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REGISTERED NUMBER: 09256256 (England and Wales)

| Unaudited Financial Statements |

| For The Year Ended 30 September 2025 |

| for |

| RJC (Mechanical) Ltd |

| RJC (Mechanical) Ltd (Registered number: 09256256) |

Contents of the Financial Statements

For The Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| RJC (Mechanical) Ltd |

Company Information

For The Year Ended 30 September 2025

| DIRECTORS: | R J Cawte

| Mrs K A Cawte

| S M Lawrance

| R J Smith

| REGISTERED OFFICE: | 6 - 8 Axis Park

| Fort Fareham Industrial Estate

| Fareham

| Hampshire

| PO14 1FD

| REGISTERED NUMBER: | 09256256 (England and Wales)

| ACCOUNTANTS: | Butler & Co (Bishops Waltham) Limited

| Chartered Accountants

| Avalon House

| Waltham Business Park

| Brickyard Road, Swanmore

| Southampton

| Hampshire

| SO32 2SA

| RJC (Mechanical) Ltd (Registered number: 09256256) |

Balance Sheet

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 678,900 |  | 479,636 |  |

CURRENT ASSETS

Stocks | 930,118 |  | 743,581 |  |

Debtors | 6 | 3,253,138 |  | 2,000,594 |  |

Cash at bank and in hand | 1,225,116 |  | 507,169 |  |

5,408,372 |  | 3,251,344 |  |

CREDITORS

Amounts falling due within one year | 7 | 2,284,323 |  | 935,099 |  |

NET CURRENT ASSETS | 3,124,049 |  | 2,316,245 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,802,949 |  | 2,795,881 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (272,641 | ) | (29,751 | ) |

PROVISIONS FOR LIABILITIES | (139,631 | ) | (102,229 | ) |

NET ASSETS | 3,390,677 |  | 2,663,901 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 3,390,577 |  | 2,663,801 |  |

SHAREHOLDERS' FUNDS | 3,390,677 |  | 2,663,901 |  |

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

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

| RJC (Mechanical) Ltd (Registered number: 09256256) |

Balance Sheet - continued

30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 March 2026 and were signed on its behalf by:

R J Cawte - Director

| RJC (Mechanical) Ltd (Registered number: 09256256) |

Notes to the Financial Statements

For The Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| RJC (Mechanical) Ltd 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 (£).

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Critical accounting judgements and key sources of estimation uncertainty

| No significant judgements, estimations and uncertainties have arisen in the preparation of the financial statements.

| 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.

| Improvements to property | - | Straight line over the term of the lease

| Plant and machinery | - | Straight line over 4 years

| Fixtures and equipment | - | Straight line over 4 years

| Motor vehicles | - | Straight line over 5 years

| Computer equipment | - | Straight line over 3 years

| Impairment of fixed assets

| At each reporting end date, the company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

| Stocks

| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| RJC (Mechanical) Ltd (Registered number: 09256256) |

Notes to the Financial Statements - continued

For The Year Ended 30 September 2025

3. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provision 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 balance sheet when the company becomes party to the contractual provision 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 asset and settle the liability simultaneously.

| Basic financial instruments

| 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 cost using 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.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors that are classified as debt, 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. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective rate of interest method.

| Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

| Cash at bank and in hand

| Cash at bank and in hand are basic financial assets and include cash in hand and bank balances.

| Taxation

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

| RJC (Mechanical) Ltd (Registered number: 09256256) |

Notes to the Financial Statements - continued

For The Year Ended 30 September 2025

3. | 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.

| Research and development

| Expenditure on research and development is written off in the year in which it is incurred.

| Hire purchase and leasing commitments

| 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.

