Company No: 07486696 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	J Lynch
	G Meadows (Appointed 24 November 2025)
	S Palmer (Resigned 31 March 2026)
	R Taylor

REGISTERED OFFICE	Unit 100 Steamboat Way
	Castleford
	WF10 5HX
	United Kingdom

COMPANY NUMBER

07486696 (England and Wales)

ACCOUNTANT	S&W Partners LLP
	4th Floor Cumberland House
	15-17 Cumberland Place
	Southampton
	Hampshire
	SO15 2BG

	Note	31.12.2025		28.03.2025
		£		£
Fixed assets
Tangible assets	3	945,472		838,315
		945,472		838,315
Current assets
Stocks		305,682		252,852
Debtors	4	655,835		707,920
Cash at bank and in hand		158,451		25,000
		1,119,968		985,772
Creditors: amounts falling due within one year	5	( 1,490,547)		( 1,046,529)
Net current liabilities		(370,579)		(60,757)
Total assets less current liabilities		574,893		777,558
Creditors: amounts falling due after more than one year	6	( 135,991)		( 225,556)
Provision for liabilities		( 174,579)		( 191,230)
Net assets		264,323		360,772
Capital and reserves
Called-up share capital		200		200
Profit and loss account		264,123		360,572
Total shareholders' funds		264,323		360,772

For the financial period ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Oracle Precision Limited (registered number: 07486696) were approved and authorised for issue by the Board of Directors on 24 September 2026. They were signed on its behalf by:

J Lynch Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Oracle Precision Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 100 Steamboat Way, Castleford, WF10 5HX, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Oracle Precision Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Going concern

The financial statements have been prepared on a going concern basis.

The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

Reporting period length

Reporting period length is 29 March 2025 to 31 December 2025. The reporting period length has been shortened to align group company financial reporting periods. The comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.

Turnover

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.

Employee benefits

Defined contribution schemes
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.

Taxation

Current 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.

Deferred tax
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 fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements	3 - 5 years straight line
Plant and machinery	5 - 10 years straight line
Vehicles	4 - 5 years straight line
Fixtures and fittings	3 - 7 years straight line
Office equipment	3 - 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

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.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either 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.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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 payments 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.

Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with conditions attaching to them and the grants will be received using the accrual model.

Government grants in respect of capital expenditure are credited to a deferred income account and are released to profit over the expected useful lives of the relevant assets by equal annual
instalments. Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

2. Employees

	Period from 29.03.2025 to 31.12.2025		Period from 01.04.2024 to 28.03.2025
	Number		Number
Monthly average number of persons employed by the Company during the period, including directors	18		19

3. Tangible assets

	Leasehold improve- ments		Plant and machinery		Vehicles		Fixtures and fittings		Office equipment		Total
	£		£		£		£		£		£
Cost
At 29 March 2025	5,384		1,429,028		31,742		69,170		22,311		1,557,635
Additions	0		236,372		0		0		7,486		243,858
At 31 December 2025	5,384		1,665,400		31,742		69,170		29,797		1,801,493
Accumulated depreciation
At 29 March 2025	5,384		649,960		13,226		44,021		6,729		719,320
Charge for the financial period	0		117,268		5,952		7,610		5,871		136,701
At 31 December 2025	5,384		767,228		19,178		51,631		12,600		856,021
Net book value
At 31 December 2025	0		898,172		12,564		17,539		17,197		945,472
At 28 March 2025	0		779,068		18,516		25,149		15,582		838,315

4. Debtors

	31.12.2025		28.03.2025
	£		£
Trade debtors	436,774		630,866
Amounts owed by Group undertakings	171,722		0
Prepayments	32,181		64,137
Other debtors	15,158		12,917
	655,835		707,920

5. Creditors: amounts falling due within one year

	31.12.2025		28.03.2025
	£		£
Bank loans and overdrafts	61,781		23,175
Trade creditors	219,986		280,445
Amounts owed to Group undertakings	858,373		28,555
Other loans	0		11,740
Accruals and deferred income	54,438		23,346
Taxation and social security	160,307		185,915
Obligations under finance leases and hire purchase contracts	124,668		164,781
Other creditors	10,994		328,572
	1,490,547		1,046,529

Creditors include net obligations under hire purchase contracts which are secured upon the asset to which the contract relates.

6. Creditors: amounts falling due after more than one year

	31.12.2025		28.03.2025
	£		£
Deferred income	51,401		59,173
Obligations under finance leases and hire purchase contracts	84,590		166,383
	135,991		225,556

Creditors include net obligations under hire purchase contracts which are secured upon the asset to which the contract relates.

7. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

	31.12.2025		28.03.2025
	£		£
Within one year	80,182		72,307
Between one and five years	36,916		98,415
	117,098		170,722

8. Ultimate controlling party

At the year end the immediate parent undertaking was Kaleidex Limited, a company registered in England and Wales.

The ultimate controlling party is Ansor Fund II GP LLP, a Limited Liability Partnership registered in England and Wales.