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REGISTERED NUMBER: 01716510 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| ALLIED (TOOLING) LIMITED |

| ALLIED (TOOLING) LIMITED (REGISTERED NUMBER: 01716510) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| ALLIED (TOOLING) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | S M Viney

| M J Viney

| C W Hacker

| C M Gollop

| J J Viney

| SECRETARY: | C M Gollop

| REGISTERED OFFICE: | 3 Durrant Road

| Bournemouth

| Dorset

| BH2 6NE

| REGISTERED NUMBER: | 01716510 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Andrew Aidan Clark FCA

| AUDITORS: | Carter & Coley Limited

| Chartered Accountants and Statutory Auditor

| 3 Durrant Road

| Bournemouth

| Dorset

| BH2 6NE

| ALLIED (TOOLING) LIMITED (REGISTERED NUMBER: 01716510) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 29,385 |  | 41,938 |  |

Tangible assets | 5 | 2,228,680 |  | 2,177,251 |  |

2,258,065 |  | 2,219,189 |  |

CURRENT ASSETS

Stocks | 6 | 837,786 |  | 887,429 |  |

Debtors | 7 | 1,029,365 |  | 1,322,449 |  |

Cash at bank | 378 |  | 40,235 |  |

1,867,529 |  | 2,250,113 |  |

CREDITORS

Amounts falling due within one year | 8 | 1,716,516 |  | 1,962,718 |  |

NET CURRENT ASSETS | 151,013 |  | 287,395 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,409,078 |  | 2,506,584 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (406,360 | ) | (471,266 | ) |

PROVISIONS FOR LIABILITIES | (520,771 | ) | (496,587 | ) |

NET ASSETS | 1,481,947 |  | 1,538,731 |  |

| ALLIED (TOOLING) LIMITED (REGISTERED NUMBER: 01716510) |

BALANCE SHEET - continued

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 20,136 |  | 20,136 |  |

Fair value reserve | 11 | 189,726 |  | 205,330 |  |

Retained earnings | 11 | 1,272,085 |  | 1,313,265 |  |

SHAREHOLDERS' FUNDS | 1,481,947 |  | 1,538,731 |  |

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 April 2026 and were signed on its behalf by:

C W Hacker - Director

| ALLIED (TOOLING) LIMITED (REGISTERED NUMBER: 01716510) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Allied (Tooling) 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents work done on ordinary activities during the period, exclusive of trade discounts and Value Added Tax.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of five years.

| Intangible assets

| Computer software is being amortised evenly over its useful life of between 3 and 5 years.

| Website is being amortised evenly over the useful life of 5 years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| PCD machinery | - | at varying rates on cost

| Plant and machinery | - | at varying rates on cost

| Fixtures and fittings | - | at varying rates on cost

| Motor vehicles | - | 25% on cost

| Fixed assets are initially recorded at cost.

| Due to the specialist nature of the equipment PCD Machinery is included at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Assets leased to customers under contract consist of saw blades and are included in fixed assets and depreciated on a straight line basis over their useful economic life. The useful economic life of a saw blade is determined by the number of sharpens that a blade can withstand to maintain its operating efficiency.

| Stocks

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

| ALLIED (TOOLING) LIMITED (REGISTERED NUMBER: 01716510) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 53 (2024 - 55 ) .

| ALLIED (TOOLING) LIMITED (REGISTERED NUMBER: 01716510) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | INTANGIBLE FIXED ASSETS

| Website |  | Computer |

| Goodwill |  | costs |  | software |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 24,000 |  | 11,500 |  | 213,497 |  | 248,997 |  |

| AMORTISATION

| At 1 January 2025 | 24,000 |  | 8,408 |  | 174,651 |  | 207,059 |  |

| Amortisation for year | - |  | 2,300 |  | 10,253 |  | 12,553 |  |

| At 31 December 2025 | 24,000 |  | 10,708 |  | 184,904 |  | 219,612 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | 792 |  | 28,593 |  | 29,385 |  |

