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REGISTERED NUMBER: 04630461 (England and Wales)

WILTECH ENGINEERING LIMITED

STRATEGIC REPORT, REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

WILTECH ENGINEERING LIMITED (REGISTERED NUMBER: 04630461)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Strategic Report | 2 |

Report of the Directors | 4 |

Report of the Independent Auditors | 6 |

Income Statement | 9 |

Other Comprehensive Income | 10 |

Balance Sheet | 11 |

Statement of Changes in Equity | 12 |

Cash Flow Statement | 13 |

Notes to the Cash Flow Statement | 14 |

Notes to the Financial Statements | 15 |

WILTECH ENGINEERING LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | D I Wilkins

| J Kennard

| M Jordan

| M Froud

| SECRETARY: | N Wilkins

| REGISTERED OFFICE: | Kingsnorth Industrial Estate

| Stoke Road

| Hoo

| Rochester

| Kent

| ME3 9ND

| REGISTERED NUMBER: | 04630461 (England and Wales)

| AUDITORS: | Lakeview Southern Audit Limited

| Chartered Accountants and

| Statutory Auditors

| 2 Lakeview Stables

| Lower St. Clere

| Kemsing

| Sevenoaks

| Kent

| TN15 6NL

WILTECH ENGINEERING LIMITED (REGISTERED NUMBER: 04630461)

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 company continued it's principal activity throughout the current year in design, manufacture and installation of structural steelwork and architectural metalwork.

As reported in the audited accounts, the annual turnover was £13,144,027 which is a slight increase of 3.97% from the 2023/24 and yielded a gross profit of £3,858,757.

The economy has continued to stagnate through 2025 and particularly the new housing sector has shown very slow growth. House builders have continued to purchase land but have slowed construction due to the lower demand.

We have continued to spread our customer base and increase the order book to ensure turnover levels are maintained despite the reduced construction pace.

Considering the wider industry pressures, the Directors are pleased to report that the business was able to show an increase in turnover and profitability indicating our strong industry position.

The housing sector did not spike as expected in 2025, but the outlook is brighter with house prices and volumes increasing and the government continuing to target 1.5 million new homes in this term. House prices are predicted to rise by approximately 2% to 4% in 2026 which combined with lower interest rates will bolster growth.

Wiltech covers a wide variety of work types and is constantly expanding product knowledge so this year we have been identifying which work we should target to maximise our output. With these markers now firmly pinpointed, we aim to focus on sustained growth maximising the value of our incredible customer portfolio and the brighter economic outlook as outlined above.

WILTECH ENGINEERING LIMITED (REGISTERED NUMBER: 04630461)

STRATEGIC REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

PRINCIPAL RISKS AND UNCERTAINTIES

The directors continually assess all potential risks to the business. This includes monitoring the short and longer term outlook for the residential construction sector as well as changes to regulations and wider economic factors that may impact the supply chain.

Our key customers all provide invaluable insight in to housing sector performance and regular updates of upcoming projects.

Continually improving our cost analysis procedures helps us to monitor contract profitability and provides vital data to assist with future tendering and identifying which project types and customers provide optimum productivity and profitability.

Long term relationships with key suppliers provides us with forecasted information about any potential supply chain issues. Fluctuations is material costs are monitored continuously, and any information is used to adjust tender prices and assess fixed price terms.

The Company undertakes residential construction projects which often span more than one accounting period. The profit on these contracts is allocated over the period of the contract with financial shortfalls highlighted as soon as they become apparent. This process requires the Company to estimate future profits on contracts which is monitored by way of quarterly job costing assessments.

The overall financial performance is closely monitored with cash flow managed closely and strict credit control procedures in place.

ON BEHALF OF THE BOARD:

J Kennard - Director

10 April 2026

WILTECH ENGINEERING LIMITED (REGISTERED NUMBER: 04630461)

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 throughout the current year is structural steelwork and architectural metalwork design, manufacture and installation.

DIVIDENDS

Interim dividends of £447,795 per share were paid in the year to 30 September 2025. The directors recommend that no final dividend be paid.

DIRECTORS

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

D I Wilkins

J Kennard

M Jordan

Other changes in directors holding office are as follows:

M Froud - appointed 24 March 2025

DONATIONS

Donations were made in the year totalling £6,934.

