| Effects of:

| Expenses not deductible for tax purposes | 14,857 |  | 7,753 |  |

| Income not taxable for tax purposes | (25,598 | ) | (4,002 | ) |

| Capital allowances in excess of depreciation | (15,667 | ) | (11,891 | ) |

| Utilisation of tax losses | - |  | (96,372 | ) |

| Adjustments to tax charge in respect of previous periods | - |  | 160 |  |

| Movement in deferred tax | 22,504 |  | 110,411 |  |

| Amortisation of goodwill | 158,163 |  | 105,441 |  |

| Losses not utilised | 27 |  | 162 |  |

| Tax charged at lower rate | - |  | (380 | ) |

| Total tax charge | 523,690 |  | 182,625 |  |

| Tax effects relating to effects of other comprehensive income |

| There were no tax effects for the year ended 30 November 2025.

9.2.24 to 30.11.24 |

| Gross |  | Tax |  | Net |

| £ | £ | £

| Merger relief | 6,849,000 |  | - |  | 6,849,000 |  |

8. | INDIVIDUAL INCOME STATEMENT

| As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.

9. | DIVIDENDS

Period |

9.2.24 |

Year Ended | to |

30.11.25 | 30.11.24 |

| £ | £

| Final | 575,824 |  | - |  |

Accu Group Limited (Registered number: 15474815)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 November 2025

10. | INTANGIBLE FIXED ASSETS

| Group

Patents and |

Goodwill | licences | Totals |

| £ | £ | £

| COST

| At 1 December 2024 | 6,326,528 |  | 16,263 |  | 6,342,791 |  |

| Disposals | - |  | (8,463 | ) | (8,463 | ) |

| At 30 November 2025 | 6,326,528 |  | 7,800 |  | 6,334,328 |  |

| AMORTISATION

| At 1 December 2024 | 421,769 |  | - |  | 421,769 |  |

| Amortisation for year | 632,653 |  | - |  | 632,653 |  |

| At 30 November 2025 | 1,054,422 |  | - |  | 1,054,422 |  |

| NET BOOK VALUE

| At 30 November 2025 | 5,272,106 |  | 7,800 |  | 5,279,906 |  |

| At 30 November 2024 | 5,904,759 |  | 16,263 |  | 5,921,022 |  |

11. | TANGIBLE FIXED ASSETS

| Group

Fixtures |

Short | Plant and | and |

leasehold | machinery | fittings |

| £ | £ | £

| COST

| At 1 December 2024 | 432,600 |  | 72,879 |  | 238,282 |  |

| Additions | 147,030 |  | 17,251 |  | 77,487 |  |

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

| At 30 November 2025 | 579,630 |  | 90,130 |  | 315,769 |  |

| DEPRECIATION

| At 1 December 2024 | 56,405 |  | 40,559 |  | 64,098 |  |

| Charge for year | 110,563 |  | 8,937 |  | 47,496 |  |

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

| At 30 November 2025 | 166,968 |  | 49,496 |  | 111,594 |  |

| NET BOOK VALUE

| At 30 November 2025 | 412,662 |  | 40,634 |  | 204,175 |  |

| At 30 November 2024 | 376,195 |  | 32,320 |  | 174,184 |  |

Accu Group Limited (Registered number: 15474815)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 November 2025

11. | TANGIBLE FIXED ASSETS - continued

| Group

Motor | Computer |

vehicles | equipment | Totals |

| £ | £ | £

| COST

| At 1 December 2024 | 27,238 |  | 166,583 |  | 937,582 |  |

| Additions | - |  | 63,620 |  | 305,388 |  |

| Disposals | - |  | (4,261 | ) | (4,261 | ) |

| At 30 November 2025 | 27,238 |  | 225,942 |  | 1,238,709 |  |

| DEPRECIATION

| At 1 December 2024 | 15,002 |  | 114,324 |  | 290,388 |  |

| Charge for year | 3,059 |  | 39,601 |  | 209,656 |  |

| Eliminated on disposal | - |  | (3,679 | ) | (3,679 | ) |

| At 30 November 2025 | 18,061 |  | 150,246 |  | 496,365 |  |

| NET BOOK VALUE

| At 30 November 2025 | 9,177 |  | 75,696 |  | 742,344 |  |

| At 30 November 2024 | 12,236 |  | 52,259 |  | 647,194 |  |

12. | FIXED ASSET INVESTMENTS

| Company

Shares in |

group |

undertakings |

| £

| COST

| At 1 December 2024

| and 30 November 2025 | 6,850,200 |  |

| NET BOOK VALUE

| At 30 November 2025 | 6,850,200 |  |

| At 30 November 2024 | 6,850,200 |  |

| The group or the company's investments at the Balance Sheet date in the share capital of companies include the following:

