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REGISTERED NUMBER: 04792896 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 November 2025 |

| for |

| Hayneswood Engineering (UK) Limited |

Hayneswood Engineering (UK) Limited (Registered number: 04792896)

Contents of the Financial Statements

for the Year Ended 30 November 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

Hayneswood Engineering (UK) Limited (Registered number: 04792896)

Balance Sheet

30 November 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 106,448 |  | 126,065 |  |

106,448 |  | 126,065 |  |

CURRENT ASSETS

Debtors | 6 | 507,904 |  | 676,299 |  |

Cash at bank and in hand | 376,304 |  | 264,511 |  |

884,208 |  | 940,810 |  |

CREDITORS

Amounts falling due within one year | 7 | 607,755 |  | 724,137 |  |

NET CURRENT ASSETS | 276,453 |  | 216,673 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 382,901 |  | 342,738 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 6,750 |  | 47,250 |  |

NET ASSETS | 376,151 |  | 295,488 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 1,798 |  | 1,798 |  |

Share premium | 23,750 |  | 23,750 |  |

Capital redemption reserve | 452 |  | 452 |  |

Retained earnings | 350,151 |  | 269,488 |  |

SHAREHOLDERS' FUNDS | 376,151 |  | 295,488 |  |

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

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

Hayneswood Engineering (UK) Limited (Registered number: 04792896)

Balance Sheet - continued

30 November 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 February 2026 and were signed on its behalf by:

Mrs S L Hannington - Director

Hayneswood Engineering (UK) Limited (Registered number: 04792896)

Notes to the Financial Statements

for the Year Ended 30 November 2025

1. | STATUTORY INFORMATION

| Hayneswood Engineering (UK) 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: | 04792896

| Registered office: | Acorn Street

| Lees

| Oldham

| OL4 3DE

| 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.

| Turnover

| Turnover represents net invoiced sales of goods, excluding value added tax and is recognised as the company becomes entitled to consideration for the services supplied.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Intellectual property rights are being amortised evenly over their estimated useful life of three years.

| 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 | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| 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.

| 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.

Hayneswood Engineering (UK) Limited (Registered number: 04792896)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 25 (2024 - 26 ) .

4. | INTANGIBLE FIXED ASSETS

| Intellectual

| property

| rights

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 3,330 |  |

| AMORTISATION

| At 1 December 2024

| and 30 November 2025 | 3,330 |  |

| NET BOOK VALUE

| At 30 November 2025 | - |  |

| At 30 November 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 December 2024

| and 30 November 2025 | 137,322 |  | 24,590 |  | 161,912 |  |

| DEPRECIATION

| At 1 December 2024 | 18,335 |  | 17,512 |  | 35,847 |  |

| Charge for year | 17,848 |  | 1,769 |  | 19,617 |  |

| At 30 November 2025 | 36,183 |  | 19,281 |  | 55,464 |  |

| NET BOOK VALUE

| At 30 November 2025 | 101,139 |  | 5,309 |  | 106,448 |  |

| At 30 November 2024 | 118,987 |  | 7,078 |  | 126,065 |  |

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

| Plant and

| machinery

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 135,000 |  |

| DEPRECIATION

| At 1 December 2024 | 17,719 |  |

| Charge for year | 17,592 |  |

| At 30 November 2025 | 35,311 |  |

| NET BOOK VALUE

| At 30 November 2025 | 99,689 |  |

| At 30 November 2024 | 117,281 |  |

Hayneswood Engineering (UK) Limited (Registered number: 04792896)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 382,370 |  | 550,399 |  |

| Amounts recoverable on contract | 106,000 |  | 106,000 |  |

| Other debtors | 19,534 |  | 19,900 |  |

507,904 |  | 676,299 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 10,494 |  | 6,454 |  |

| Hire purchase contracts | 40,500 |  | 40,500 |  |

| Trade creditors | 123,039 |  | 125,876 |  |

| Amounts owed to group undertakings | 233,584 |  | 348,504 |  |

| Taxation and social security | 187,681 |  | 192,044 |  |

| Other creditors | 12,457 |  | 10,759 |  |

607,755 |  | 724,137 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 6,750 |  | 47,250 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank overdrafts | 10,494 |  | 6,454 |  |

| Hire purchase contracts | 47,250 |  | 87,750 |  |

57,744 |  | 94,204 |  |

| National Westminster Bank plc have a debenture incorporating a fixed and floating charge over the fixed and current assets of the company in respect of all monies due to them by the company.

| The hire purchase creditor is secured over the assets to which it relates.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 1,798 | Ordinary | £1 | 1,798 |  | 1,798 |  |

11. | RELATED PARTY DISCLOSURES

| 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 its parent company which holds 100% of its issued share capital.

Hayneswood Engineering (UK) Limited (Registered number: 04792896)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

12. | ULTIMATE CONTROLLING PARTY

| The company is a wholly owned subsidiary of Lees Brook Limited.

| No one person has overall control of Lees Brook Limited.