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 auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

WILTECH ENGINEERING LIMITED (REGISTERED NUMBER: 04630461)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

AUDITORS

The auditors, Lakeview Southern Audit Limited, are deemed to be reappointed in accordance with the Companies Act 2006 s.487 (2).

ON BEHALF OF THE BOARD:

J Kennard - Director

10 April 2026

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

WILTECH ENGINEERING LIMITED

Opinion

We have audited the financial statements of Wiltech Engineering Limited (the 'company') for the year ended 30 September 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, 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 Auditors' 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 Auditors 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.

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.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

WILTECH ENGINEERING LIMITED

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 four, 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.

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 Auditors 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 considered the central laws and regulations to the entity and identified those being of significance. We undertook an enquiry of management and those charged with governance to evaluate those of significance and any instances of non-compliance.

Through discussion and, where appropriate, written representation we obtained an understanding of the entity's policies and procedures in relation to fraud risks, including knowledge of any actual, suspected or alleged fraud.

The Senior Statutory Auditor has assessed that the engagement team collectively have the appropriate competence and capabilities to identify or recognise non-compliance with laws and regulations within the areas that they are responsible for testing.

Where necessary, documentation scrutiny was used to determine the significance of any instances with non-compliance of central laws and regulations and reviewed disclosures made in the financial statements to ensure these were appropriately made. We also reviewed the journals processed by the finance team and reviewed all transactions outside the normal course of the entity's business.

We communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

Irregularities that result from fraud are inherently more difficult to detect from irregularities that result from error.

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 Auditors.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

WILTECH ENGINEERING 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 Auditors 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.

Elizabeth Williams (Senior Statutory Auditor)

for and on behalf of Lakeview Southern Audit Limited

Chartered Accountants and

Statutory Auditors

2 Lakeview Stables

Lower St. Clere

Kemsing

Sevenoaks

Kent

TN15 6NL

13 April 2026

WILTECH ENGINEERING LIMITED (REGISTERED NUMBER: 04630461)

INCOME STATEMENT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

TURNOVER | 4 | 13,144,027 |  | 13,085,497 |  |

Cost of sales | 9,323,400 |  | 9,799,606 |  |

GROSS PROFIT | 3,820,627 |  | 3,285,891 |  |

Administrative expenses | 2,512,061 |  | 2,238,645 |  |

1,308,566 |  | 1,047,246 |  |

Other operating income | 36,000 |  | 32,000 |  |

OPERATING PROFIT | 7 | 1,344,566 |  | 1,079,246 |  |

Interest receivable and similar income | 2,130 |  | 3,329 |  |

1,346,696 |  | 1,082,575 |  |

Interest payable and similar expenses | 9 | 64,398 |  | 166,193 |  |

PROFIT BEFORE TAXATION | 1,282,298 |  | 916,382 |  |

Tax on profit | 10 | 334,099 |  | 97,953 |  |

PROFIT FOR THE FINANCIAL YEAR | 948,199 |  | 818,429 |  |

WILTECH ENGINEERING LIMITED (REGISTERED NUMBER: 04630461)

OTHER COMPREHENSIVE INCOME

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

PROFIT FOR THE YEAR | 948,199 |  | 818,429 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 948,199 |  | 818,429 |  |

WILTECH ENGINEERING LIMITED (REGISTERED NUMBER: 04630461)

BALANCE SHEET

30 SEPTEMBER 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 12 | 812,747 |  | 819,207 |  |

CURRENT ASSETS

Stocks | 13 | 96,065 |  | 68,649 |  |

Debtors | 14 | 5,245,073 |  | 4,461,801 |  |

Cash at bank | 513,561 |  | 262,877 |  |

5,854,699 |  | 4,793,327 |  |

CREDITORS

Amounts falling due within one year | 15 | 2,590,122 |  | 1,932,539 |  |

NET CURRENT ASSETS | 3,264,577 |  | 2,860,788 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,077,324 |  | 3,679,995 |  |

CREDITORS

Amounts falling due after more than one year | 16 | (344,874 | ) | (449,538 | ) |

PROVISIONS FOR LIABILITIES | 21 | (25,446 | ) | (23,857 | ) |

NET ASSETS | 3,707,004 |  | 3,206,600 |  |

CAPITAL AND RESERVES

Called up share capital | 22 | 1 |  | 1 |  |

Retained earnings | 23 | 3,707,003 |  | 3,206,599 |  |

SHAREHOLDERS' FUNDS | 3,707,004 |  | 3,206,600 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 10 April 2026 and were signed on its behalf by:

