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REGISTERED NUMBER: 12367463 (England and Wales)

| AMALGAMATED STEEL AND FASTENERS LTD |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

AMALGAMATED STEEL AND FASTENERS LTD (REGISTERED NUMBER: 12367463)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

| Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |  | to |  | 5

AMALGAMATED STEEL AND FASTENERS LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTOR: | J Calverley

| REGISTERED OFFICE: | Beck House

| Brooks Lane

| Bosley

| Macclesfield

| SK11 0PT

| REGISTERED NUMBER: | 12367463 (England and Wales)

| ACCOUNTANTS: | Duncan & Toplis Limited

| 26 Park Road

| Melton Mowbray

| Leicestershire

| LE13 1TT

AMALGAMATED STEEL AND FASTENERS LTD (REGISTERED NUMBER: 12367463)

STATEMENT OF FINANCIAL POSITION

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | - |  | 856 |  |

CURRENT ASSETS

Debtors | 5 | 19,398 |  | 74,332 |  |

Cash at bank | 971,842 |  | 1,005,453 |  |

991,240 |  | 1,079,785 |  |

CREDITORS

Amounts falling due within one year | 6 | 5,196 |  | 81,784 |  |

NET CURRENT ASSETS | 986,044 |  | 998,001 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 986,044 |  | 998,857 |  |

PROVISIONS FOR LIABILITIES | - |  | 227 |  |

NET ASSETS | 986,044 |  | 998,630 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 985,944 |  | 998,530 |  |

SHAREHOLDERS' FUNDS | 986,044 |  | 998,630 |  |

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

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

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 director and authorised for issue on 10 February 2026 and were signed by:

J Calverley - Director

AMALGAMATED STEEL AND FASTENERS LTD (REGISTERED NUMBER: 12367463)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Amalgamated Steel and Fasteners Ltd 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.

| As explained under Post Balance Sheet Events, the company ceased trading on 10 November 2025. These financial statements have not been prepared on a going concern basis, which includes where appropriate, writing down the company's assets to net realisable value.

| Revenue

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

| Property, plant and equipment

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

| Plant and machinery etc | - | 33.3% on cost

| Property, plant and equipment are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 statement of financial position 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

AMALGAMATED STEEL AND FASTENERS LTD (REGISTERED NUMBER: 12367463)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | PROPERTY, PLANT AND EQUIPMENT

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 3,032 |  |

| Disposals | (559 | ) |

| At 31 December 2025 | 2,473 |  |

| DEPRECIATION

| At 1 January 2025 | 2,176 |  |

| Charge for year | 427 |  |

| Eliminated on disposal | (559 | ) |

| Impairments | 429 |  |

| At 31 December 2025 | 2,473 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | 856 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 15,454 |  | 73,888 |  |

| Other debtors | 205 |  | 444 |  |

| Directors' current accounts | 3,739 |  | - |  |

19,398 |  | 74,332 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | - |  | 22,552 |  |

| Taxation | 696 |  | 42,959 |  |

| Other taxes and social security | - |  | 878 |  |

| Directors' current accounts | - |  | 6,623 |  |

| Accruals and deferred income | 4,500 |  | 8,772 |  |

5,196 |  | 81,784 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

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

AMALGAMATED STEEL AND FASTENERS LTD (REGISTERED NUMBER: 12367463)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

£ | £ |

| J Calverley

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 3,739 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 3,739 |  | - |  |

| Loans to Directors are interest free and repayable on demand.

| The above loan has been repaid since the year end.

9. | POST BALANCE SHEET EVENTS

| The company ceased trading on 10 November 2025, and it is the intention of the director that the company will be liquidated.