IRIS Accounts Production v25.4.0.155 06454487 Board of Directors 1.10.24 30.9.25 30.9.25 Medium entities true true false true true false false true true true true false These accounts have been prepared in accordance with the provisions applicable to companies subject to the medium-sized companies regime. Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06454487 2024-09-30 06454487 2025-09-30 06454487 2024-10-01 2025-09-30 06454487 2023-09-30 06454487 2023-10-01 2024-09-30 06454487 2024-09-30 06454487 ns15:EnglandWales 2024-10-01 2025-09-30 06454487 ns14:PoundSterling 2024-10-01 2025-09-30 06454487 ns10:Director1 2024-10-01 2025-09-30 06454487 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 06454487 ns10:MediumEntities 2024-10-01 2025-09-30 06454487 ns10:Audited 2024-10-01 2025-09-30 06454487 ns10:Medium-sizedCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 06454487 ns10:Medium-sizedCompaniesRegimeForAccounts 2024-10-01 2025-09-30 06454487 ns10:FullAccounts 2024-10-01 2025-09-30 06454487 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 06454487 ns10:Director2 2024-10-01 2025-09-30 06454487 ns10:Director3 2024-10-01 2025-09-30 06454487 ns10:CompanySecretary1 2024-10-01 2025-09-30 06454487 ns10:RegisteredOffice 2024-10-01 2025-09-30 06454487 ns5:ShareCapital 2025-09-30 06454487 ns5:ShareCapital 2024-09-30 06454487 ns5:CapitalRedemptionReserve 2025-09-30 06454487 ns5:CapitalRedemptionReserve 2024-09-30 06454487 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 06454487 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 06454487 ns5:ShareCapital 2023-09-30 06454487 ns5:RetainedEarningsAccumulatedLosses 2023-09-30 06454487 ns5:CapitalRedemptionReserve 2023-09-30 06454487 ns5:RetainedEarningsAccumulatedLosses 2023-10-01 2024-09-30 06454487 ns5:CapitalRedemptionReserve 2023-10-01 2024-09-30 06454487 ns5:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 06454487 ns5:CapitalRedemptionReserve 2024-10-01 2025-09-30 06454487 ns10:OrdinaryShareClass1 2023-10-01 2024-09-30 06454487 ns5:CostValuation 2024-09-30 06454487 ns5:Subsidiary1 2024-10-01 2025-09-30 06454487 1 ns5:Subsidiary1 2024-10-01 2025-09-30 06454487 ns5:Subsidiary1 2025-09-30 06454487 ns5:Subsidiary1 2024-09-30 06454487 ns5:Subsidiary1 2023-10-01 2024-09-30 06454487 ns5:CurrentFinancialInstruments 2025-09-30 06454487 ns5:CurrentFinancialInstruments 2024-09-30 06454487 ns10:OrdinaryShareClass1 2025-09-30 06454487 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 06454487 ns5:CapitalRedemptionReserve 2024-09-30

REGISTERED NUMBER: 06454487 (England and Wales)

STRATEGIC REPORT, REPORT OF THE DIRECTORS AND

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

EUROPA ENGINEERING GROUP LIMITED

EUROPA ENGINEERING GROUP LIMITED (REGISTERED NUMBER: 06454487)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Strategic Report | 2 |

Report of the Directors | 3 |

Report of the Independent Auditor | 5 |

Statement of Comprehensive Income | 9 |

Balance Sheet | 10 |

Statement of Changes in Equity | 11 |

Notes to the Financial Statements | 12 |

EUROPA ENGINEERING GROUP LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | Mr J P Cheetham

| Miss E V Cheetham

| Miss J V J Earnshaw

| SECRETARY: | Mr J P Cheetham

| REGISTERED OFFICE: | 328 Coleford Road

| Sheffield

| South Yorkshire

| S9 5PH

| REGISTERED NUMBER: | 06454487 (England and Wales)

| AUDITOR: | Xeinadin Audit Limited

| 8th Floor, Beckett House

| 36 Old Jewry

| London

| EC2R 8DD

| BANKERS: | Barclays Bank Plc

| 2 Arena Court

| Sheffield

| South Yorkshire

| S9 2LF

EUROPA ENGINEERING GROUP LIMITED (REGISTERED NUMBER: 06454487)

STRATEGIC REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

The directors present their strategic report for the year ended 30 September 2025.

REVIEW OF BUSINESS

The principal activity of the company continued to be that of a holding company. The company was originally established to facilitate the acquisition of its subsidiary company Synergis Trading Limited. Subsequently, the company's activities have been restricted to the management of dividend flows. The company has not traded during the current period. There are no trading activities to review.

Shareholders funds at 30th September 2025 are £850,472 (2024: £935,023) and represent cash balances held by the company together with the cost of the investment in Synergis Trading Limited. Both elements are stable.

