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REGISTERED NUMBER: 01360951 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 June 2025 |

| for |

| WS Engineering Limited |

WS Engineering Limited (Registered number: 01360951)

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

WS Engineering Limited (Registered number: 01360951)

Balance Sheet

30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 87,412 |  | 95,233 |  |

CURRENT ASSETS

Stocks | 26,543 |  | 86,639 |  |

Debtors | 5 | 266,244 |  | 391,241 |  |

Cash at bank and in hand | 283,180 |  | 211,476 |  |

575,967 |  | 689,356 |  |

CREDITORS

Amounts falling due within one year | 6 | 204,352 |  | 202,849 |  |

NET CURRENT ASSETS | 371,615 |  | 486,507 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 459,027 |  | 581,740 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (10,696 | ) | - |  |

PROVISIONS FOR LIABILITIES | (7,079 | ) | (5,535 | ) |

NET ASSETS | 441,252 |  | 576,205 |  |

CAPITAL AND RESERVES

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

Share premium | 52,044 |  | 52,044 |  |

Retained earnings | 388,208 |  | 523,161 |  |

SHAREHOLDERS' FUNDS | 441,252 |  | 576,205 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

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 Profit And Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 January 2026 and were signed on its behalf by:

Ms M Swann - Director

WS Engineering Limited (Registered number: 01360951)

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| WS Engineering Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 01360951

| Registered office: | Park Works

| Park Road

| Leek

| Staffordshire

| ST13 8SA

| 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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Revenue is recognised as the company becomes entitled to consideration for the services supplied.

| 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.

| Freehold property | - | Straight line over 50 years

| Plant and machinery | - | Straight line over 10 years

| Fixtures and fittings | - | Straight line over 10 years

| Motor vehicles | - | Straight line over 4 years

| Office equipment | - | Straight line over 4 years

| 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 Profit And Loss Account, 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.

WS Engineering Limited (Registered number: 01360951)

Notes to the Financial Statements - continued

for the Year Ended 30 June 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.

| 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 15 (2024 - 20 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures

| Freehold |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 July 2024 | 200,903 |  | 275,822 |  | 81,687 |  |

| Additions | - |  | - |  | - |  |

| Disposals | - |  | - |  | - |  |

| At 30 June 2025 | 200,903 |  | 275,822 |  | 81,687 |  |

| DEPRECIATION

| At 1 July 2024 | 149,324 |  | 256,613 |  | 81,687 |  |

| Charge for year | 4,018 |  | 3,971 |  | - |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 30 June 2025 | 153,342 |  | 260,584 |  | 81,687 |  |

| NET BOOK VALUE

| At 30 June 2025 | 47,561 |  | 15,238 |  | - |  |

| At 30 June 2024 | 51,579 |  | 19,209 |  | - |  |

WS Engineering Limited (Registered number: 01360951)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

4. | TANGIBLE FIXED ASSETS - continued

| Motor |  | Office |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 July 2024 | 161,256 |  | 79,381 |  | 799,049 |  |

| Additions | 24,140 |  | - |  | 24,140 |  |

| Disposals | (50,289 | ) | - |  | (50,289 | ) |

| At 30 June 2025 | 135,107 |  | 79,381 |  | 772,900 |  |

| DEPRECIATION

| At 1 July 2024 | 140,384 |  | 75,808 |  | 703,816 |  |

| Charge for year | 13,347 |  | 1,815 |  | 23,151 |  |

| Eliminated on disposal | (41,479 | ) | - |  | (41,479 | ) |

| At 30 June 2025 | 112,252 |  | 77,623 |  | 685,488 |  |

| NET BOOK VALUE

| At 30 June 2025 | 22,855 |  | 1,758 |  | 87,412 |  |

| At 30 June 2024 | 20,872 |  | 3,573 |  | 95,233 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| Additions | 24,140 |  |

| At 30 June 2025 | 24,140 |  |

| DEPRECIATION

| Charge for year | 6,035 |  |

| At 30 June 2025 | 6,035 |  |

| NET BOOK VALUE

| At 30 June 2025 | 18,105 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 245,082 |  | 371,858 |  |

| Other debtors | 21,162 |  | 19,383 |  |

266,244 |  | 391,241 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 6,345 |  | - |  |

| Trade creditors | 78,463 |  | 62,863 |  |

| Amounts owed to group undertakings | 17,255 |  | 15,510 |  |

| Taxation and social security | 79,647 |  | 95,741 |  |

| Other creditors | 22,642 |  | 28,735 |  |

204,352 |  | 202,849 |  |

WS Engineering Limited (Registered number: 01360951)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 10,696 |  | - |  |

8. | OTHER FINANCIAL COMMITMENTS

| The company had commitments under non-cancellable operating leases at 30 June 2025 to £4,583. This commitment represents the total amount of payments due in 2028.

9. | ULTIMATE CONTROLLING PARTY

| The controlling party is WS Industrial Designs Limited.