D I Wilkins - Director

WILTECH ENGINEERING LIMITED (REGISTERED NUMBER: 04630461)

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 October 2023 | 1 |  | 2,950,138 |  | 2,950,139 |  |

Changes in equity

Dividends | - |  | (561,968 | ) | (561,968 | ) |

Total comprehensive income | - |  | 818,429 |  | 818,429 |  |

Balance at 30 September 2024 | 1 |  | 3,206,599 |  | 3,206,600 |  |

Changes in equity

Dividends | - |  | (447,795 | ) | (447,795 | ) |

Total comprehensive income | - |  | 948,199 |  | 948,199 |  |

Balance at 30 September 2025 | 1 |  | 3,707,003 |  | 3,707,004 |  |

WILTECH ENGINEERING LIMITED (REGISTERED NUMBER: 04630461)

CASH FLOW STATEMENT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 1,269,348 |  | 1,332,399 |  |

Interest paid | (56,896 | ) | (160,026 | ) |

Interest element of hire purchase payments paid | (7,368 | ) | (6,167 | ) |

Finance costs paid | (134 | ) | - |  |

Taxation paid | (227,485 | ) | (404,713 | ) |

Taxation refund | - |  | 140,106 |  |

Net cash from operating activities | 977,465 |  | 901,599 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (37,190 | ) | (72,602 | ) |

Interest received | 2,130 |  | 3,329 |  |

Net cash from investing activities | (35,060 | ) | (69,273 | ) |

Cash flows from financing activities

New loans in year | - |  | 285,000 |  |

Loan repayments in year | (215,002 | ) | (475,916 | ) |

New Hire purchase loans in year | - |  | 66,570 |  |

Hire Purchase repayments in year | (29,236 | ) | (20,858 | ) |

Amount introduced by directors | 312 |  | - |  |

Equity dividends paid | (447,795 | ) | (561,968 | ) |

Net cash from financing activities | (691,721 | ) | (707,172 | ) |

Increase in cash and cash equivalents | 250,684 |  | 125,154 |  |

Cash and cash equivalents at beginning of year | 2 | 262,877 |  | 137,723 |  |

Cash and cash equivalents at end of year | 2 | 513,561 |  | 262,877 |  |

WILTECH ENGINEERING LIMITED (REGISTERED NUMBER: 04630461)

NOTES TO THE CASH FLOW STATEMENT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| 30.9.25 |  | 30.9.24

£ | £ |

| Profit before taxation | 1,282,298 |  | 916,382 |  |

| Depreciation charges | 43,650 |  | 44,565 |  |

| Finance costs | 64,398 |  | 166,193 |  |

| Finance income | (2,130 | ) | (3,329 | ) |

1,388,216 |  | 1,123,811 |  |

| Increase in stocks | (27,416 | ) | (37,290 | ) |

| (Increase)/decrease in trade and other debtors | (782,643 | ) | 589,453 |  |

| Increase/(decrease) in trade and other creditors | 691,191 |  | (343,575 | ) |

| Cash generated from operations | 1,269,348 |  | 1,332,399 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 30 September 2025

| 30.9.25 |  | 1.10.24

£ | £ |

| Cash and cash equivalents | 513,561 |  | 262,877 |  |

| Year ended 30 September 2024

| 30.9.24 |  | 1.10.23

£ | £ |

| Cash and cash equivalents | 262,877 |  | 137,723 |  |

3. | ANALYSIS OF CHANGES IN NET DEBT

| At 1.10.24 | Cash flow | At 30.9.25

£ | £ | £ |

| Net cash |

| Cash at bank | 262,877 |  | 250,684 |  | 513,561 |  |

262,877 |  | 250,684 |  | 513,561 |  |

| Debt

| Finance leases | (104,494 | ) | 29,239 |  | (75,255 | ) |

| Debts falling due within 1 year | (266,388 | ) | 139,577 |  | (126,811 | ) |

| Debts falling due after 1 year | (374,276 | ) | 75,425 |  | (298,851 | ) |

(745,158 | ) | 244,241 |  | (500,917 | ) |

| Total | (482,281 | ) | 494,925 |  | 12,644 |  |

WILTECH ENGINEERING LIMITED (REGISTERED NUMBER: 04630461)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Wiltech Engineering 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 company principal place if business is Kingsnorth Industrial Estate, Hoo, Rochester ME3 9ND.

