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REGISTERED NUMBER: 07130916 (England and Wales)

| SENSOR (UK) LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE PERIOD 1 JULY 2024 TO 31 DECEMBER 2025 |

SENSOR (UK) LIMITED (REGISTERED NUMBER: 07130916)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JULY 2024 TO 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

SENSOR (UK) LIMITED

COMPANY INFORMATION

FOR THE PERIOD 1 JULY 2024 TO 31 DECEMBER 2025

| DIRECTORS: | Jonathan Sam Crowther

| Mrs Sarah Louise Crowther

| Vladimir Nosko

| SECRETARY: | Sarah Louise Crowther

| REGISTERED OFFICE: | The Loft Preese Hall Farm

| Weeton, Preston

| Preston

| Lanchashire

| PR4 3HT

| REGISTERED NUMBER: | 07130916 (England and Wales)

| ACCOUNTANTS: | Clarke Nicklin LLP

| Chartered Accountants

| Clarke Nicklin House

| Brooks Drive

| Cheadle Royal Business Park

| Cheadle

| Cheshire

| SK8 3TD

SENSOR (UK) LIMITED (REGISTERED NUMBER: 07130916)

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 158,235 |  | 155,001 |  |

CURRENT ASSETS

Stocks | 407,892 |  | - |  |

Debtors | 5 | 366,255 |  | 412,047 |  |

Cash at bank | 391,057 |  | 770,728 |  |

1,165,204 |  | 1,182,775 |  |

CREDITORS

Amounts falling due within one year | 6 | 383,069 |  | 440,139 |  |

NET CURRENT ASSETS | 782,135 |  | 742,636 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 940,370 |  | 897,637 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 64,066 |  | 57,500 |  |

NET ASSETS | 876,304 |  | 840,137 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 1 |  | 1 |  |

Retained earnings | 876,303 |  | 840,136 |  |

SHAREHOLDERS' FUNDS | 876,304 |  | 840,137 |  |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

SENSOR (UK) LIMITED (REGISTERED NUMBER: 07130916)

BALANCE SHEET - 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 July 2026 and were signed on its behalf by:

Jonathan Sam Crowther - Director

SENSOR (UK) LIMITED (REGISTERED NUMBER: 07130916)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JULY 2024 TO 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Sensor (UK) 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.

| Going concern

| The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors have reached this conclusion giving due consideration to the projected future performance of the company and any potential risk that might impact the company's ability to meet its required solvency levels. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

| Turnover

| Turnover represents net invoiced sales of goods, excluding value added tax. Sales are recognised on the dispatch of goods.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 25% on cost

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 33% on cost

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| 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 period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

SENSOR (UK) LIMITED (REGISTERED NUMBER: 07130916)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JULY 2024 TO 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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 period 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 balance sheet 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

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

| Long term contracts

| Profit on long term contracts is taken as the work is carried out, provided the final outcome can be assessed with reasonable certainty. The profit included is calculated to reflect the proportion of work carried out by the year end, by recording turnover and related costs as contract activity progresses. Turnover is calculated as that proportion of total contract value which costs incurred to date bear to total expected costs for that contract. Revenue derived from variations on contracts is recognised only when they have been accepted by customers. Full provision for losses on all contracts are made in the year in which they are first foreseen. Amounts recoverable on contracts are included in debtors. Excess payments on account are included in other creditors. Costs of remedial work after contract completion is recognised as incurred.

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivables are measured initially at fair value, net of transactions costs, and are measured subsequently at amortised costing using the effective interest method, less any impairment.

| Creditors

| Short term creditors are measured at transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

SENSOR (UK) LIMITED (REGISTERED NUMBER: 07130916)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JULY 2024 TO 31 DECEMBER 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 9 (2024 - 8 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 July 2024 | 45,065 |  | 4,069 |  | 175,011 |  | 10,524 |  | 234,669 |  |

| Additions | - |  | 1,126 |  | 71,667 |  | 2,592 |  | 75,385 |  |

| At 31 December 2025 | 45,065 |  | 5,195 |  | 246,678 |  | 13,116 |  | 310,054 |  |

| DEPRECIATION

| At 1 July 2024 | 14,613 |  | 3,378 |  | 51,153 |  | 10,524 |  | 79,668 |  |

| Charge for period | 15,164 |  | 487 |  | 55,788 |  | 712 |  | 72,151 |  |

| At 31 December 2025 | 29,777 |  | 3,865 |  | 106,941 |  | 11,236 |  | 151,819 |  |

| NET BOOK VALUE

| At 31 December 2025 | 15,288 |  | 1,330 |  | 139,737 |  | 1,880 |  | 158,235 |  |

| At 30 June 2024 | 30,452 |  | 691 |  | 123,858 |  | - |  | 155,001 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| Additions | 71,667 |  |

| At 31 December 2025 | 71,667 |  |

| DEPRECIATION

| Charge for period | 1,493 |  |

| At 31 December 2025 | 1,493 |  |

| NET BOOK VALUE

| At 31 December 2025 | 70,174 |  |

SENSOR (UK) LIMITED (REGISTERED NUMBER: 07130916)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JULY 2024 TO 31 DECEMBER 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 51,759 |  | 226,853 |  |

| Other debtors | 71,988 |  | 42,934 |  |

| Directors' current accounts | 216,420 |  | 126,403 |  |

| Corporation tax | - |  | 13,903 |  |

| Prepayments and accrued income | 26,088 |  | 1,954 |  |

366,255 |  | 412,047 |  |

| Directors' current account balances are interest free and repayable on demand.

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 30,000 |  | 68,685 |  |

| Hire purchase contracts (see note 8) | 4,708 |  | - |  |

| Trade creditors | 129,516 |  | 79,641 |  |

| VAT | 29,767 |  | 82,454 |  |

| Other creditors | - |  | 6,104 |  |

| Directors' current accounts | 859 |  | 859 |  |

| Accruals and deferred income | 188,219 |  | 202,396 |  |

383,069 |  | 440,139 |  |

| Directors' current account balances are interest free and repayable on demand.

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

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 12,500 |  | 30,000 |  |

| Bank loans - 2-5 years | - |  | 27,500 |  |

| Hire purchase contracts (see note 8) | 51,566 |  | - |  |

64,066 |  | 57,500 |  |

SENSOR (UK) LIMITED (REGISTERED NUMBER: 07130916)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JULY 2024 TO 31 DECEMBER 2025

8. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 4,708 |  | - |  |

| Between one and five years | 51,566 |  | - |  |

56,274 |  | - |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 17,000 |  | 25,596 |  |

| Between one and five years | - |  | 1,433 |  |

17,000 |  | 27,029 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 42,500 |  | 87,500 |  |

| Hire purchase contracts | 56,274 |  | - |  |

98,774 |  | 87,500 |  |

| Hire purchase contracts are secured on the underlying assets.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

11. | RELATED PARTY DISCLOSURES

| At the balance sheet date the directors owed £215,560 (2024: £125,544). This balance was interest free and repayable on demand.

SENSOR (UK) LIMITED (REGISTERED NUMBER: 07130916)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JULY 2024 TO 31 DECEMBER 2025

12. | ULTIMATE CONTROLLING PARTY

| The controlling party is Jonathan Sam Crowther.