ACCOUNTS - Final Accounts preparation

Commitments under operating leases

At 31 May 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

Registered number: 01238626

T. & G. ENGINEERING CO. LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

TWP ACCOUNTING LLP

Chartered Accountants & Statutory Auditors

The Old Rectory

Church Street

Weybridge

Surrey

KT13 8DE

T. & G. ENGINEERING CO. LIMITED

COMPANY INFORMATION

Director	A J Smyth


Company secretary	M G Simpson


Registered number	01238626


Registered office	Unit 14 Camphill Industrial Estate
	Camphill Road
	West Byfleet
	Surrey
	KT14 6EW


Independent auditor	TWP Accounting LLP
	Chartered Accountants & Statutory Auditors
	The Old Rectory
	Church Street
	Weybridge
	Surrey
	KT13 8DE

T. & G. ENGINEERING CO. LIMITED

CONTENTS

	Page
Director's Report	1 - 2
Independent Auditor's Report	3 - 6
Statement of Income and Retained Earnings	7
Balance Sheet	8 - 9
Notes to the Financial Statements	10 - 17

T. & G. ENGINEERING CO. LIMITED

DIRECTOR'S REPORT

FOR THE YEAR ENDED 31 MAY 2025

The director presents his report and the financial statements for the year ended 31 May 2025.

Principal activity

The principal activity of the company is subcontract machining precision, producing high mechanical parts for machines made bespoke and to order for a wide range of clients and industries.

Director

The director who served during the year was:

A J Smyth

Director's responsibilities statement

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

In preparing these financial statements, the director is required to:

∙select suitable accounting policies for the Company's financial statements and then apply them consistently;

∙make judgments and accounting estimates that are reasonable and prudent;

∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditor

The director at the time when this Director's Report is approved has confirmed that:

∙so far as is aware, there is no relevant audit information of which the Company's auditor is unaware, and

∙ has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditor is aware of that information.

Post balance sheet events

There have been no significant events affecting the Company since the year end.

Auditor

The auditor, TWP Accounting LLP, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

Page 1

T. & G. ENGINEERING CO. LIMITED

DIRECTOR'S REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MAY 2025

Small companies note

In preparing this report, the director has taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board on 10 December 2025 and signed on its behalf.

A J Smyth

Director

Page 2

T. & G. ENGINEERING CO. LIMITED

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF T. & G. ENGINEERING CO. LIMITED

Opinion

We have audited the financial statements of T. & G. ENGINEERING CO. LIMITED (the 'Company') for the year ended 31 May 2025, which comprise the Statement of Income and Retained Earnings, the Balance Sheet and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

∙give a true and fair view of the state of the Company's affairs as at 31 May 2025 and of its loss for the year then ended;

∙have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

∙have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the Annual Report other than the financial statements and our Auditor's Report thereon. The director is responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Page 3

T. & G. ENGINEERING CO. LIMITED

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF T. & G. ENGINEERING CO. LIMITED (CONTINUED)

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

∙the information given in the Director's Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

∙the Director's Report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Director's Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

∙adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

∙the financial statements are not in agreement with the accounting records and returns; or

∙certain disclosures of director's remuneration specified by law are not made; or

∙we have not received all the information and explanations we require for our audit; or

∙the director was not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Director's Report and from the requirement to prepare a Strategic Report.

Responsibilities of directors

As explained more fully in the Director's Responsibilities Statement set out on page 1, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the director is responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the Company or to cease operations, or have no realistic alternative but to do so.

Page 4

T. & G. ENGINEERING CO. LIMITED

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF T. & G. ENGINEERING CO. LIMITED (CONTINUED)

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

∙Obtain an understanding of the policies and procedures management has in place to detect and prevent fraud and non-compliance with laws and regulations.

∙Enquire of management any cases of actual or suspected fraud and non-compliance with laws and regulations.

∙Enquire of management and those charged with governance around actual and potential litigation and claims.