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover represents net invoiced sales of steel fabrication and welding, excluding value added tax. This is mostly in the form of long term contracts see further information within Amounts Recoverable on Contracts Policy.

| Tangible fixed assets

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

| Freehold property | - | 2% on cost

| Improvements to property | - | 5% on cost

| Plant and machinery | - | 20% on reducing balance

| Fixtures & fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Office equipment | - | 20% on reducing balance

| Tangible fixed assets are stated at cost less accumulated depreciation. For freehold property, only the buildings element of the property is depreciated. Land is held at cost.

| Stocks

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

| Financial instruments

| 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 entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classified as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains and losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

WILTECH ENGINEERING LIMITED (REGISTERED NUMBER: 04630461)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

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

| Research and development

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

| 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.

| Amounts recoverable on contracts

| Amounts recoverable on contracts, which are included in debtors, are stated at the net sales value of the work done after provision for contingencies and anticipated future losses on contracts, less amounts received as progress payments on account. Excess progress payments are included in creditors as payments on account.

| The income and expenses on these contracts is allocated based on the stages of completion with financial shortfalls highlighted as soon as they become apparent. This process requires the company to estimate future profits on contracts. Whilst these are estimates they are calculated by experienced project managers and verified by the directors within the business. There are clear processes and procedures in place to ensure that from the start to project completion, the project margin is constantly monitored and reviewed.

| The directors assess the stage of part completed works by reference to the amount of work still to be done and attributing a percentage to use against sales value and ensuring costs are included to the same point.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts are capitalised as tangible fixed assets. These are depreciated over their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

| Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account on a straight line basis.

WILTECH ENGINEERING LIMITED (REGISTERED NUMBER: 04630461)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. | CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

| The company is involved in construction projects which span more than one accounting period. The profit on these contracts is allocated over the period of the contract with financial shortfalls highlighted as soon as they become apparent. This process requires the company to estimate future profits on contracts. Whilst these are estimates, they are calculated by our experienced contact managers and verified by directors within the business. There are clear processes and procedures in place to ensure that from the very start of the tendering process to project completion, the project margin is constantly monitored and reviewed.

4. | TURNOVER

| The turnover and profit before taxation are attributable to the one principal activity of the company.

| An analysis of turnover by class of business is given below:

| 30.9.25 |  | 30.9.24

£ | £ |

| Construction services | 13,144,027 |  | 13,085,497 |  |

13,144,027 |  | 13,085,497 |  |

| An analysis of turnover by geographical market is given below:

| 30.9.25 |  | 30.9.24

£ | £ |

| United Kingdom | 13,144,027 |  | 13,085,497 |  |

13,144,027 |  | 13,085,497 |  |

5. | EMPLOYEES AND DIRECTORS

| 30.9.25 |  | 30.9.24

£ | £ |

| Wages and salaries | 2,882,330 |  | 2,713,990 |  |

| Social security costs | 401,077 |  | 313,424 |  |

| Other pension costs | 46,549 |  | 54,092 |  |

3,329,956 |  | 3,081,506 |  |

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

| 30.9.25 |  | 30.9.24

| Direct | 30 |  | 37 |  |

| Admin | 19 |  | 11 |  |

49 |  | 48 |  |

6. | DIRECTORS' EMOLUMENTS

| 30.9.25 |  | 30.9.24

£ | £ |

| Directors' remuneration | 344,165 |  | 474,417 |  |

WILTECH ENGINEERING LIMITED (REGISTERED NUMBER: 04630461)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. | DIRECTORS' EMOLUMENTS - continued

| The number of directors to whom retirement benefits were accruing was as follows:

| Money purchase schemes | 4 |  | 3 |  |

| Information regarding the highest paid director is as follows:

| 30.9.25 |  | 30.9.24

£ | £ |

| Emoluments etc | 124,219 |  | 250,000 |  |

| Directors' pension costs totalled £6,313 (2024: £7,600).

| The director's are considered to be the only key management personnel.

