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REGISTERED NUMBER: 02815337 (England and Wales)

| Caltec (ATC) Limited |

| Unaudited Financial Statements |

| for the Year Ended 31 March 2025 |

Caltec (ATC) Limited (Registered number: 02815337)

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 |

Caltec (ATC) Limited

Company Information

for the year ended 31 March 2025

| DIRECTORS: | PR Lomas

| HM Barton-Lomas

| A Knight

| SJ Barton

| FJ Sanders

| REGISTERED OFFICE: | 11 The Avenue

| High Legh

| Knutsford

| Cheshire

| WA16 6ND

| REGISTERED NUMBER: | 02815337 (England and Wales)

| ACCOUNTANTS: | McMillan & Co LLP

| Chartered Accountants

| 28 Eaton Avenue

| Matrix Office Park

| Buckshaw Village

| Chorley

| Lancashire

| PR7 7NA

Caltec (ATC) Limited (Registered number: 02815337)

Balance Sheet

31 March 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 5 | 421,498 |  | 447,608 |  |

CURRENT ASSETS

Stocks | 5,000 |  | 4,125 |  |

Debtors | 6 | 651,593 |  | 502,462 |  |

Cash at bank | 1,003,434 |  | 833,120 |  |

1,660,027 |  | 1,339,707 |  |

CREDITORS

Amounts falling due within one year | 7 | 419,576 |  | 299,275 |  |

NET CURRENT ASSETS | 1,240,451 |  | 1,040,432 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,661,949 |  | 1,488,040 |  |

PROVISIONS FOR LIABILITIES | 8 | 105,374 |  | 96,518 |  |

NET ASSETS | 1,556,575 |  | 1,391,522 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 1,000 |  | 1,000 |  |

Retained earnings | 1,555,575 |  | 1,390,522 |  |

SHAREHOLDERS' FUNDS | 1,556,575 |  | 1,391,522 |  |

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.

Caltec (ATC) Limited (Registered number: 02815337)

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 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 28 November 2025 and were signed on its behalf by:

PR Lomas - Director

Caltec (ATC) Limited (Registered number: 02815337)

Notes to the Financial Statements

for the year ended 31 March 2025

1. | STATUTORY INFORMATION

| Caltec (ATC) 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 (£) and the amounts in the financial statements have been rounded to the nearest £1.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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.

| 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% to 40% on reducing balance

| Motor vehicles - 25% to 40% on reducing balance

| Stocks

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

| Financial instruments

| Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Basic financial assets, which include debtors, prepayments and bank balances, are initially measured at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the asset is measured at the present value of the future receipts discounted at a market rate of interest. Basic financial liabilities, which include creditors, accruals and short-term loans, are initially recognised at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the liability is measured at the present value of the future obligations discounted at a market rate of interest.

| 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.

Caltec (ATC) Limited (Registered number: 02815337)

Notes to the Financial Statements - continued

for the year ended 31 March 2025

3. | 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.

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 27 (2024 - 27 ) .

5. | TANGIBLE FIXED ASSETS

Plant and | Motor |

machinery | vehicles | Totals |

| £ | £ | £

| COST

| At 1 April 2024 | 1,021,058 |  | 473,614 |  | 1,494,672 |  |

| Additions | 21,481 |  | 104,833 |  | 126,314 |  |

| Disposals | - |  | (66,640 | ) | (66,640 | ) |

| At 31 March 2025 | 1,042,539 |  | 511,807 |  | 1,554,346 |  |

| DEPRECIATION

| At 1 April 2024 | 783,159 |  | 263,905 |  | 1,047,064 |  |

| Charge for year | 72,942 |  | 77,521 |  | 150,463 |  |

| Eliminated on disposal | - |  | (64,679 | ) | (64,679 | ) |

| At 31 March 2025 | 856,101 |  | 276,747 |  | 1,132,848 |  |

| NET BOOK VALUE

| At 31 March 2025 | 186,438 |  | 235,060 |  | 421,498 |  |

| At 31 March 2024 | 237,899 |  | 209,709 |  | 447,608 |  |

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

2025 | 2024 |

| £ | £

| Trade debtors | 582,034 |  | 451,502 |  |

| Prepayments and other debtors | 69,559 |  | 50,960 |  |

651,593 |  | 502,462 |  |

Caltec (ATC) Limited (Registered number: 02815337)

Notes to the Financial Statements - continued

for the year ended 31 March 2025

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

2025 | 2024 |

| £ | £

| Trade creditors | 15,719 |  | 30,855 |  |

| Taxation and social security | 187,357 |  | 82,136 |  |

| Other creditors | 216,500 |  | 186,284 |  |

419,576 |  | 299,275 |  |

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

| £ | £

| Deferred tax

| Accelerated capital allowances | 105,374 |  | 96,518 |  |

Deferred tax |

| £

| Balance at 1 April 2024 | 96,518 |  |

| Charge to Statement of Income and Retained Earnings during year | 8,856 |  |

| Balance at 31 March 2025 | 105,374 |  |

| Deferred tax has been provided using a tax rate of 25% (2024: 25%).

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

value: |  | £ | £

| 375 | Ordinary A | £1 | 375 |  | 375 |  |

| 375 | Ordinary B | £1 | 375 |  | 375 |  |

| 100 | Ordinary C | £1 | 100 |  | 100 |  |

| 100 | Ordinary D | £1 | 100 |  | 100 |  |

| 50 | Ordinary E | £1 | 50 |  | 50 |  |

1,000 |  | 1,000 |  |

10. | RELATED PARTY DISCLOSURES

| In the director's opinion the company is controlled by Mr PR Lomas and Mrs HM Barton-Lomas, who are directors of the company, and their immediate family by virtue of their shareholdings.