The consolidated financial statements of the ultimate parent company, Europa Engineering Holdings Limited, contain a review of business activities on a group wide basis.

PRINCIPAL RISKS AND UNCERTAINTIES

The ability to identify and manage risks and uncertainties is a key element in ensuring the continued success of the company. The directors conclude that the company itself, is not exposed to any particular risks or uncertainties. It is acknowledged however, that the company is indirectly exposed to the risks and uncertainties of the group's trading company Europa Engineering Limited. These risks and uncertainties would align with those typical to many other business sectors. Inflationary pressures on materials, energy prices and wages are particularly challenging at present. Supply chain issues, staff recruitment and retention and general market confidences are also presenting their own challenges.

The consolidated financial statements of the ultimate parent company Europa Engineering Holdings Limited consider these risks and uncertainties in greater detail but the directors consider the group is prepared and is well placed to deal with the issues as they present themselves.

KEY PERFORMANCE INDICATORS

Key performance indicators are considered in the consolidated financial statements of the ultimate parent company Europa Engineering Holdings Limited.

ON BEHALF OF THE BOARD:

Mr J P Cheetham - Director

26 February 2026

EUROPA ENGINEERING GROUP LIMITED (REGISTERED NUMBER: 06454487)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

The directors present their report with the financial statements of the company for the year ended 30 September 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of a holding company for its subsidiary investments. It has not traded during the period.

DIVIDENDS

Total dividends distributed for the year ended 30 September 2025 was £500,000 (2024: £nil).

DIRECTORS

The directors shown below have held office during the whole of the period from 1 October 2024 to the date of this report.

Mr J P Cheetham

Miss E V Cheetham

Miss J V J Earnshaw

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditor is unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditor is aware of that information.

EUROPA ENGINEERING GROUP LIMITED (REGISTERED NUMBER: 06454487)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

AUDITOR

The auditors, Xeinadin Audit Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Mr J P Cheetham - Director

26 February 2026

REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS OF

EUROPA ENGINEERING GROUP LIMITED

Opinion

We have audited the financial statements of Europa Engineering Group Limited (the 'company') for the year ended 30 September 2025 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 30 September 2025 and of its profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditor thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS OF

EUROPA ENGINEERING GROUP LIMITED

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page three, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS OF

EUROPA ENGINEERING GROUP LIMITED

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditor that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We gained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates, and considered the risk of acts by the company that were contrary to applicable laws and regulations, including fraud. We design audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

We focussed on laws and regulations which could give rise to a material misstatement in the financial statements, including, but not limited to the Companies Act 2006. Our tests included agreeing the financial statement disclosures to underlying supporting documentation and enquiries with management. We did not identify any key audit matters relating to irregularities, including fraud. As in all our audits, we also addressed the risk of management override of internal controls, including testing journals and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. The risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditor.

REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS OF

EUROPA ENGINEERING GROUP LIMITED

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditor and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Mr Robert Watson FCA (Senior Statutory Auditor)

for and on behalf of Xeinadin Audit Limited

8th Floor, Beckett House

36 Old Jewry

London

EC2R 8DD

26 February 2026

EUROPA ENGINEERING GROUP LIMITED (REGISTERED NUMBER: 06454487)

STATEMENT OF COMPREHENSIVE INCOME

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

TURNOVER | - |  | - |  |

Administrative expenses | (51 | ) | (76 | ) |

OPERATING LOSS | (51 | ) | (76 | ) |

Income from shares in group undertakings | 5 | 415,500 |  | - |  |

PROFIT/(LOSS) BEFORE TAXATION | 415,449 |  | (76 | ) |

Tax on profit/(loss) | 6 | - |  | - |  |

PROFIT/(LOSS) FOR THE FINANCIAL YEAR | 415,449 |  | (76 | ) |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 415,449 |  | (76 | ) |

EUROPA ENGINEERING GROUP LIMITED (REGISTERED NUMBER: 06454487)

BALANCE SHEET

30 SEPTEMBER 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 8 | 850,000 |  | 850,000 |  |

CURRENT ASSETS

Debtors | 9 | - |  | 84,500 |  |

Cash at bank | 472 |  | 523 |  |

472 |  | 85,023 |  |

NET CURRENT ASSETS | 472 |  | 85,023 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 850,472 |  | 935,023 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 8,000 |  | 8,000 |  |

Capital redemption reserve | 11 | 12,000 |  | 12,000 |  |

Retained earnings | 11 | 830,472 |  | 915,023 |  |

SHAREHOLDERS' FUNDS | 850,472 |  | 935,023 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 26 February 2026 and were signed on its behalf by:

Mr J P Cheetham - Director

EUROPA ENGINEERING GROUP LIMITED (REGISTERED NUMBER: 06454487)

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| Called up |  | Capital |

| share |  | Retained |  | redemption |  | Total

| capital |  | earnings |  | reserve |  | equity

£ | £ | £ | £ |

Balance at 1 October 2023 | 8,000 |  | 915,099 |  | 12,000 |  | 935,099 |  |

Changes in equity

Total comprehensive income | - |  | (76 | ) | - |  | (76 | ) |

Balance at 30 September 2024 | 8,000 |  | 915,023 |  | 12,000 |  | 935,023 |  |

Changes in equity

Dividends | - |  | (500,000 | ) | - |  | (500,000 | ) |

Total comprehensive income | - |  | 415,449 |  | - |  | 415,449 |  |

Balance at 30 September 2025 | 8,000 |  | 830,472 |  | 12,000 |  | 850,472 |  |

EUROPA ENGINEERING GROUP LIMITED (REGISTERED NUMBER: 06454487)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Europa Engineering Group 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. | STATEMENT OF COMPLIANCE

| 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" and the Companies Act 2006. The financial statements are prepared in sterling, the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Financial Reporting Standard 102 - reduced disclosure exemptions

| The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

| • | the requirements of Section 7 Statement of Cash Flows;

| • | the requirement of paragraph 3.17(d);

| • | the requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);

| • | the requirements of paragraphs 12.26, 12.27, 12.29(a), 12.29(b) and 12.29A;

| • | the requirement of paragraph 33.7.

| Significant judgements and estimates

| No significant judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

| There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year

| Investments in subsidiaries

| Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

| Financial instruments

| Financial instruments are classed and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the asset of the company after deducting all of it's liabilities.

EUROPA ENGINEERING GROUP LIMITED (REGISTERED NUMBER: 06454487)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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.

| Consolidation

| The company has taken advantage of the exemptions afforded by section 400 of the Companies Act 2006 and has not prepared group accounts on the basis that it is, itself, a wholly owned subsidiary company and that it's activities are included in the group accounts of the larger group. These financial statements present information about the company as an individual entity and not about its group.

4. | EMPLOYEES AND DIRECTORS

| There were no staff costs for the year ended 30 September 2025 nor for the year ended 30 September 2024.

| The average number of employees during the year was as follows:

| 30.9.25 |  | 30.9.24

| Directors | 3 |  | 3 |  |

| 30.9.25 |  | 30.9.24

£ | £ |

| Directors' remuneration | - |  | - |  |

| The directors are remunerated entirely through the trading company Europa Engineering Ltd. as follows

| Director emoluments including benefits in kind £ 66,272 (2024: £56,724)

| Company contributions to money purchase pension schemes £ 165,000 (2024: £301,426)

EUROPA ENGINEERING GROUP LIMITED (REGISTERED NUMBER: 06454487)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

5. | INCOME FROM SHARES IN GROUP UNDERTAKINGS |

| 30.9.25 |  | 30.9.24

£ | £ |

| Shares in group undertakings | 415,500 |  | - |  |

6. | TAXATION

| Analysis of the tax charge

| No liability to UK corporation tax arose for the year ended 30 September 2025 nor for the year ended 30 September 2024.

7. | DIVIDENDS

| 30.9.25 |  | 30.9.24

£ | £ |

| Interim | 500,000 |  | - |  |

8. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 850,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 850,000 |  |

| At 30 September 2024 | 850,000 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| Synergis Trading Limited

| Registered office: 328 Coleford Road, Sheffield, S9 5PH

| Nature of business: Plant and property rental

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 30.9.25 |  | 30.9.24

£ | £ |

| Aggregate capital and reserves | 7,017,952 |  | 7,014,135 |  |

| Profit for the year | 419,317 |  | 738,433 |  |

EUROPA ENGINEERING GROUP LIMITED (REGISTERED NUMBER: 06454487)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Amounts owed by group undertakings | - |  | 84,500 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.25 |  | 30.9.24

| value: | £ | £ |

| 8,000 | Ordinary | £1 | 8,000 |  | 8,000 |  |

11. | RESERVES

| Capital |

| Retained |  | redemption |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 October 2024 | 915,023 |  | 12,000 |  | 927,023 |  |

| Profit for the year | 415,449 |  | 415,449 |  |

| Dividends | (500,000 | ) | (500,000 | ) |

| At 30 September 2025 | 830,472 |  | 12,000 |  | 842,472 |  |

12. | ULTIMATE CONTROLLING PARTY

| The ultimate parent undertaking is Europa Engineering Holdings Limited whose registered office is 328 Coleford Road, sheffield, S9 5PH. Company accounts and consolidated group accounts are held at that address