7. | OPERATING PROFIT

| The operating profit is stated after charging:

| 30.9.25 |  | 30.9.24

£ | £ |

| Other operating leases | 172,692 |  | 139,507 |  |

| Depreciation - owned assets | 43,650 |  | 44,565 |  |

8. | AUDITORS' REMUNERATION

| 30.9.25 |  | 30.9.24

£ | £ |

| Fees payable to the company's auditors for the audit of the company's financial statements | 8,899 |  | 8,868 |  |

| Other non-audit services | 10,900 |  | 10,600 |  |

9. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loan interest | 56,896 |  | 160,026 |  |

| Hire purchase interest | 7,368 |  | 6,167 |  |

| Other interest | 134 |  | - |  |

64,398 |  | 166,193 |  |

WILTECH ENGINEERING LIMITED (REGISTERED NUMBER: 04630461)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

10. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 30.9.25 |  | 30.9.24

£ | £ |

| Current tax:

| UK corporation tax | 332,510 |  | 87,427 |  |

| Deferred tax | 1,589 |  | 10,526 |  |

| Tax on profit | 334,099 |  | 97,953 |  |

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

| 30.9.25 |  | 30.9.24

£ | £ |

| Profit before tax | 1,282,298 |  | 916,382 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%) | 320,575 |  | 229,096 |  |

| Effects of:

| Expenses not deductible for tax purposes | 11,741 |  | 7,179 |  |

| Capital allowances in excess of depreciation and net of deferred tax movement | 1,783 |  | 1,784 |  |

| Research and development enhanced deduction | - |  | (140,106 | ) |

| corporation tax rates |

| Total tax charge | 334,099 |  | 97,953 |  |

11. | DIVIDENDS

| 30.9.25 |  | 30.9.24

£ | £ |

| Ordinary share of £1

| Interim | 447,795 |  | 561,968 |  |

WILTECH ENGINEERING LIMITED (REGISTERED NUMBER: 04630461)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

12. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| COST

| At 1 October 2024 | 735,000 |  | 68,125 |  | 57,293 |  |

| Additions | - |  | - |  | 8,007 |  |

| At 30 September 2025 | 735,000 |  | 68,125 |  | 65,300 |  |

| DEPRECIATION

| At 1 October 2024 | 42,798 |  | 46,267 |  | 53,494 |  |

| Charge for year | 7,133 |  | 3,406 |  | 2,361 |  |

| At 30 September 2025 | 49,931 |  | 49,673 |  | 55,855 |  |

| NET BOOK VALUE

| At 30 September 2025 | 685,069 |  | 18,452 |  | 9,445 |  |

| At 30 September 2024 | 692,202 |  | 21,858 |  | 3,799 |  |

| Fixtures |  | Motor |  | Office |

| & fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 October 2024 | 13,411 |  | 140,906 |  | 11,971 |  | 1,026,706 |  |

| Additions | 14,046 |  | - |  | 15,137 |  | 37,190 |  |

| At 30 September 2025 | 27,457 |  | 140,906 |  | 27,108 |  | 1,063,896 |  |

| DEPRECIATION

| At 1 October 2024 | 8,254 |  | 48,033 |  | 8,653 |  | 207,499 |  |

| Charge for year | 3,841 |  | 23,218 |  | 3,691 |  | 43,650 |  |

| At 30 September 2025 | 12,095 |  | 71,251 |  | 12,344 |  | 251,149 |  |

| NET BOOK VALUE

| At 30 September 2025 | 15,362 |  | 69,655 |  | 14,764 |  | 812,747 |  |

| At 30 September 2024 | 5,157 |  | 92,873 |  | 3,318 |  | 819,207 |  |

13. | STOCKS

| 30.9.25 |  | 30.9.24

£ | £ |

| Stocks | 96,065 |  | 68,649 |  |

WILTECH ENGINEERING LIMITED (REGISTERED NUMBER: 04630461)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 98 |  | - |  |

| Amounts recoverable on contract | 5,064,498 |  | 4,319,397 |  |

| Other debtors | 500 |  | 500 |  |

| Directors' current accounts | 2,795 |  | 3,107 |  |

| Tax | 944 |  | - |  |

| VAT | 129,284 |  | 97,279 |  |

| Prepayments | 46,954 |  | 41,518 |  |

5,245,073 |  | 4,461,801 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans and overdrafts (see note 17) | 126,811 |  | 266,388 |  |

