REGISTERED NUMBER: 01118742 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

OMEGA PISTONS LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

Mr B O Andersson

Mr F J R Hadley

Mr P Hadley

Mr K Andersson

SECRETARY:

Mr F J R Hadley

REGISTERED OFFICE:

Oak Barn Road

HALESOWEN

West Midlands

B62 9DW

REGISTERED NUMBER:

01118742 (England and Wales)

ACCOUNTANTS:

E R Grove & Co Limited

Grove House

Coombs Wood Court

Steel Park Road

Halesowen

West Midlands

B62 8BF

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Omega Pistons Limited for the year ended 31 July 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Omega Pistons Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Omega Pistons Limited and state those matters that we have agreed to state to the Board of Directors of Omega Pistons Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Omega Pistons Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Omega Pistons Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Omega Pistons Limited. You consider that Omega Pistons Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Omega Pistons Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

E R Grove & Co Limited

Grove House

Coombs Wood Court

Steel Park Road

Halesowen

West Midlands

B62 8BF

29 April 2026

FIXED ASSETS

Tangible assets

4

1,284,968

1,321,526

Investments

5

1

1

1,284,969

1,321,527

CURRENT ASSETS

Stocks

224,126

224,025

Debtors

6

90,179

88,446

Cash at bank and in hand

102,102

78,309

416,407

390,780

CREDITORS

Amounts falling due within one year

7

122,261

114,155

NET CURRENT ASSETS

294,146

276,625

TOTAL ASSETS LESS CURRENT LIABILITIES

1,579,115

1,598,152

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

1,578,915

1,597,952

SHAREHOLDERS' FUNDS

1,579,115

1,598,152

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 29 April 2026 and were signed on its behalf by:

Mr F J R Hadley - Director

1.	STATUTORY INFORMATION

Omega Pistons 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 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.

Freehold property

-

2% on cost

Plant and machinery

-

10% on cost

Fixtures and fittings

-

10% on cost

Motor vehicles

-

25% on reducing balance

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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST OR VALUATION

At 1 August 2024

1,347,000

719,389

86,071

8,950

2,161,410

Additions

-

336

-

-

336

At 31 July 2025

1,347,000

719,725

86,071

8,950

2,161,746

DEPRECIATION

At 1 August 2024

79,320

671,961

79,953

8,650

839,884

Charge for year

26,440

9,216

1,163

75

36,894

At 31 July 2025

105,760

681,177

81,116

8,725

876,778

NET BOOK VALUE

At 31 July 2025

1,241,240

38,548

4,955

225

1,284,968

At 31 July 2024

1,267,680

47,428

6,118

300

1,321,526

Cost or valuation at 31 July 2025 is represented by:

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

Valuation in 2022

1,249,685

-

-

-

1,249,685

Cost

97,315

719,725

86,071

8,950

912,061

1,347,000

719,725

86,071

8,950

2,161,746

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

97,315

97,315

Aggregate depreciation

72,315

72,315

Value of land in freehold land and buildings

25,000

25,000

Freehold land and buildings were valued on reinstatement cost basis on 26 October 2022 by Pennycuick Collins Chartered Surveyors .

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 August 2024

and 31 July 2025

1

NET BOOK VALUE

At 31 July 2025

1

At 31 July 2024

1

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

76,186

74,747

Other debtors

13,993

13,699

90,179

88,446

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

58,192

44,927

Taxation and social security

49,341

55,084

Other creditors

14,728

14,144

122,261

114,155

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

2,998

2,998

Between one and five years

624

2,496

3,622

5,494

9.	ULTIMATE CONTROLLING PARTY

The company is under the control of the Directors' who own 100% of the issued share capital.