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REGISTERED NUMBER: 04851532 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st July 2025

for

W. NEAL SERVICES

LIMITED

W. NEAL SERVICES

LIMITED (REGISTERED NUMBER: 04851532)

Contents of the Financial Statements

for the year ended 31st July 2025

Page |

Company Information | 1 |

Chartered Accountants' Report | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 5 |

W. NEAL SERVICES

LIMITED

Company Information

for the year ended 31st July 2025

| DIRECTORS: | Ms C Harrington

| Mr C P Neal

| SECRETARY: | Ms C Harrington

| REGISTERED OFFICE: | Monometer House

| Rectory Grove

| Leigh-On-Sea

| Essex

| SS9 2HN

| REGISTERED NUMBER: | 04851532 (England and Wales)

| ACCOUNTANTS: | Barrons Limited

| Chartered Accountants

| Monometer House

| Rectory Grove

| Leigh on Sea

| Essex

| SS9 2HN

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

W. Neal Services

Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of W. Neal Services Limited for the year ended 31st July 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of W. Neal Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of W. Neal Services Limited and state those matters that we have agreed to state to the Board of Directors of W. Neal Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than W. Neal Services Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that W. Neal Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of W. Neal Services Limited. You consider that W. Neal Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of W. Neal Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Barrons Limited

Chartered Accountants

Monometer House

Rectory Grove

Leigh on Sea

Essex

SS9 2HN

4th February 2026

W. NEAL SERVICES

LIMITED (REGISTERED NUMBER: 04851532)

Balance Sheet

31st July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 75 |  | 2,550 |  |

Tangible assets | 5 | 55,852 |  | 200,804 |  |

55,927 |  | 203,354 |  |

CURRENT ASSETS

Stocks | 219,155 |  | 236,858 |  |

Debtors | 6 | 59,990 |  | 50,114 |  |

Cash at bank and in hand | 618,848 |  | 639,194 |  |

897,993 |  | 926,166 |  |

CREDITORS

Amounts falling due within one year | 7 | 113,265 |  | 167,228 |  |

NET CURRENT ASSETS | 784,728 |  | 758,938 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 840,655 |  | 962,292 |  |

PROVISIONS FOR LIABILITIES | 13,963 |  | 39,991 |  |

NET ASSETS | 826,692 |  | 922,301 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 826,592 |  | 922,201 |  |

SHAREHOLDERS' FUNDS | 826,692 |  | 922,301 |  |

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

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

W. NEAL SERVICES

LIMITED (REGISTERED NUMBER: 04851532)

Balance Sheet - continued

31st 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 Board of Directors and authorised for issue on 4th February 2026 and were signed on its behalf by:

Ms C Harrington - Director

Mr C P Neal - Director

W. NEAL SERVICES

LIMITED (REGISTERED NUMBER: 04851532)

Notes to the Financial Statements

for the year ended 31st July 2025

1. | STATUTORY INFORMATION

| W. Neal Services 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.

| Turnover

| The turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before the revenue is recognised:

| Sale of goods

| Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

| - |  | the Company has transferred the significant risks and rewards of ownership to the buyer; |  |

| - |  | the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; |  |

| - |  | the amount of revenue can be measured reliably; |  |

| - |  | it is probable that the Company will receive the consideration due under the transaction; and |  |

| - |  | the costs incurred or to be incurred in respect of the transaction can be measured reliably. |  |

| Rendering of services

| Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

| - |  | the amount of revenue can be measured reliably; |  |

| - |  | it is probable that the Company will receive the consideration due under the contract; |  |

| - |  | the stage of completion of the contract at the end of the reporting period can be measured reliably; and the costs incurred and the costs to complete the contract can be measured reliably. |  |

| Intangible assets

| Other intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured as cost less any accumulated amortisation and any accumulated impairment losses.

| All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

| Amortisation is provided as straight line at 33%.

W. NEAL SERVICES

LIMITED (REGISTERED NUMBER: 04851532)

Notes to the Financial Statements - continued

for the year ended 31st July 2025

2. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| Long leasehold is not depreciated because any such charge would be immaterial due to the long life of the lease.

| Depreciation is charged so as to allocate the cost of assets less residual value over their estimated useful lives, using either a straight line or reducing balance method, as indicated below.

| Depreciation is provided on the following basis:

| Plant and machinery etc. |  | - 15%, 25% and 33% Reducing Balance |  |

| Improvements to Property |  | - 2% Straightline |  |

| The asset's residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

| Government grants

| Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants received.

| A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

| At each balance sheet date, stocks are assessed for impairment. If Stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit and loss.

| 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.

W. NEAL SERVICES

LIMITED (REGISTERED NUMBER: 04851532)

Notes to the Financial Statements - continued

for the year ended 31st July 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Financial instruments

| The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

| Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Debtors

| Basic financial assets, including trade and other debtors, are initially recognised at transaction price, 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. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

| Cash and cash equivalents

| Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amount of cash with insignificant risk of change in value.

| Creditors

| Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using effective interest method, less any impairment.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 7 ) .

W. NEAL SERVICES

LIMITED (REGISTERED NUMBER: 04851532)

Notes to the Financial Statements - continued

for the year ended 31st July 2025

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1st August 2024

| and 31st July 2025 | 7,500 |  |

| AMORTISATION

| At 1st August 2024 | 4,950 |  |

| Charge for year | 2,475 |  |

| At 31st July 2025 | 7,425 |  |

| NET BOOK VALUE

| At 31st July 2025 | 75 |  |

| At 31st July 2024 | 2,550 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1st August 2024 | 43,390 |  | 238,908 |  | 282,298 |  |

| Additions | - |  | 5,414 |  | 5,414 |  |

| Disposals | (43,390 | ) | (96,173 | ) | (139,563 | ) |

| At 31st July 2025 | - |  | 148,149 |  | 148,149 |  |

| DEPRECIATION

| At 1st August 2024 | - |  | 81,494 |  | 81,494 |  |

| Charge for year | - |  | 18,270 |  | 18,270 |  |

| Eliminated on disposal | - |  | (7,467 | ) | (7,467 | ) |

| At 31st July 2025 | - |  | 92,297 |  | 92,297 |  |

| NET BOOK VALUE

| At 31st July 2025 | - |  | 55,852 |  | 55,852 |  |

| At 31st July 2024 | 43,390 |  | 157,414 |  | 200,804 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 13,021 |  | 11,039 |  |

| Other debtors | 46,969 |  | 39,075 |  |

59,990 |  | 50,114 |  |

W. NEAL SERVICES

LIMITED (REGISTERED NUMBER: 04851532)

Notes to the Financial Statements - continued

for the year ended 31st July 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 55,485 |  | 76,501 |  |

| Taxation and social security | 40,084 |  | 80,150 |  |

| Other creditors | 17,696 |  | 10,577 |  |

113,265 |  | 167,228 |  |

8. | RELATED PARTY DISCLOSURES

| As at the balance sheet date there were director's current account balances totalling £242 (2024: £9).