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REGISTERED NUMBER: 03291444 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

ACCURATE DIE CAST LIMITED

ACCURATE DIE CAST LIMITED (REGISTERED NUMBER: 03291444) |

Contents of the Financial Statements

for the year ended 31 December 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| ACCURATE DIE CAST LIMITED |

Company Information

for the year ended 31 December 2025

| DIRECTOR: | N Breach

| SECRETARY: | L P K Breach

| REGISTERED OFFICE: | Preston Park House

| South Road

| Brighton

| East Sussex

| BN1 6SB

| REGISTERED NUMBER: | 03291444 (England and Wales)

| ACCOUNTANTS: | Plus Accounting

| Chartered Accountants

| Preston Park House

| South Road

| Brighton

| East Sussex

| BN1 6SB

ACCURATE DIE CAST LIMITED (REGISTERED NUMBER: 03291444) |

Statement of Financial Position

31 December 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Tangible assets | 4 | 39,997 |  | 50,458 |  |

CURRENT ASSETS

Stocks | 174,177 |  | 168,253 |  |

Debtors | 5 | 245,962 |  | 263,578 |  |

Cash at bank | 28,497 |  | 33,947 |  |

448,636 |  | 465,778 |  |

CREDITORS

Amounts falling due within one year | 6 | (117,477 | ) | (121,334 | ) |

NET CURRENT ASSETS | 331,159 |  | 344,444 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 371,156 |  | 394,902 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (51,732 | ) | (77,785 | ) |

NET ASSETS | 319,424 |  | 317,117 |  |

CAPITAL AND RESERVES

Called up share capital | 1,667 |  | 1,667 |  |

Share premium | 4,557 |  | 4,557 |  |

Capital redemption reserve | 3,427 |  | 3,427 |  |

Retained earnings | 309,773 |  | 307,466 |  |

319,424 |  | 317,117 |  |

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.

ACCURATE DIE CAST LIMITED (REGISTERED NUMBER: 03291444) |

Statement of Financial Position - continued

31 December 2025

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 11 August 2026 and were signed by:

N Breach - Director

ACCURATE DIE CAST LIMITED (REGISTERED NUMBER: 03291444) |

Notes to the Financial Statements

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| Accurate Die Cast 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. | 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.

| Tangible fixed assets

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

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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.

ACCURATE DIE CAST LIMITED (REGISTERED NUMBER: 03291444) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Impairment policy

| At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Going concern

| The director has a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 5 ) .

4. | TANGIBLE FIXED ASSETS

Fixtures |

and | Motor |

fittings | vehicles | Totals |

| £ | £ | £

| COST

| At 1 January 2025 | 55,564 |  | 52,362 |  | 107,926 |  |

| Additions | 1,218 |  | - |  | 1,218 |  |

| At 31 December 2025 | 56,782 |  | 52,362 |  | 109,144 |  |

| DEPRECIATION

| At 1 January 2025 | 44,378 |  | 13,090 |  | 57,468 |  |

| Charge for year | 1,861 |  | 9,818 |  | 11,679 |  |

| At 31 December 2025 | 46,239 |  | 22,908 |  | 69,147 |  |

| NET BOOK VALUE

| At 31 December 2025 | 10,543 |  | 29,454 |  | 39,997 |  |

| At 31 December 2024 | 11,186 |  | 39,272 |  | 50,458 |  |

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

2025 | 2024 |

| £ | £

| Trade debtors | 70,018 |  | 111,120 |  |

| Amounts owed by group undertakings | 64,922 |  | 64,950 |  |

| Other debtors | 111,022 |  | 87,508 |  |

245,962 |  | 263,578 |  |

ACCURATE DIE CAST LIMITED (REGISTERED NUMBER: 03291444) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

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

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 5,833 |  | 14,000 |  |

| Hire purchase contracts | 18,423 |  | 18,423 |  |

| Trade creditors | 78,348 |  | 61,562 |  |

| Taxation and social security | 11,352 |  | 23,687 |  |

| Other creditors | 3,521 |  | 3,662 |  |

117,477 |  | 121,334 |  |

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

2025 | 2024 |

| £ | £

| Bank loans | - |  | 5,833 |  |

| Hire purchase contracts | 51,732 |  | 71,952 |  |

51,732 |  | 77,785 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

| £ | £

| Bank loans | 5,833 |  | 19,833 |  |

| Hire purchase contracts | 70,155 |  | 90,375 |  |

75,988 |  | 110,208 |  |

| The bank loan and overdraft are secured by a debenture over all the assets of the company.

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

| £ | £

| N Breach

| Balance outstanding at start of year | 958 |  | 70,458 |  |

| Amounts repaid | (1,248 | ) | (69,500 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (290 | ) | 958 |  |

10. | RELATED PARTY DISCLOSURES

| Included within the accounts is an intercompany balance £64,922 (2024: £64,950) owed by Breach Investments Limited, a company where Mr N Breach is also a director and shareholder. Additionally, the company loaned £106,900 (2024: £78,200) to Breach Investments Ltd. The amounts outstanding are subject to interest and is repayable on demand.