| Subsidiaries

| Accu Limited

| Registered office: Hope Bank Works, Holmfirth, Huddersfield, West Yorkshire, HD9 6PT

| Nature of business: Selling of precision engineering components

% |

| Class of shares: | holding |

| Ordinary | 100.00 |

| Accu Digital Limited

| Registered office: Hope Bank Works, Holmfirth, Huddersfield, West Yorkshire, HD9 6PT

| Nature of business: Video production activities

% |

| Class of shares: | holding |

| Ordinary | 100.00 |

Accu Group Limited (Registered number: 15474815)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 November 2025

12. | FIXED ASSET INVESTMENTS - continued

| Accu Europe Limited

| Registered office: Hope Bank Works, Holmfirth, Huddersfield, West Yorkshire, HD9 6PT

| Nature of business: Dormant company

% |

| Class of shares: | holding |

| Ordinary | 100.00 |

13. | STOCKS

| Group |

30.11.25 | 30.11.24 |

| £ | £

| Stocks | 1,910,598 |  | 1,674,413 |  |

| Work-in-progress | 34,968 |  | 1,475 |  |

1,945,566 |  | 1,675,888 |  |

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

| Group |  | Company |

30.11.25 | 30.11.24 | 30.11.25 | 30.11.24 |

| £ | £ | £ | £

| Trade debtors | 925,530 |  | 702,405 |  | - |  | - |  |

| Other debtors | 40,343 |  | 38,392 |  | - |  | - |  |

| Directors' loan accounts | 661,716 |  | 581,175 |  | 661,716 |  | 581,175 |  |

| Prepayments | 444,849 |  | 184,167 |  | 15,303 |  | - |  |

2,072,438 |  | 1,506,139 |  | 677,019 |  | 581,175 |  |

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

| Group |  | Company |

30.11.25 | 30.11.24 | 30.11.25 | 30.11.24 |

| £ | £ | £ | £

| Bank loans and overdrafts (see note 17) | 178,795 |  | 176,374 |  | - |  | - |  |

| Trade creditors | 1,918,349 |  | 1,851,530 |  | - |  | - |  |

| Amounts owed to group undertakings | - |  | - |  | 268,624 |  | 173,043 |  |

| Tax | 501,184 |  | 152,276 |  | - |  | 1,201 |  |

| Social security and other tax | 109,094 |  | 90,151 |  | - |  | - |  |

| VAT | 192,319 |  | 131,783 |  | - |  | - |  |

| Other creditors | 2,868 |  | 33,146 |  | - |  | - |  |

| Wages control | - |  | 23,612 |  | - |  | - |  |

| Pension fund | 39,295 |  | 24,607 |  | - |  | - |  |

| Accrued expenses | 518,103 |  | 469,174 |  | 4,154 |  | - |  |

3,460,007 |  | 2,952,653 |  | 272,778 |  | 174,244 |  |

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

| Group |

30.11.25 | 30.11.24 |

| £ | £

| Bank loans (see note 17) | 288,533 |  | 370,859 |  |

Accu Group Limited (Registered number: 15474815)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 November 2025