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense.

| The cost of any unused holiday entitlement is recognised in the period in which the employees' 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 59 (2024 - 54 ) .

| RJC (Mechanical) Ltd (Registered number: 09256256) |

Notes to the Financial Statements - continued

For The Year Ended 30 September 2025

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures

| to |  | Plant and |  | and

| property |  | machinery |  | equipment

£ | £ | £ |

| COST

| At 1 October 2024 | 62,301 |  | 150,576 |  | 22,129 |  |

| Additions | - |  | 34,747 |  | 1,611 |  |

| Disposals | (23,406 | ) | (2,500 | ) | - |  |

| Reclassification/transfer | - |  | - |  | (1,152 | ) |

| At 30 September 2025 | 38,895 |  | 182,823 |  | 22,588 |  |

| DEPRECIATION

| At 1 October 2024 | 62,301 |  | 81,569 |  | 12,474 |  |

| Charge for year | - |  | 31,926 |  | 3,526 |  |

| Eliminated on disposal | (62,024 | ) | (2,500 | ) | - |  |

| At 30 September 2025 | 277 |  | 110,995 |  | 16,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 38,618 |  | 71,828 |  | 6,588 |  |

| At 30 September 2024 | - |  | 69,007 |  | 9,655 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 914,339 |  | 96,657 |  | 1,246,002 |  |

| Additions | 397,942 |  | 28,153 |  | 462,453 |  |

| Disposals | (195,158 | ) | (2,342 | ) | (223,406 | ) |

| Reclassification/transfer | - |  | 1,152 |  | - |  |

| At 30 September 2025 | 1,117,123 |  | 123,620 |  | 1,485,049 |  |

| DEPRECIATION

| At 1 October 2024 | 542,586 |  | 67,436 |  | 766,366 |  |

| Charge for year | 180,760 |  | 20,161 |  | 236,373 |  |

| Eliminated on disposal | (129,724 | ) | (2,342 | ) | (196,590 | ) |

| At 30 September 2025 | 593,622 |  | 85,255 |  | 806,149 |  |

| NET BOOK VALUE

| At 30 September 2025 | 523,501 |  | 38,365 |  | 678,900 |  |

| At 30 September 2024 | 371,753 |  | 29,221 |  | 479,636 |  |

| RJC (Mechanical) Ltd (Registered number: 09256256) |

Notes to the Financial Statements - continued

For The Year Ended 30 September 2025

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 2,023,482 |  | 1,112,778 |  |

| Other debtors | 784,938 |  | 502,174 |  |

| Directors' current accounts | 154,601 |  | 150,129 |  |

| Tax | 52,183 |  | 50,669 |  |

| VAT | 126,983 |  | 53,563 |  |

| Prepayments | 110,951 |  | 131,281 |  |

3,253,138 |  | 2,000,594 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Hire purchase contracts | 23,967 |  | 45,075 |  |

| Trade creditors | 839,701 |  | 360,019 |  |

| Tax | 179,946 |  | 135,336 |  |

| Social security and other taxes | 114,259 |  | 70,132 |  |

| Other creditors | 103,920 |  | 85,136 |  |

| Pension contributions payable | 24,147 |  | 14,943 |  |

| Directors' current accounts | 100,042 |  | 125,602 |  |

| Accrued expenses | 898,341 |  | 98,856 |  |

2,284,323 |  | 935,099 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Hire purchase contracts | 272,641 |  | 29,751 |  |

9. | SECURED DEBTS

| The company is subject to a charge registered by Lloyds Bank Plc consisting of an omnibus guarantee and set-off agreement and by way of legal debenture. These charges include fixed and floating charges over the undertaking of the company and all property.

10. | OTHER FINANCIAL COMMITMENTS

| As at the balance sheet date the company had other financial commitments not disclosed on the balance sheet of £380,239 (2024: £512,102).

11. | RELATED PARTY DISCLOSURES

| At the balance sheet date the company had a loan balance to a director of £154,601 (2024: £150,129). Interest of £4,472 was charged on the beneficial loan during the year.

| Also at the balance sheet date there was a loan due from a shareholder of £75,000 (2024: £75,000). There was no interest charged on this loan.

| Loan balances due to or from related parties were transacted under normal market conditions the loan balances due from related parties are repayable on demand.