| At 31 December 2024 | - |  | 3,092 |  | 38,846 |  | 41,938 |  |

5. | TANGIBLE FIXED ASSETS

| Owned

| assets

| Property |  | PCD |  | leased to

| improvements |  | machinery |  | customers

£ | £ | £ |

| COST OR VALUATION

| At 1 January 2025 | 166,862 |  | 1,597,628 |  | 141,220 |  |

| Additions | - |  | - |  | 82,113 |  |

| Disposals | - |  | - |  | - |  |

| At 31 December 2025 | 166,862 |  | 1,597,628 |  | 223,333 |  |

| DEPRECIATION

| At 1 January 2025 | 155,563 |  | 296,310 |  | 36,426 |  |

| Charge for year | 3,112 |  | 110,714 |  | 79,643 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 31 December 2025 | 158,675 |  | 407,024 |  | 116,069 |  |

| NET BOOK VALUE

| At 31 December 2025 | 8,187 |  | 1,190,604 |  | 107,264 |  |

| At 31 December 2024 | 11,299 |  | 1,301,318 |  | 104,794 |  |

| ALLIED (TOOLING) LIMITED (REGISTERED NUMBER: 01716510) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST OR VALUATION

| At 1 January 2025 | 2,763,829 |  | 197,265 |  | 576,989 |  | 5,443,793 |  |

| Additions | 264,517 |  | - |  | 146,976 |  | 493,606 |  |

| Disposals | (43,750 | ) | - |  | (189,881 | ) | (233,631 | ) |

| At 31 December 2025 | 2,984,596 |  | 197,265 |  | 534,084 |  | 5,703,768 |  |

| DEPRECIATION

| At 1 January 2025 | 2,228,915 |  | 173,402 |  | 375,926 |  | 3,266,542 |  |

| Charge for year | 95,986 |  | 8,687 |  | 91,389 |  | 389,531 |  |

| Eliminated on disposal | (31,215 | ) | - |  | (149,770 | ) | (180,985 | ) |

| At 31 December 2025 | 2,293,686 |  | 182,089 |  | 317,545 |  | 3,475,088 |  |

| NET BOOK VALUE

| At 31 December 2025 | 690,910 |  | 15,176 |  | 216,539 |  | 2,228,680 |  |

| At 31 December 2024 | 534,914 |  | 23,863 |  | 201,063 |  | 2,177,251 |  |

| Cost or valuation at 31 December 2025 is represented by:

| Owned

| assets

| Property |  | PCD |  | leased to

| improvements |  | machinery |  | customers

£ | £ | £ |

| Valuation in 2021 | - |  | 225,553 |  | - |  |

| Valuation in 2023 | - |  | 98,099 |  | - |  |

| Cost | 166,862 |  | 1,273,976 |  | 223,333 |  |

166,862 |  | 1,597,628 |  | 223,333 |  |

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| Valuation in 2021 | - |  | - |  | - |  | 225,553 |  |

| Valuation in 2023 | - |  | - |  | - |  | 98,099 |  |

| Cost | 2,984,596 |  | 197,265 |  | 534,084 |  | 5,380,116 |  |

2,984,596 |  | 197,265 |  | 534,084 |  | 5,703,768 |  |

| ALLIED (TOOLING) LIMITED (REGISTERED NUMBER: 01716510) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | TANGIBLE FIXED ASSETS - continued

| If PCD machinery had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 1,597,628 |  | 1,273,976 |  |

| PCD machinery was valued on an open market basis on 31 December 2025 by the directors .

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| PCD |  | Plant and |  | Motor |

| machinery |  | machinery |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST OR VALUATION

| At 1 January 2025 | 387,985 |  | 274,172 |  | 304,549 |  | 966,706 |  |

| Additions | - |  | 257,609 |  | 146,976 |  | 404,585 |  |

| Transfer to ownership | - |  | - |  | (128,741 | ) | (128,741 | ) |

| At 31 December 2025 | 387,985 |  | 531,781 |  | 322,784 |  | 1,242,550 |  |

| DEPRECIATION

| At 1 January 2025 | 86,211 |  | 53,888 |  | 147,409 |  | 287,508 |  |

| Charge for year | 25,863 |  | 29,013 |  | 89,262 |  | 144,138 |  |

| Transfer to ownership | - |  | - |  | (118,881 | ) | (118,881 | ) |

| At 31 December 2025 | 112,074 |  | 82,901 |  | 117,790 |  | 312,765 |  |

| NET BOOK VALUE

| At 31 December 2025 | 275,911 |  | 448,880 |  | 204,994 |  | 929,785 |  |

| At 31 December 2024 | 301,774 |  | 220,284 |  | 157,140 |  | 679,198 |  |

6. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 837,786 |  | 887,429 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 846,844 |  | 1,136,207 |  |

