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REGISTERED NUMBER: 08141147 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Piping and Stress Engineers Limited

| Piping and Stress Engineers Limited (Registered number: 08141147) |

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Piping and Stress Engineers Limited |

Company Information

for the Year Ended 31 July 2025

| DIRECTOR: | Mr A O'Rourke

| REGISTERED OFFICE: | 38 Moor Park

| Nunthorpe

| Middlesbrough

| North Yorkshire

| TS7 0JJ

| REGISTERED NUMBER: | 08141147 (England and Wales)

| ACCOUNTANTS: | JBC Accountants Limited

| Chartered Accountants

| 3B Lockheed Court

| Preston Farm

| Stockton on Tees

| TS18 3SH

| Piping and Stress Engineers Limited (Registered number: 08141147) |

Balance Sheet

31 July 2025

31/7/25 | 31/7/24 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 303 |  | 357 |  |

CURRENT ASSETS

Debtors | 5 | 501,367 |  | 551,044 |  |

CREDITORS

Amounts falling due within one year | 6 | 24,390 |  | 30,231 |  |

NET CURRENT ASSETS | 476,977 |  | 520,813 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 477,280 |  | 521,170 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (214,140 | ) | (257,440 | ) |

PROVISIONS FOR LIABILITIES | (58 | ) | (68 | ) |

NET ASSETS | 263,082 |  | 263,662 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 263,081 |  | 263,661 |  |

SHAREHOLDERS' FUNDS | 263,082 |  | 263,662 |  |

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

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

| Piping and Stress Engineers Limited (Registered number: 08141147) |

Balance Sheet - continued

31 July 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 director and authorised for issue on 11 February 2026 and were signed by:

Mr A O'Rourke - Director

| Piping and Stress Engineers Limited (Registered number: 08141147) |

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Piping and Stress Engineers 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.

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.

| Tangible fixed assets

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

| Plant and machinery etc | - | 25% on cost and 15% on reducing balance

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account.

| Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

| Tax deferred or accelerated is accounted for in respect of all material timing differences.

| Current and deferred 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

Plant and |

machinery |

etc |

| £

| COST

| At 1 August 2024

| and 31 July 2025 | 4,297 |  |

| DEPRECIATION

| At 1 August 2024 | 3,940 |  |

| Charge for year | 54 |  |

| At 31 July 2025 | 3,994 |  |

| NET BOOK VALUE

| At 31 July 2025 | 303 |  |

| At 31 July 2024 | 357 |  |

5. | DEBTORS

31/7/25 | 31/7/24 |

| £ | £

| Amounts falling due within one year:

| Other debtors | 1 |  | 3,445 |  |

| Piping and Stress Engineers Limited (Registered number: 08141147) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

5. | DEBTORS - continued

31/7/25 | 31/7/24 |

| £ | £

| Amounts falling due after more than one year:

| Amounts owed by group undertakings | 501,366 |  | 547,599 |  |

| Aggregate amounts | 501,367 |  | 551,044 |  |

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

31/7/25 | 31/7/24 |

| £ | £

| Taxation and social security | - |  | 45 |  |

| Other creditors | 24,390 |  | 30,186 |  |

24,390 |  | 30,231 |  |

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

31/7/25 | 31/7/24 |

| £ | £

| Other creditors | 214,140 |  | 257,440 |  |