∙Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.

∙Assess the key risk areas within the financial statements which are susceptible to fraud or error and design our audit approach thereon.

∙Perform substantive tests on a sample of transactions throughout the financial statements to ensure that no material errors have been identified.

∙Perform cut off tests on a sample of transactions to ensure income has been accounted for in the correct period.

∙Review of after year end information to ensure expenditure have been accounted for in the correct period.

∙Perform analytical review procedures to identify any irregularities and investigation thereon.

∙Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's Report.

Page 5

T. & G. ENGINEERING CO. LIMITED

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF T. & G. ENGINEERING CO. LIMITED (CONTINUED)

Use of our report

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditor's Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.

Philip Munk FCA FCCA (Senior Statutory Auditor)

for and on behalf of

TWP Accounting LLP

Chartered Accountants & Statutory Auditors

The Old Rectory

Church Street

Weybridge

Surrey

KT13 8DE

10 December 2025

Page 6

T. & G. ENGINEERING CO. LIMITED

STATEMENT OF INCOME AND RETAINED EARNINGS

FOR THE YEAR ENDED 31 MAY 2025

	2025	2024
	£	£


Turnover	4,395,142	5,366,956
Cost of sales	(3,525,922)	(4,303,682)
Gross profit	869,220	1,063,274
Administrative expenses	(1,182,586)	(1,199,397)
Other operating income	1,449	-
Operating loss	(311,917)	(136,123)
Interest receivable and similar income	11,651	-
Loss before tax	(300,266)	(136,123)
Tax on loss	(6,707)	134,059
Loss after tax	(306,973)	(2,064)



Retained earnings at the beginning of the year	1,813,700	1,970,764
	1,813,700	1,970,764
Loss for the year	(306,973)	(2,064)
Dividends declared and paid	-	(155,000)
Retained earnings at the end of the year	1,506,727	1,813,700

The notes on pages 10 to 17 form part of these financial statements.

Page 7

T. & G. ENGINEERING CO. LIMITED

REGISTERED NUMBER: 01238626

BALANCE SHEET

AS AT 31 MAY 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		249,222		290,530
			249,222		290,530
Current assets
Stocks	5	389,284		496,662
Debtors: amounts falling due within one year	6	823,444		1,063,797
Cash at bank and in hand	7	616,391		525,002
		1,829,119		2,085,461
Creditors: amounts falling due within one year	8	(530,451)		(513,287)
Net current assets			1,298,668		1,572,174
Total assets less current liabilities			1,547,890		1,862,704
Creditors: amounts falling due after more than one year	9		(18,477)		(21,374)
Provisions for liabilities
Deferred tax		(22,586)		(27,530)
			(22,586)		(27,530)
Net assets			1,506,827		1,813,800

Capital and reserves
Called up share capital	11	50	50
Capital redemption reserve	12	50	50
Profit and loss account	12	1,506,727	1,813,700
		1,506,827	1,813,800

Page 8

T. & G. ENGINEERING CO. LIMITED

REGISTERED NUMBER: 01238626

BALANCE SHEET (CONTINUED)

AS AT 31 MAY 2025

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 December 2025.

A J Smyth

Director

The notes on pages 10 to 17 form part of these financial statements.

Page 9

T. & G. ENGINEERING CO. LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1.	General information

T.&G. Engineering Co. Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 14 Camphill Industrial Estate, Camphill Road, West Byfleet, Surrey, KT14 6EW.

The principal activity of the company is subcontract machining precision, producing high mechanical parts for machines made bespoke and to order for a wide range of clients and industries.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Turnover

Revenue from the manufacture and sale of precision engineering components is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue is recognised at the point of delivery, as this is considered to be the point at which the risks and rewards of ownership transfer to the customer.

2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Long-term leasehold property	-	over the lease of the lease
Plant and machinery	-	straight line over 7 years
Motor vehicles	-	straight line over 4 years
Fixtures and fittings	-	straight line over 4 years

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 10

T. & G. ENGINEERING CO. LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

2.Accounting policies (continued)

2.4

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.8

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

2.9

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.

