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Registration number: 5950657

Hi Vac - Devices Ltd.
trading as Hivac-Devices Limited
Unaudited Filleted Abridged Financial Statements
for the Year Ended 30 November 2025

Hi Vac - Devices Ltd.
trading as Hivac-Devices Limited

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 9

Hi Vac - Devices Ltd.
trading as Hivac-Devices Limited

Company Information

Director | Mrs AV Rowland

Company secretary | Mr DW Barlow

Registered office | Ockham Oast Bodiam Robertsbridge TN32 5RA

Accountants | GC Professional Services Limited 24 Southfield Polegate East Sussex BN26 5LX

Hi Vac - Devices Ltd.
trading as Hivac-Devices Limited

(Registration number: 5950657)
Abridged Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 45,243 | 31,926
Current assets |  |  |
Stocks | 5 | 61,474 | 52,973
Debtors |  | 484,593 | 491,731
Cash at bank and in hand |  | 315,199 | 384,799
|  | 861,266 | 929,503
Prepayments and accrued income |  | 4,890 | 7,680
Creditors: Amounts falling due within one year |  | (348,106) | (398,737)
Net current assets |  | 518,050 | 538,446
Total assets less current liabilities |  | 563,293 | 570,372
Provisions for liabilities |  | (807) | (1,507)
Accruals and deferred income |  | (19,204) | (17,444)
Net assets |  | 543,282 | 551,421
Capital and reserves |  |  |
Called up share capital | 6 | 1,000 | 1,000
Retained earnings |  | 542,282 | 550,421
Shareholders' funds |  | 543,282 | 551,421

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 June 2026

Hi Vac - Devices Ltd.
trading as Hivac-Devices Limited

(Registration number: 5950657)
Abridged Balance Sheet as at 30 November 2025

......................................... Mrs AV Rowland Director

Hi Vac - Devices Ltd.
trading as Hivac-Devices Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Ockham Oast
Bodiam
Robertsbridge
TN32 5RA

These financial statements were authorised for issue by the director on 23 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Hi Vac - Devices Ltd.
trading as Hivac-Devices Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant & Machinery | 25% reducing balance
Furniture, fixtures and equipment | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

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.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Hi Vac - Devices Ltd.
trading as Hivac-Devices Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 16 (2024 - 16).

Hi Vac - Devices Ltd.
trading as Hivac-Devices Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

4 | Tangible assets

| Fixtures and fittings £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 December 2024 | 16,586 | 11,850 | 300,015 | 328,451
Additions | 225 | 21,550 | 358 | 22,133
At 30 November 2025 | 16,811 | 33,400 | 300,373 | 350,584
Depreciation
At 1 December 2024 | 12,522 | 10,650 | 273,353 | 296,525
Charge for the year | 1,072 | 989 | 6,755 | 8,816
At 30 November 2025 | 13,594 | 11,639 | 280,108 | 305,341
Carrying amount
At 30 November 2025 | 3,217 | 21,761 | 20,265 | 45,243
At 30 November 2024 | 4,064 | 1,200 | 26,662 | 31,926

5 | Stocks

| 2025 £ | 2024 £
Finished goods and goods for resale | 61,474 | 52,973

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary A of £1 each | 600 | 600 | 600 | 600
Ordinary B of £1 each | 400 | 400 | 400 | 400
| 1,000 | 1,000 | 1,000 | 1,000

7 | Dividends

Final dividends paid

Hi Vac - Devices Ltd.
trading as Hivac-Devices Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

|  | 2025 £ |  | 2024 £
Final dividend of £19.50 (2024 - £44.1973) per each Ordinary A |  | 7,800 |  | 26,518
Final dividend of £106.306 (2024 - £Nil) per each Ordinary B |  | 42,523 |  | -
|  | 50,323 |  | 26,518

8 | Related party transactions

Hi Vac - Devices Ltd.
trading as Hivac-Devices Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 8,844 | 8,844
Contributions paid to money purchase schemes | 7,410 | 28,099
| 16,254 | 36,943

Summary of transactions with associates

Aged Debtor Balance At the balance sheet date the amount due from Instrument Technology Limited was
£211,261 (2024 - £207,678).

Summary of transactions with other related parties

David Barlow
(Company Secretary of company and brother of the sole director)