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REGISTERED NUMBER: 04386579 (England and Wales)

| Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| HIGH TECHNOLOGY SOURCES LIMITED |

HIGH TECHNOLOGY SOURCES LIMITED (REGISTERED NUMBER: 04386579)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

HIGH TECHNOLOGY SOURCES LIMITED

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | W4S Directors Limited

| B D Read

| SECRETARY: | Cossey Cosec Services Limited

| REGISTERED OFFICE: | 4th Floor

| 24 Old Bond Street

| London

| W1S 4AW

| REGISTERED NUMBER: | 04386579 (England and Wales)

| AUDITORS: | Pembroke Briggs Chartered Accountants

| Beacon House

| South Road

| Weybridge

| Surrey

| KT13 9DZ

HIGH TECHNOLOGY SOURCES LIMITED (REGISTERED NUMBER: 04386579)

Abridged Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 87,830 |  | 54,377 |  |

Tangible assets | 5 | 1,040,876 |  | 977,114 |  |

1,128,706 |  | 1,031,491 |  |

CURRENT ASSETS

Stocks | 865,952 |  | 457,198 |  |

Debtors | 2,435,732 |  | 1,613,296 |  |

Cash at bank | 911,827 |  | 1,106,121 |  |

4,213,511 |  | 3,176,615 |  |

CREDITORS

Amounts falling due within one year | 2,971,020 |  | 2,151,982 |  |

NET CURRENT ASSETS | 1,242,491 |  | 1,024,633 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,371,197 |  | 2,056,124 |  |

CREDITORS

Amounts falling due after more than one year | 6 | 714,942 |  | 700,375 |  |

NET ASSETS | 1,656,255 |  | 1,355,749 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 1,656,155 |  | 1,355,649 |  |

SHAREHOLDERS' FUNDS | 1,656,255 |  | 1,355,749 |  |

HIGH TECHNOLOGY SOURCES LIMITED (REGISTERED NUMBER: 04386579)

Abridged 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

B D Read - Director

HIGH TECHNOLOGY SOURCES LIMITED (REGISTERED NUMBER: 04386579)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| High Technology Sources 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.

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.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Development costs are being amortised evenly over their estimated useful life of five years.

| 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.

| Land and buildings | - | 25 years or the period of the lease

| Plant and machinery etc | - | Between 3 and 6 years, Between 3 and 20 years and Between 3 and 5 years

| Stocks

| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

HIGH TECHNOLOGY SOURCES LIMITED (REGISTERED NUMBER: 04386579)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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 balance sheet date.

| 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 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.

| Finance leases

| The Company recognises a right-of-use asset and a lease liability at the commencement date. The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and an estimate of costs to dismantle and remove the underlying asset or to restore the underlying asset or the site on which it is located less any lease incentives received.

| The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the earlier of the end of the useful life of the right-of-use or the end of the lease term. The estimated useful lives of right-of-use asset is periodically reduced by impairment losses, if any, and adjusted for certain re-measurements of the lease liability.

| The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Company's incremental borrowing rate. Generally, the Company uses its incremental borrowing rates as the discount rate.

HIGH TECHNOLOGY SOURCES LIMITED (REGISTERED NUMBER: 04386579)

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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 46 (2024 - 36 ) .

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 January 2025 | 54,377 |  |

| Additions | 33,453 |  |

| At 31 December 2025 | 87,830 |  |

| NET BOOK VALUE

| At 31 December 2025 | 87,830 |  |

| At 31 December 2024 | 54,377 |  |

HIGH TECHNOLOGY SOURCES LIMITED (REGISTERED NUMBER: 04386579)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 January 2025 | 1,467,406 |  |

| Additions | 244,866 |  |

| Disposals | (51,718 | ) |

| At 31 December 2025 | 1,660,554 |  |

| DEPRECIATION

| At 1 January 2025 | 490,292 |  |

| Charge for year | 181,104 |  |

| Eliminated on disposal | (51,718 | ) |

| At 31 December 2025 | 619,678 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,040,876 |  |

| At 31 December 2024 | 977,114 |  |

| Fixed assets, included in the above, which are held under finance leases are as follows:

| Totals

£ |

| COST

| At 1 January 2025 | 867,717 |  |

| Additions | 139,144 |  |

| Disposals | (12,953 | ) |

| At 31 December 2025 | 993,908 |  |

| DEPRECIATION

| At 1 January 2025 | 159,519 |  |

| Charge for year | 114,819 |  |

| Eliminated on disposal | (12,953 | ) |

| At 31 December 2025 | 261,385 |  |

| NET BOOK VALUE

| At 31 December 2025 | 732,523 |  |

| At 31 December 2024 | 708,198 |  |

HIGH TECHNOLOGY SOURCES LIMITED (REGISTERED NUMBER: 04386579)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS |

| 31.12.25 |  | 31.12.24

£ | £ |

| Repayable by instalments

| Finance leases | - |  | 433,566 |  |

7. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| S Briggs (Senior Statutory Auditor)

| for and on behalf of Pembroke Briggs Chartered Accountants

8. | ULTIMATE CONTROLLING PARTY

| The Company's immediate parent company is HTSL Group Limited.

| In the Directors' opinion there is no one controlling party.