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REGISTERED NUMBER: 03772881 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

COMTEC ENTERPRISES LIMITED

COMTEC ENTERPRISES LIMITED (REGISTERED NUMBER: 03772881) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| COMTEC ENTERPRISES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTOR: | N D Claxson

| REGISTERED OFFICE: | Comtec House

| 46a Albert Road North

| Reigate

| Surrey

| RH2 9EL

| REGISTERED NUMBER: | 03772881 (England and Wales)

| ACCOUNTANTS: | Galloways Accounting (Horsham) Limited

| Ridgeland House

| 15 Carfax

| Horsham

| West Sussex

| RH12 1ER

COMTEC ENTERPRISES LIMITED (REGISTERED NUMBER: 03772881) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 3 | 256,181 |  | 273,175 |  |

CURRENT ASSETS

Stocks | 539,634 |  | 334,814 |  |

Debtors | 4 | 508,101 |  | 1,111,750 |  |

Cash at bank | 219,075 |  | 50,170 |  |

1,266,810 |  | 1,496,734 |  |

CREDITORS

Amounts falling due within one year | 5 | 1,354,823 |  | 1,798,371 |  |

NET CURRENT LIABILITIES | (88,013 | ) | (301,637 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 168,168 |  | (28,462 | ) |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 168,166 |  | (28,464 | ) |

168,168 |  | (28,462 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 12 August 2026 and were signed by:

N D Claxson - Director

COMTEC ENTERPRISES LIMITED (REGISTERED NUMBER: 03772881) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | 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, excluding discounts, rebates, value added tax and other sales taxes.

| The revenue from support contracts is recognised over the term of the contract.

| For contracts that provide services where the company has partially performed its contractual obligations, the company recognises revenue to the extent that it has obtained the right to consideration through its performance.

| Tangible fixed assets

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

| Leasehold Property | - | straight line over 3 years

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

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% straight line

| Stocks and work in progress

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

| Work in progress relates to costs incurred for long term projects that complete in future periods, valued at the amount deemed recoverable.

| At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over the estimated selling price less costs to complete and sell is recognised as an impairment loss in the profit and loss. Reversals of impairment losses are also recognised in the profit and loss.

| 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.

| 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.

2. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 17 (2024 - 13 ) .

COMTEC ENTERPRISES LIMITED (REGISTERED NUMBER: 03772881) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | TANGIBLE FIXED ASSETS

| Fixtures |

| Leasehold |  | Plant and |  | and |  | Motor |

| Property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 237,909 |  | 165,290 |  | 435,755 |  | 3,000 |  | 841,954 |  |

| Additions | - |  | - |  | 3,258 |  | - |  | 3,258 |  |

| At 31 December 2025 | 237,909 |  | 165,290 |  | 439,013 |  | 3,000 |  | 845,212 |  |

| DEPRECIATION

| At 1 January 2025 | 34,863 |  | 160,540 |  | 370,376 |  | 3,000 |  | 568,779 |  |

| Charge for year | 2,403 |  | 1,364 |  | 16,485 |  | - |  | 20,252 |  |

| At 31 December 2025 | 37,266 |  | 161,904 |  | 386,861 |  | 3,000 |  | 589,031 |  |

| NET BOOK VALUE

| At 31 December 2025 | 200,643 |  | 3,386 |  | 52,152 |  | - |  | 256,181 |  |

| At 31 December 2024 | 203,046 |  | 4,750 |  | 65,379 |  | - |  | 273,175 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 344,671 |  | 545,327 |  |

| Amounts owed by group undertakings | 71,192 |  | 498,656 |  |

| Other debtors | 67,910 |  | 35,839 |  |

| Prepayments | 24,328 |  | 31,928 |  |

508,101 |  | 1,111,750 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 16,959 |  | - |  |

| Trade creditors | 402,711 |  | 869,574 |  |

| Amounts owed to group undertakings | 31,111 |  | - |  |

| Tax | - |  | 89 |  |

| Social security and other taxes | 329,795 |  | 188,294 |  |

| Other creditors | 485,935 |  | 268,755 |  |

| Directors' current accounts | 9,145 |  | 364,108 |  |

| Deferred income | 68,846 |  | 51,604 |  |

| Accrued expenses | 10,321 |  | 55,947 |  |

1,354,823 |  | 1,798,371 |  |

COMTEC ENTERPRISES LIMITED (REGISTERED NUMBER: 03772881) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

6. | RELATED PARTY DISCLOSURES

| The following amounts were outstanding at the reporting end date:

| 2025 2024

| Other related parties 55,802 25,516

| Group companies 40,081 498,655

| During the year, the company was charged rent of £75,000 (2024: £75,000) by its parent company.

| On 31 December 2025 a balance of £347,259 owed by the company to the director was novated to the company's parent by resolution of the company and consent of the shareholders of the parent company. The novated balance was applied in reduction of the amount owed to the company by the parent company.

| During the year, the company charged rent of £14,558 (2024: £nil) to a related party.