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REGISTERED NUMBER: SC578025 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Hymal Engineering Supplies Ltd

| Hymal Engineering Supplies Ltd (Registered number: SC578025) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Hymal Engineering Supplies Ltd |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | J B Blackwood

| Mrs W N G Blackwood

| SECRETARY: | Mrs W N G Blackwood

| REGISTERED OFFICE: | 10 Duckburn Business Park

| Dunblane

| FK15 0EW

| REGISTERED NUMBER: | SC578025 (Scotland)

| ACCOUNTANTS: | James Gunn

| Chartered Accountants

| 10 Duckburn Business Park

| Dunblane

| FK15 0EW

| Hymal Engineering Supplies Ltd (Registered number: SC578025) |

Balance Sheet

31 December 2025

| 31/12/25 |  | 31/12/24

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 16,500 |  | 16,320 |  |

Debtors | 5 | 43,757 |  | 40,955 |  |

Cash at bank and in hand | 7,770 |  | 14,235 |  |

68,027 |  | 71,510 |  |

CREDITORS

Amounts falling due within one year | 6 | 40,898 |  | 42,356 |  |

NET CURRENT ASSETS | 27,129 |  | 29,154 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 27,129 |  | 29,154 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 26,129 |  | 28,154 |  |

SHAREHOLDERS' FUNDS | 27,129 |  | 29,154 |  |

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 April 2026 and were signed on its behalf by:

J B Blackwood - Director

| Hymal Engineering Supplies Ltd (Registered number: SC578025) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Hymal Engineering Supplies Ltd is a private company, limited by shares , registered in Scotland. 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 the provisions of Section 1A "Small Entities" of 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. They are presented in sterling, which is the functional currency of the company.

| The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires the directors to exercise their judgement in the application of the company's accounting policies. They do not consider that there are any matters arising in this regard that are so significant to the financial statements as to require separate disclosure.

| The principal accounting policies applied in the preparation of these financial statements are set out below. They have been applied consistently to all years presented, unless otherwise stated.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. It is recognised when the company becomes entitled to it.

| 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 etc | - | 25% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value on the first-in first-out basis, 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 Profit and Loss Account, 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.

| 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.

| Hymal Engineering Supplies Ltd (Registered number: SC578025) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Debtors and creditors due within one year

| Debtors, prepayments, creditors and provisions are recognised at the transaction value, after taking account of any discounts or impairments.

| Cash and cash equivalents

| Cash at bank and in hand includes cash, bank current accounts and bank deposits repayable without penalty on notice of not more than three months.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 545 |  |

| DEPRECIATION

| At 1 January 2025

| and 31 December 2025 | 545 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

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

| 31/12/25 |  | 31/12/24

£ | £ |

| Trade debtors | 43,054 |  | 36,228 |  |

| Other debtors | 703 |  | 4,727 |  |

43,757 |  | 40,955 |  |

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

| 31/12/25 |  | 31/12/24

£ | £ |

| Trade creditors | 36,882 |  | 36,743 |  |

| Taxation and social security | 2,516 |  | 2,842 |  |

| Other creditors | 1,500 |  | 2,771 |  |

40,898 |  | 42,356 |  |