| Amounts owed by group undertakings | 113,230 |  | - |  |

| Other debtors | 3,169 |  | 116,536 |  |

| Prepayments and accrued income | 66,122 |  | 69,706 |  |

1,029,365 |  | 1,322,449 |  |

| ALLIED (TOOLING) LIMITED (REGISTERED NUMBER: 01716510) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 68,632 |  | 138,374 |  |

| Hire purchase contracts | 382,046 |  | 366,827 |  |

| Trade creditors | 619,830 |  | 527,000 |  |

| Corporation tax | 227,427 |  | 311,983 |  |

| Social security and other taxes | 36,514 |  | 35,006 |  |

| VAT | 175,976 |  | 214,703 |  |

| Other creditors | 48,843 |  | 15,757 |  |

| Allied (Tooling) Ltd pension fund loan | 130,347 |  | 143,158 |  |

| Directors' current accounts | - |  | 158,997 |  |

| Accruals and deferred income | 26,901 |  | 50,913 |  |

1,716,516 |  | 1,962,718 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans repayable within

| 1 and 2 years | - |  | 20,833 |  |

| Hire purchase contracts | 263,633 |  | 198,039 |  |

| Allied (Tooling) Ltd pension

| fund loan | 142,727 |  | 252,394 |  |

406,360 |  | 471,266 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank overdrafts | 47,799 |  | 88,374 |  |

| Bank loans | 20,833 |  | 70,833 |  |

| Hire purchase contracts | 645,679 |  | 564,866 |  |

714,311 |  | 724,073 |  |

| Hire purchase advances are secured on the assets financed by the loan.

| The bank borrowing is secured by a fixed and floating charge over the company's assets.

| ALLIED (TOOLING) LIMITED (REGISTERED NUMBER: 01716510) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

11. | RESERVES

| Fair |

| Retained |  | value |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 January 2025 | 1,313,265 |  | 205,330 |  | 1,518,595 |  |

| Profit for the year | 584,182 |  | 584,182 |  |

| Dividends | (640,966 | ) | (640,966 | ) |

| Transfer | 15,604 |  | (15,604 | ) | - |  |

| At 31 December 2025 | 1,272,085 |  | 189,726 |  | 1,461,811 |  |

| The fair value reserve is non-distributable, having arisen on the revaluation of the company's PCD plant and machinery.

12. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Andrew Aidan Clark FCA (Senior Statutory Auditor)

| for and on behalf of Carter & Coley Limited

13. | RELATED PARTY DISCLOSURES

| TRANSACTIONS WITH DIRECTORS

| Non interest bearing loans on which no terms of repayment have been agreed. The amount due to the related parties at the balance sheet date amounted to £NIL (2024 - £158,997).

| A director has personally guaranteed the pension fund borrowing.

| TRANSACTIONS WITH COMPANIES CONTROLLED BY THE DIRECTORS AND THEIR ASSOCIATES.

| Non interest bearing loans on which no terms of repayment have been agreed. The amount due from the related parties at the balance sheet date amounted to £NIL (2024 £106,980).

| TRANSACTIONS WITH GROUP COMPANIES

| Non interest bearing loans on which no terms of repayment have been agreed. The amount due from group companies at the balance sheet date amounted to £113,230 (2024 £NIL).

14. | FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

| In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements. Our auditors also assist us in the preparation of the company's payroll.

| ALLIED (TOOLING) LIMITED (REGISTERED NUMBER: 01716510) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

15. | ULTIMATE CONTROLLING PARTY

| In the opinion of the directors, with effect from 24 January 2025, Conception Holdings Ltd (a company registered in United Kingdom with company number 10663434) was regarded as the company's ultimate parent company.