17. | LOANS

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

| Group |

30.11.25 | 30.11.24 |

| £ | £

| Amounts falling due within one year or on | demand: |

| Bank loans | 178,795 |  | 176,374 |  |

| Amounts falling due between one and two years: |

| Bank loans - 1-2 years | 187,789 |  | 176,374 |  |

| Amounts falling due between two and five years: |

| Bank loans - 2-5 years | 100,744 |  | 194,485 |  |

18. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Group

Non-cancellable |

operating leases |

30.11.25 | 30.11.24 |

| £ | £

| Within one year | 147,763 |  | 73,881 |  |

| Between one and five years | 591,052 |  | 295,526 |  |

| In more than five years | 1,182,104 |  | 591,052 |  |

1,920,919 |  | 960,459 |  |

19. | SECURED DEBTS

| The following secured debts are included within creditors:

| Group |

30.11.25 | 30.11.24 |

| £ | £

| Bank loans | 467,328 |  | 547,233 |  |

20. | PROVISIONS FOR LIABILITIES

| The provision for deferred tax relates to a liability of £158,517 (PY: £136,013) in respect of accelerated capital allowances on the company's fixed assets and an asset of £Nil (PY:£Nil) in respect of un-utilised tax losses.

21. | CALLED UP SHARE CAPITAL

| Allotted and issued:

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

value: |  | £ | £

| 1,000 | Share capital 6 | o1 | 1,000 |  | 1,000 |  |

Accu Group Limited (Registered number: 15474815)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 November 2025

22. | RESERVES

| Group

Retained | Other |

earnings | reserves | Totals |

| £ | £ | £

| At 1 December 2024 | 102,745 |  | 6,849,000 |  | 6,951,745 |  |

| Profit for the year | 953,927 |  | 953,927 |  |

| Dividends | (575,824 | ) | (575,824 | ) |

| At 30 November 2025 | 480,848 |  | 6,849,000 |  | 7,329,848 |  |

| Company

Retained | Other |

earnings | reserves | Totals |

| £ | £ | £

| At 1 December 2024 | 407,131 |  | 6,849,000 |  | 7,256,131 |  |

| Profit for the year | 573,134 |  | 573,134 |  |

| Dividends | (575,824 | ) | (575,824 | ) |

| At 30 November 2025 | 404,441 |  | 6,849,000 |  | 7,253,441 |  |

Accu Group Limited (Registered number: 15474815)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 November 2025

23. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

|  | 30.11.25 |  |  | 30.11.24 |  |

|  | £ |  |  | £ |  |

| Director 1 |  |

| Balance outstanding at start of year |  | 269,264 |  |  | 175,154 |  |

| Amounts advanced |  | 315,051 |  |  | 94110 |  |

| Amounts repaid |  | (266,585 | ) |

| Amounts written off |  | - |  |  | - |  |

| Amounts waived |  | - |  |  | - |  |

| Balance outstanding at end of year |  | 317,730 |  |  | 269,264 |  |

| Director 2 |  |

| Balance outstanding at start of year |  | 51,290 |  |  | 36,267 |  |

| Amounts advanced |  | 62,302 |  |  | 15,024 |  |

| Amounts repaid |  | (51,290 | ) |  | - |  |

| Amounts written off |  | - |  |  | - |  |

| Amounts waived |  | - |  |  | - |  |

| Balance outstanding at end of year |  | 62,302 |  |  | 51,290 |  |

| Director 3 |  |

| Balance outstanding at start of year |  | 260,470 |  |  | 190,517 |  |

| Amounts advanced |  | 279,014 |  |  | 69,953 |  |

| Amounts repaid |  | (257,949 | ) |  | - |  |

| Amounts written off |  | - |  |  | - |  |

| Amounts waived |  | - |  |  | - |  |

| Balance outstanding at end of year |  | 281,535 |  |  | 260,470 |  |

| Director 4 |  |

| Balance outstanding at start of year |  | 150 |  |  | 150 |  |

| Amounts advanced |  | - |  |  | - |  |

| Amounts repaid |  | - |  |  | - |  |

| Amounts written off |  | - |  |  | - |  |

| Amounts waived |  | - |  |  | - |  |

| Balance outstanding at end of year |  | 150 |  |  | 150 |  |

| The advances included above are subject to interest rates of 2.25% per annum.

24. | ULTIMATE CONTROLLING PARTY

| The controlling party is its directors.

25. | SUBSIDIARY EXEMPTION

| In accordance with section 480 of the Companies Act 2006, subsidiaries Accu Europe Limited and Accu Digital Limited are not required to obtain an audit for the period ending 30 November 2025.