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| ENGINEERED CAPABILITIES LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST MARCH 2025 |

ENGINEERED CAPABILITIES LIMITED (REGISTERED NUMBER: 05897161) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 7 |

| ENGINEERED CAPABILITIES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST MARCH 2025

| DIRECTOR: | Dr N Calder

| SECRETARY: | Mrs S Calder

| REGISTERED OFFICE: | 31 Church Lane

| Goosnargh

| Preston

| Lancashire

| PR3 2BE

| REGISTERED NUMBER: | 05897161 (England and Wales)

| ACCOUNTANTS: | JRW Hogg & Thorburn LLP

| Chartered Accountants

| 19 Buccleuch Street

| Hawick

| Roxburghshire

| TD9 0HL

ENGINEERED CAPABILITIES LIMITED (REGISTERED NUMBER: 05897161) |

BALANCE SHEET

31ST MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 4,801 |  | 5,186 |  |

CURRENT ASSETS

Debtors | 5 | 34,646 |  | 27,056 |  |

Cash at bank | 63,880 |  | 97,953 |  |

98,526 |  | 125,009 |  |

CREDITORS

Amounts falling due within one year | 6 | 27,201 |  | 22,300 |  |

NET CURRENT ASSETS | 71,325 |  | 102,709 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 76,126 |  | 107,895 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 76,026 |  | 107,795 |  |

SHAREHOLDERS' FUNDS | 76,126 |  | 107,895 |  |

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

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

The director acknowledges his 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.

ENGINEERED CAPABILITIES LIMITED (REGISTERED NUMBER: 05897161) |

BALANCE SHEET - continued

31ST 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17th November 2025 and were signed by:

Dr N Calder - Director

ENGINEERED CAPABILITIES LIMITED (REGISTERED NUMBER: 05897161) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

1. | STATUTORY INFORMATION

| Engineered Capabilities 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

| The company trades as engineering consultants. Turnover represents the value, net of value added tax and discounts, of work carried out in respect of services provided to customers. Revenue is recognised in the accounting period in which the services are rendered when the outcome of the contract can be measured reliably.

| Tangible fixed assets

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

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Financial assets

| Basic financial assets, including trade and other debtors and bank balances, are initially recognised at transaction price.

| At the end of each reporting period financial assets measured at cost are assessed for evidence of impairment. Any impairment loss is recognised in the Income Statement.

| Financial assets are derecognised when the contractual rights to the cash flows from the asset expire or are settled.

| Financial liabilities

| Basic financial liabilities, including trade and other creditors, are initially recognised at transaction price.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from supplier. These are classed as current liabilities as payment is due within one year or less. If not they are presented as non-current liabilities.

| Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

ENGINEERED CAPABILITIES LIMITED (REGISTERED NUMBER: 05897161) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year 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.

| 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.

| Pensions

| The company operates a defined contribution pension scheme. Contributions payable for the year are charged in the profit and loss account.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

ENGINEERED CAPABILITIES LIMITED (REGISTERED NUMBER: 05897161) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1st April 2024 | 8,761 |  | 2,358 |  | 8,907 |  | 20,026 |  |

| Additions | - |  | - |  | 1,100 |  | 1,100 |  |

| At 31st March 2025 | 8,761 |  | 2,358 |  | 10,007 |  | 21,126 |  |

| DEPRECIATION

| At 1st April 2024 | 6,517 |  | 1,499 |  | 6,824 |  | 14,840 |  |

| Charge for year | 560 |  | 130 |  | 795 |  | 1,485 |  |

| At 31st March 2025 | 7,077 |  | 1,629 |  | 7,619 |  | 16,325 |  |

| NET BOOK VALUE

| At 31st March 2025 | 1,684 |  | 729 |  | 2,388 |  | 4,801 |  |

| At 31st March 2024 | 2,244 |  | 859 |  | 2,083 |  | 5,186 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 6,837 |  | 9,492 |  |

| Other debtors | 27,809 |  | 17,564 |  |

34,646 |  | 27,056 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 1,324 |  | 1,075 |  |

| Taxation and social security | 3,737 |  | 10,681 |  |

| Other creditors | 22,140 |  | 10,544 |  |

27,201 |  | 22,300 |  |

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

ENGINEERED CAPABILITIES LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Engineered Capabilities Limited for the year ended 31st March 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of Engineered Capabilities Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Engineered Capabilities Limited and state those matters that we have agreed to state to the director of Engineered Capabilities Limited in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Engineered Capabilities Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Engineered Capabilities Limited. You consider that Engineered Capabilities Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Engineered Capabilities Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

JRW Hogg & Thorburn LLP

Chartered Accountants

19 Buccleuch Street

Hawick

Roxburghshire

TD9 0HL

17th November 2025