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REGISTERED NUMBER: 03894103 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2025 |

| for |

| W.S.H.Taylor Engineering Limited |

W.S.H.Taylor Engineering Limited (Registered number: 03894103)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

W.S.H.Taylor Engineering Limited

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | W S H Taylor

| Mrs F J Knapper

| SECRETARY: | Mrs A J Taylor

| REGISTERED OFFICE: | The Barn

| (By Cherry Cottage)

| Balterley

| Crewe

| Cheshire

| CW2 5QQ

| REGISTERED NUMBER: | 03894103 (England and Wales)

| ACCOUNTANTS: | Boardman Conway

| 23A High Street

| Weaverham

| Northwich

| Cheshire

| CW8 3HA

W.S.H.Taylor Engineering Limited (Registered number: 03894103)

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 407,426 |  | 410,352 |  |

CURRENT ASSETS

Stocks | 224,040 |  | 229,752 |  |

Debtors | 5 | 79,087 |  | 79,939 |  |

Cash at bank | 29,174 |  | 65,864 |  |

332,301 |  | 375,555 |  |

CREDITORS

Amounts falling due within one year | 6 | 136,139 |  | 196,975 |  |

NET CURRENT ASSETS | 196,162 |  | 178,580 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 603,588 |  | 588,932 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (106,041 | ) | (123,081 | ) |

PROVISIONS FOR LIABILITIES | (2,799 | ) | (3,331 | ) |

NET ASSETS | 494,748 |  | 462,520 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 494,648 |  | 462,420 |  |

SHAREHOLDERS' FUNDS | 494,748 |  | 462,520 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

W.S.H.Taylor Engineering Limited (Registered number: 03894103)

Balance Sheet - continued

31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 October 2025 and were signed on its behalf by:

W S H Taylor - Director

W.S.H.Taylor Engineering Limited (Registered number: 03894103)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| W.S.H.Taylor Engineering 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.

| Turnover

| Turnover represents net sales of goods, excluding value added tax, and is measured at the fair value of the consideration receivable. Income is recognised in the month that the goods are despatched to the customer.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | Not depreciated

| Plant and machinery | - | 25%/40% on cost

| Fixtures and fittings | - | 25%/40% on cost

| Motor vehicles | - | 25% on reducing balance

| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment losses, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the assets belongs.

| Stocks

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

| 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.

W.S.H.Taylor Engineering Limited (Registered number: 03894103)

Notes to the Financial Statements - continued

for the Year Ended 31 March 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 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.

| 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.

| 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 14 (2024 - 16 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2024 | 396,866 |  | 180,936 |  | 28,972 |  | 6,500 |  | 613,274 |  |

| Additions | - |  | 1,154 |  | 116 |  | - |  | 1,270 |  |

| At 31 March 2025 | 396,866 |  | 182,090 |  | 29,088 |  | 6,500 |  | 614,544 |  |

| DEPRECIATION

| At 1 April 2024 | - |  | 169,026 |  | 27,762 |  | 6,134 |  | 202,922 |  |

| Charge for year | - |  | 3,727 |  | 378 |  | 91 |  | 4,196 |  |

| At 31 March 2025 | - |  | 172,753 |  | 28,140 |  | 6,225 |  | 207,118 |  |

| NET BOOK VALUE

| At 31 March 2025 | 396,866 |  | 9,337 |  | 948 |  | 275 |  | 407,426 |  |

| At 31 March 2024 | 396,866 |  | 11,910 |  | 1,210 |  | 366 |  | 410,352 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 79,087 |  | 79,939 |  |

W.S.H.Taylor Engineering Limited (Registered number: 03894103)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans and overdrafts | 18,000 |  | 18,000 |  |

| Trade creditors | 30,692 |  | 64,183 |  |

| Tax | 23,636 |  | 26,428 |  |

| Social security and other taxes | 4,980 |  | 4,793 |  |

| VAT | 11,461 |  | 14,643 |  |

| Other creditors | 7,140 |  | 34,807 |  |

| Director's current account | 40,230 |  | 34,121 |  |

136,139 |  | 196,975 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans - 1-2 years | 19,000 |  | 19,000 |  |

| Bank loans - 2-5 years | 60,000 |  | 60,000 |  |

| Bank loans more 5 yr by instal | 27,041 |  | 44,081 |  |

106,041 |  | 123,081 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 27,041 |  | 44,081 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans | 124,041 |  | 141,081 |  |

9. | PENSION COMMITMENTS

| The company operates a defined contribution pension scheme in respect of the staff. The assets of the scheme are held separately from those of the company in an independently administered fund. Contributions of £2,129 were outstanding at 31 March 2025 (2024 - £2,241).