Company registration number 05616679 (England and Wales)
ARUN TECHNOLOGY LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ARUN TECHNOLOGY LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 8
ARUN TECHNOLOGY LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
page 1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
21,036
29,809
Current assets
Stocks
673,206
523,132
Debtors
5
456,937
446,801
Cash at bank and in hand
916,380
997,373
2,046,523
1,967,306
Creditors: amounts falling due within one year
6
(2,192,223)
(2,202,830)
Net current liabilities
(145,700)
(235,524)
Total assets less current liabilities
(124,664)
(205,715)
Creditors: amounts falling due after more than one year
7
(500,000)
(508,333)
Net liabilities
(624,664)
(714,048)
Capital and reserves
Called up share capital
98,500
98,500
Other reserves
67,607
67,607
Profit and loss reserves
(790,771)
(880,155)
Total equity
(624,664)
(714,048)

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 19 August 2026 and are signed on its behalf by:
A Richardson
Director
Company registration number 05616679 (England and Wales)
ARUN TECHNOLOGY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
page 2
1
Accounting policies
Company information

ARUN Technology Limited is a private company limited by shares incorporated in England and Wales. The registered office is 16 The Brunel Centre, Newton Road, Manor Royal, Crawley, West Sussex, RH10 9TU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the balance sheet date, the company's liabilities exceeded its assets. The company acknowledges the reliance placed on the parent company to support in meeting all liabilities as they fall due. The parent company confirms that it will continue to support ARUN Technology Limited for at least 12 months from the date of signing these accounts.true

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
20% straight line over the life of the lease
Plant and machinery
Over the useful life between 2-5 years
Computer equipment
25% straight line
Certified reference materials
Over the useful life of each metal element between 2-7 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

ARUN TECHNOLOGY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
page 3
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost, adjusted where applicable for any loss of service potential.

The value of WIP and finished goods stock involves an estimation of how much labour and overheads are to be allocated to each item.

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

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

ARUN TECHNOLOGY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
page 4
1.7
Equity instruments

Equity instruments issued by the company are recorded as the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred taxation is provided in full on timing differences which result in an obligation at the balance sheet date to pay more tax, or a right to pay less tax, at a future date, at rates expected to apply when they crystallise based on current tax rates and law. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Timing differences arise from the inclusion of items of income and expenditure in taxation computations in periods different from those in which they are included in financial statements.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

The company operates a defined contribution scheme for the benefit of the employees. Contributions payable are charged to the profit and loss account in the year they are payable.

1.11
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to expenditure on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease asset are consumed.

1.12
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

ARUN TECHNOLOGY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
page 5
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Stock

The value of WIP and finished goods stock involves an estimation of how much labour and overheads are to be allocated to each item.

Certified Reference Materials

Certified reference materials involves an estimation of depreciation over the useful life of the assets.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
9
8
ARUN TECHNOLOGY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
page 6
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Certified reference materials
Total
£
£
£
£
Cost
At 1 January 2025
37,124
29,835
109,374
176,333
Additions
-
0
1,144
9,488
10,632
Disposals
-
0
(8,000)
-
0
(8,000)
At 31 December 2025
37,124
22,979
118,862
178,965
Depreciation and impairment
At 1 January 2025
37,084
18,302
91,138
146,524
Depreciation charged in the year
40
3,737
15,628
19,405
Eliminated in respect of disposals
-
0
(8,000)
-
0
(8,000)
At 31 December 2025
37,124
14,039
106,766
157,929
Carrying amount
At 31 December 2025
-
0
8,940
12,096
21,036
At 31 December 2024
40
11,533
18,236
29,809
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
215,727
159,834
Other debtors
77,611
91,374
293,338
251,208
Deferred tax asset
35,139
-
0
328,477
251,208
2025
2024
Amounts falling due after more than one year:
£
£
Deferred tax asset
128,460
195,593
Total debtors
456,937
446,801
ARUN TECHNOLOGY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
page 7
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
8,334
10,000
Amounts owed to group companies
2,003,734
2,034,619
Trade creditors
11,073
15,925
Taxation and social security
31,007
10,028
Deferred income
93,783
87,867
Other creditors
3,284
3,120
Accruals
41,008
41,271
2,192,223
2,202,830

Amounts shown in bank loans and overdrafts relate to a Coronavirus Bounce Back Loan repayable over 6 years. Interest is charged on this loan at 2.5% per annum.

Included within other creditors and accruals is an amount of £1,596 outstanding in respect of employers pension contributions (2024 : £1,682).

7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
8,333
Amounts due to group companies
500,000
500,000
500,000
508,333

The balance of £500,000 shown as amounts due to group companies is a loan from the parent company. Interest is charged on this loan at 3.25% per annum. As at 31 December 202 2, the parent company waived its right to receive this interest and continues to do so as at 31 December 202 5.

The balance of £0 (20 24: £8,333) shown is a Coronavirus Bounce Back Loan repayable over 6 years. Interest is charged on this loan at 2.5% per annum.

8
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

The senior statutory auditor was Karen Corduff ACA FCCA
The auditor was Affinia Limited
9
Operating lease commitments
As lessee
ARUN TECHNOLOGY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
9
Operating lease commitments
(Continued)
page 8

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
337,520
314,155

The current premises lease was agreed and signed 3rd February 2022 and runs to 28th September 2030. After 5 years it is subject to rent review.

10
Parent company

The company is a wholly owned subsidiary of Focused Process Instruments (Hong Kong) Limited, a company incorporated in Hong Kong, whose registered office is Room 1901, 19/F, Lee Garden One, 33 Hysan Avenue, Causeway Bay, Hong Kong.

The company's ultimate parent company is Focus Photonics (Hangzhou) Inc., a company incorporated in China, whose registered office is No. 760 Bin'an Road, Bingjiang District, Hangzhou City.

11
Non-audit services provided by auditor

In common with many businesses of our size and nature we use our auditor to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

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