| Hire purchase contracts (see note 18) | 29,232 |  | 29,232 |  |

| Trade creditors | 1,283,758 |  | 950,267 |  |

| Tax | 333,430 |  | 227,461 |  |

| Social security and other taxes | 45,078 |  | 54,590 |  |

| Other creditors | 33,781 |  | 3,906 |  |

| Directors' current accounts | 3,753 |  | 3,753 |  |

| Accruals and deferred income | 734,279 |  | 396,942 |  |

2,590,122 |  | 1,932,539 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans (see note 17) | 298,851 |  | 374,276 |  |

| Hire purchase contracts (see note 18) | 46,023 |  | 75,262 |  |

344,874 |  | 449,538 |  |

17. | LOANS

| An analysis of the maturity of loans is given below:

| 30.9.25 |  | 30.9.24

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 126,811 |  | 266,388 |  |

| Amounts falling due between one and two years:

| Bank loans 2-5 years | 254,781 |  | 309,194 |  |

| Amounts falling due in more than five years:

WILTECH ENGINEERING LIMITED (REGISTERED NUMBER: 04630461)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

17. | LOANS - continued

| 30.9.25 |  | 30.9.24

£ | £ |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans over 5 years | 44,070 |  | 65,082 |  |

18. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

| 30.9.25 |  | 30.9.24 |

£ | £ |

| Net obligations repayable:

| Within one year | 29,232 |  | 29,232 |  |

| Between one and five years | 46,023 |  | 75,262 |  |

75,255 |  | 104,494 |  |

| Non-cancellable |

| operating leases |

| 30.9.25 |  | 30.9.24

£ | £ |

| Within one year | 302,838 |  | 192,614 |  |

| Between one and five years | 725,714 |  | 554,535 |  |

| In more than five years | 393,069 |  | 519,882 |  |

1,421,621 |  | 1,267,031 |  |

| The total lease costs recognised as expenses during the year were £267,596: £99,298 rent, £127,880 motor and machinery leases, £40,418 office equipment lease.

19. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank Loans | 250,034 |  | 390,838 |  |

| Hire Purchase contracts | 75,255 |  | 104,494 |  |

325,289 |  | 495,332 |  |

| The National Westminster bank loans and the overdraft are secured by a fixed and floating charge over the undertaking and all property and assets present and future including goodwill, book debts, uncalled capital, buildings, fixtures and fixed plant and machinery.

| The hire purchase commitments are secured on the assets to which they relate.

WILTECH ENGINEERING LIMITED (REGISTERED NUMBER: 04630461)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

20. | FINANCIAL INSTRUMENTS

| The company has basic financial debt instruments which are all measured at cost. These include trade debtors, other debtors, cash and bank in hand and trade creditors.

21. | PROVISIONS FOR LIABILITIES

| 30.9.25 |  | 30.9.24

£ | £ |

| Deferred tax | 25,446 |  | 23,857 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 23,857 |  |

| Provided during year | 1,589 |  |

| Balance at 30 September 2025 | 25,446 |  |

22. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

| The one ordinary share has full voting rights, rights to dividends and rights on winding up.

23. | RESERVES

| Retained

| earnings

£ |

| At 1 October 2024 | 3,206,599 |  |

| Profit for the year | 948,199 |  |

| Dividends | (447,795 | ) |

| At 30 September 2025 | 3,707,003 |  |

| The retained earnings are the cumulative profit and loss net of distributions to the shareholders.

24. | PENSION COMMITMENTS

| The company makes contributions to a defined contribution pension scheme. During the period contributions of £55,383 (2024: £61,692) were paid. The contributions due are those specified under the legal requirements of auto-enrolment. The cost of these contributions are charged to the statement of comprehensive income on an accruals basis as they become payable under the scheme.

WILTECH ENGINEERING LIMITED (REGISTERED NUMBER: 04630461)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

25. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

| 30.9.25 |  | 30.9.24

£ | £ |

| J Kennard

| Balance outstanding at start of year | 3,107 |  | 3,107 |  |

| Amounts repaid | (312 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 2,795 |  | 3,107 |  |

| The amount owed by J Kennard has no interest and is repayable on demand by the company.

26. | RELATED PARTY DISCLOSURES

| Last year the company had purchases of £5,600 with Skyline Engineering Ltd, an entity in which D Wilkins, a director, has an interest.

27. | ULTIMATE CONTROLLING PARTY

| The company was under the control of D Wilkins, a director, throughout the year.