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REGISTERED NUMBER: 01484092 (England and Wales)

| SPECIALISED ENGINES LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

SPECIALISED ENGINES LIMITED (REGISTERED NUMBER: 01484092) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| SPECIALISED ENGINES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTOR: | I.D. Melville

| SECRETARY: | B. Melville

| REGISTERED OFFICE: | 15 Curzon Drive

| Off Bridge Road

| Grays

| Essex

| RM17 6BG

| REGISTERED NUMBER: | 01484092 (England and Wales)

| ACCOUNTANTS: | CR Bland Baker Limited

| Chartered Accountants

| 21 Lodge Lane

| Grays

| Essex

| RM17 5RY

SPECIALISED ENGINES LIMITED (REGISTERED NUMBER: 01484092) |

STATEMENT OF FINANCIAL POSITION

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 8,426 |  | 8,639 |  |

CURRENT ASSETS

Stocks | 275,000 |  | 320,000 |  |

Debtors | 5 | 24,499 |  | 29,179 |  |

Cash at bank and in hand | 14,134 |  | 7,110 |  |

313,633 |  | 356,289 |  |

CREDITORS

Amounts falling due within one year | 6 | 340,438 |  | 344,538 |  |

NET CURRENT (LIABILITIES)/ASSETS | (26,805 | ) | 11,751 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (18,379 | ) | 20,390 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | 10,000 |  |

NET (LIABILITIES)/ASSETS | (18,379 | ) | 10,390 |  |

CAPITAL AND RESERVES

Called up share capital | 20,000 |  | 20,000 |  |

Retained earnings | (38,379 | ) | (9,610 | ) |

SHAREHOLDERS' FUNDS | (18,379 | ) | 10,390 |  |

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 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.

SPECIALISED ENGINES LIMITED (REGISTERED NUMBER: 01484092) |

STATEMENT OF FINANCIAL POSITION - 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 director and authorised for issue on 30 March 2026 and were signed by:

I.D. Melville - Director

SPECIALISED ENGINES LIMITED (REGISTERED NUMBER: 01484092) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Specialised Engines 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.

| 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.

| The financial statements have been prepared on a going concern basis as the director has undertaken to provide continuing financial support to enable the company to meet its liabilities as they fall due.

| Turnover

| Turnover represents net invoiced sales of goods and services, excluding value added tax.

| Tangible fixed assets

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

| Leasehold property | - | over the unexpired period of the lease

| Plant and machinery | - | 15% on cost

| Fixtures and fittings | - | 10% on cost

| Stocks

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

| 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 statement of financial position date.

SPECIALISED ENGINES LIMITED (REGISTERED NUMBER: 01484092) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 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 statement of financial position 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 are charged to the profit and loss account in the year they fall due in accordance with the rules of the scheme.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024

| and 30 September 2025 | 85,781 |  | 109,287 |  | 195,068 |  |

| DEPRECIATION

| At 1 October 2024 | 78,759 |  | 107,670 |  | 186,429 |  |

| Charge for year | - |  | 213 |  | 213 |  |

| At 30 September 2025 | 78,759 |  | 107,883 |  | 186,642 |  |

| NET BOOK VALUE

| At 30 September 2025 | 7,022 |  | 1,404 |  | 8,426 |  |

| At 30 September 2024 | 7,022 |  | 1,617 |  | 8,639 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 12,461 |  | 11,209 |  |

| Other debtors | 12,038 |  | 17,970 |  |

24,499 |  | 29,179 |  |

SPECIALISED ENGINES LIMITED (REGISTERED NUMBER: 01484092) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 10,000 |  | 10,000 |  |

| Trade creditors | 32,916 |  | 75,615 |  |

| Taxation and social security | 825 |  | 1,093 |  |

| Other creditors | 296,697 |  | 257,830 |  |

340,438 |  | 344,538 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 10,000 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 10,000 |  | 20,000 |  |

| The bounce back loan is secured as it is part of a government scheme.