Grants of a revenue nature are recognised in the Statement of Income and Retained Earnings in the same period as the related expenditure.

Page 11

T. & G. ENGINEERING CO. LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

2.Accounting policies (continued)

2.10

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

The financial statements are rounded to the nearest pound.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

2.11

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.12

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 12

T. & G. ENGINEERING CO. LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

2.Accounting policies (continued)

2.13

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

2.14

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 at an annual general meeting.

Employees

The average monthly number of employees, excluding directors, during the year was 32 (2024 - 39).

Page 13

T. & G. ENGINEERING CO. LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

4.	Tangible fixed assets

	Long-term leasehold property	Plant and machinery	Motor vehicles	Fixtures and fittings	Total
	£	£	£	£	£
Cost or valuation
At 1 June 2024	871,942	4,339,283	2,512	181,878	5,395,615
At 31 May 2025	871,942	4,339,283	2,512	181,878	5,395,615
Depreciation
At 1 June 2024	603,503	4,317,194	2,512	181,876	5,105,085
Charge for the year on owned assets	35,816	5,492	-	-	41,308
At 31 May 2025	639,319	4,322,686	2,512	181,876	5,146,393
Net book value
At 31 May 2025	232,623	16,597	-	2	249,222
At 31 May 2024	268,439	22,089	-	2	290,530

5.	Stocks
		2025	2024
		£	£

Work in progress (goods to be sold)	360,569	476,571
Finished goods and goods for resale	28,715	20,091
	389,284	496,662

Debtors

					2025	2024
					£	£


Trade debtors	739,808	745,241
Amounts owed by group undertakings	19,254	1,679
Other debtors	4,836	227,691
Prepayments and accrued income	59,546	89,186
	823,444	1,063,797

Page 14

T. & G. ENGINEERING CO. LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

7.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	616,391	525,002
	616,391	525,002

8.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	300,576	345,707
Amounts owed to group undertakings	37,894	40,291
Other taxation and social security	135,081	69,886
Other creditors	22,961	24,628
Accruals and deferred income	33,939	32,775
	530,451	513,287

9.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Accruals and deferred income	18,477	21,374
	18,477	21,374

Page 15

T. & G. ENGINEERING CO. LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

10.	Deferred taxation

		2025
		£

	At beginning of year	(27,530)
	Charged to profit or loss	4,944
	At end of year	(22,586)

The provision for deferred taxation is made up as follows:
	2025	2024
	£	£

	Accelerated capital allowances	(22,586)	(27,530)
		(22,586)	(27,530)

11.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

50 (2024 - 50) Ordinary shares of £1.00 each	50	50

12.

Reserves

Capital redemption reserve

The capital redemption reserve represents the accumulative ordinary share capital repurchased and subsequently cancelled by the company.

Profit and loss account

The profit and loss account represents cumulative profits and losses net of dividends.

13.	Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £31,871 (2024 - £35,884). Contributions totalling £7,881 (2024 - £10,001) were payable to the fund at the balance sheet date and are included in creditors.

Page 16

T. & G. ENGINEERING CO. LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Not later than 1 year	50,250	50,250
Later than 1 year and not later than 5 years	201,000	201,000
Later than 5 years	439,688	489,938
	690,938	741,188

15.	Related party transactions
	The company is a wholly owned subsidiary and accordingly has taken the exemptions provided within paragraph 33.1A of FRS102 and therefore transactions with group companies have not been disclosed.

16.	Controlling party

The parent of the group for which consolidated financial statements are drawn up is T&G Engineering Holdings Limited, a company registered in England and Wales. The registered office of T. & G. Engineering Holdings Limited is Unit 14 Camphill Industrial Estate, Camphill Road, West Byfleet, Surrey, KT14 6EW.

The ultimate controlling party of the company is the directors of the company.

Page 17