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REGISTERED NUMBER: 04806882 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

W L COPLEY & SON LIMITED

| W L COPLEY & SON LIMITED (REGISTERED NUMBER: 04806882) |

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 |

| W L COPLEY & SON LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | D L Copley

| Mrs J R Copley

| SECRETARY: | Mrs J R Copley

| REGISTERED OFFICE: | 4 Brookside Centre

| Temple Farm Industrial Estate

| Southend On Sea

| Essex

| SS2 5RR

| REGISTERED NUMBER: | 04806882 (England and Wales)

| ACCOUNTANTS: | Howard & Stapleton

| 2nd Floor Offices

| 26-28 West Street

| Market Square

| Rochford

| Essex

| SS4 1AJ

| W L COPLEY & SON LIMITED (REGISTERED NUMBER: 04806882) |

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 22,851 |  | 15,209 |  |

22,851 |  | 15,209 |  |

CURRENT ASSETS

Stocks | 6 | 53,400 |  | 53,800 |  |

Debtors | 7 | 23,620 |  | 11,849 |  |

Cash at bank | 268,002 |  | 282,181 |  |

345,022 |  | 347,830 |  |

CREDITORS

Amounts falling due within one year | 8 | 30,637 |  | 50,413 |  |

NET CURRENT ASSETS | 314,385 |  | 297,417 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 337,236 |  | 312,626 |  |

PROVISIONS FOR LIABILITIES | 4,342 |  | 2,890 |  |

NET ASSETS | 332,894 |  | 309,736 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 10 | 332,794 |  | 309,636 |  |

SHAREHOLDERS' FUNDS | 332,894 |  | 309,736 |  |

| W L COPLEY & SON LIMITED (REGISTERED NUMBER: 04806882) |

BALANCE SHEET - continued

31 DECEMBER 2025

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

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

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 20 April 2026 and were signed on its behalf by:

D L Copley - Director

| W L COPLEY & SON LIMITED (REGISTERED NUMBER: 04806882) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| W L Copley & Son 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of eight years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| 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 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.

| W L COPLEY & SON LIMITED (REGISTERED NUMBER: 04806882) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 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.

| Hire purchase and leasing commitments

| Assets obtained under finance leases and hire purchase contracts are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. 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 as 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 8 ) .

| W L COPLEY & SON LIMITED (REGISTERED NUMBER: 04806882) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 45,000 |  |

| AMORTISATION

| At 1 January 2025

| and 31 December 2025 | 45,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 595 |  | 6,829 |  | 100,657 |  | 108,081 |  |

| Additions | - |  | 2,259 |  | 13,000 |  | 15,259 |  |

| At 31 December 2025 | 595 |  | 9,088 |  | 113,657 |  | 123,340 |  |

| DEPRECIATION

| At 1 January 2025 | 594 |  | 6,352 |  | 85,926 |  | 92,872 |  |

| Charge for year | - |  | 684 |  | 6,933 |  | 7,617 |  |

| At 31 December 2025 | 594 |  | 7,036 |  | 92,859 |  | 100,489 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1 |  | 2,052 |  | 20,798 |  | 22,851 |  |

| At 31 December 2024 | 1 |  | 477 |  | 14,731 |  | 15,209 |  |

6. | STOCKS

| 31.12.25 |  | 31.12.24

£ | £ |

| Stocks | 53,400 |  | 53,800 |  |

| W L COPLEY & SON LIMITED (REGISTERED NUMBER: 04806882) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 19,178 |  | 5,900 |  |

| Other debtors | - |  | 1,886 |  |

| Prepayments | 4,442 |  | 4,063 |  |

23,620 |  | 11,849 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 5,917 |  | 11,209 |  |

| Corporation tax | 2,369 |  | - |  |

| Social security and other taxes | 4,440 |  | 3,779 |  |

| VAT | 9,984 |  | 8,314 |  |

| Other creditors | 3,333 |  | 5,084 |  |

| Directors' current accounts | 374 |  | 17,852 |  |

| Accrued expenses | 4,220 |  | 4,175 |  |

30,637 |  | 50,413 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

10. | RESERVES

| Retained

| earnings

£ |

| At 1 January 2025 | 309,636 |  |

| Profit for the year | 24,158 |  |

| Dividends | (1,000 | ) |

| At 31 December 2025 | 332,794 |  |

11. | ULTIMATE CONTROLLING PARTY

| The company is under the control of D L Copley who owns 99% of the issued share capital.