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REGISTERED NUMBER: 05457604 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Landtech Solutions Limited

| Landtech Solutions Limited (Registered number: 05457604) |

Contents of the Financial Statements

for the Year Ended 31 May 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Landtech Solutions Limited |

Company Information

for the Year Ended 31 May 2025

| DIRECTORS: | P W Hancock

| S Houghton

| SECRETARY: | Mrs H J Hancock

| REGISTERED OFFICE: | 8 Winmarleigh Street

| Warrington

| Cheshire

| WA1 1JW

| REGISTERED NUMBER: | 05457604 (England and Wales)

| ACCOUNTANTS: | Voisey & Co LLP

| Chartered Accountants

| 8 Winmarleigh Street

| Warrington

| Cheshire

| WA1 1JW

| Landtech Solutions Limited (Registered number: 05457604) |

Balance Sheet

31 May 2025

| 31.5.25 |  | 31.5.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 263,054 |  | 213,988 |  |

CURRENT ASSETS

Stocks | 5 | 182,503 |  | 165,818 |  |

Debtors | 6 | 41,105 |  | 43,024 |  |

Cash at bank | 216,720 |  | 257,259 |  |

440,328 |  | 466,101 |  |

CREDITORS

Amounts falling due within one year | 7 | (118,970 | ) | (131,155 | ) |

NET CURRENT ASSETS | 321,358 |  | 334,946 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 584,412 |  | 548,934 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (21,097 | ) | (38,633 | ) |

PROVISIONS FOR LIABILITIES | (65,764 | ) | (40,658 | ) |

NET ASSETS | 497,551 |  | 469,643 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 2 |  | 2 |  |

Retained earnings | 11 | 497,549 |  | 469,641 |  |

SHAREHOLDERS' FUNDS | 497,551 |  | 469,643 |  |

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

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

| Landtech Solutions Limited (Registered number: 05457604) |

Balance Sheet - continued

31 May 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 February 2026 and were signed on its behalf by:

P W Hancock - Director

| Landtech Solutions Limited (Registered number: 05457604) |

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| Landtech Solutions 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 (£).

| Monetary amounts in these financial statements shall be rounded to the nearest £.

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.

| Significant judgements and estimates

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| The key assumptions concerning the future and other key sources of estimation include uncertainties at the reporting date, which may have a risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial periods, are discussed below.

| 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 | - | 33% on cost

| Motor vehicles | - | 33% on cost

| Computer and office equipment | - | 33% on cost

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Landtech Solutions Limited (Registered number: 05457604) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| 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 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

| 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.

| Landtech Solutions Limited (Registered number: 05457604) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| Cash and cash equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with bank, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the net asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised costs using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Other financial assets

| Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publically traded and whose fair values cannot be measured reliably are measured at cost less impairment.

| Employee benefits

| The costs of the short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3. | EMPLOYEES AND DIRECTORS

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

| Landtech Solutions Limited (Registered number: 05457604) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

4. | TANGIBLE FIXED ASSETS

| Computer |

| and |

| Plant and |  | Motor |  | office |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 June 2024 | 1,225,442 |  | 44,921 |  | 1,881 |  | 1,272,244 |  |

| Additions | 175,483 |  | - |  | - |  | 175,483 |  |

| Disposals | (96,425 | ) | - |  | - |  | (96,425 | ) |

| At 31 May 2025 | 1,304,500 |  | 44,921 |  | 1,881 |  | 1,351,302 |  |

| DEPRECIATION

| At 1 June 2024 | 1,011,454 |  | 44,921 |  | 1,881 |  | 1,058,256 |  |

| Charge for year | 126,417 |  | - |  | - |  | 126,417 |  |

| Eliminated on disposal | (96,425 | ) | - |  | - |  | (96,425 | ) |

| At 31 May 2025 | 1,041,446 |  | 44,921 |  | 1,881 |  | 1,088,248 |  |

| NET BOOK VALUE

| At 31 May 2025 | 263,054 |  | - |  | - |  | 263,054 |  |

| At 31 May 2024 | 213,988 |  | - |  | - |  | 213,988 |  |

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

| Plant and

| machinery

£ |

| COST

| At 1 June 2024 | 348,940 |  |

| Additions | 133,000 |  |

| Transfer to ownership | (53,500 | ) |

| At 31 May 2025 | 428,440 |  |

| DEPRECIATION

| At 1 June 2024 | 154,065 |  |

| Charge for year | 119,440 |  |

| Transfer to ownership | (53,500 | ) |

| At 31 May 2025 | 220,005 |  |

| NET BOOK VALUE

| At 31 May 2025 | 208,435 |  |

| At 31 May 2024 | 194,875 |  |

| Landtech Solutions Limited (Registered number: 05457604) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

5. | STOCKS

| 31.5.25 |  | 31.5.24

£ | £ |

| Stocks & Work-in-progress | 182,503 |  | 165,818 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Trade debtors | 30,460 |  | 33,353 |  |

| Other debtors | 3,261 |  | 2,334 |  |

| Prepayments and accrued income | 7,384 |  | 7,337 |  |

41,105 |  | 43,024 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Hire purchase contracts | 47,469 |  | 48,321 |  |

| Trade creditors | (1 | ) | 190 |  |

| Tax | 27,069 |  | 27,616 |  |

| VAT | 20,476 |  | 21,994 |  |

| Other creditors | 13,246 |  | 86 |  |

| Directors' current accounts | 7,419 |  | 29,804 |  |

| Accruals and deferred income | 3,292 |  | 3,144 |  |

118,970 |  | 131,155 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Hire purchase contracts | 21,097 |  | 38,633 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.5.25 |  | 31.5.24

£ | £ |

| Hire purchase contracts | 68,566 |  | 86,954 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.5.25 |  | 31.5.24

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

| Landtech Solutions Limited (Registered number: 05457604) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

11. | RESERVES

| Retained

| earnings

£ |

| At 1 June 2024 | 469,641 |  |

| Profit for the year | 160,688 |  |

| Dividends | (132,780 | ) |

| At 31 May 2025 | 497,549 |  |