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REGISTERED NUMBER: 02971263 (England and Wales)

Financial Statements for the Year Ended 30 September 2025

for

Surface Processing Limited

Surface Processing Limited (Registered number: 02971263)

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

Company Information | 1 |

Chartered Accountants' Report | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 5 |

Surface Processing Limited

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | A H McMurray

| C M McMurray

| REGISTERED OFFICE: | Unit 20 Sovereign Works

| Deepdale Lane

| Lower Gornal

| Dudley

| West Midlands

| DY3 2AF

| REGISTERED NUMBER: | 02971263 (England and Wales)

| ACCOUNTANTS: | Wilkes Tranter & Co Limited

| Brook House

| Moss Grove

| Kingswinford

| West Midlands

| DY6 9HS

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Surface Processing Limited

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 Directors' Report 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 Surface Processing Limited for the year ended 30 September 2025 which comprise the Profit and Loss Account, 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 Surface Processing 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 Surface Processing Limited and state those matters that we have agreed to state to the Board of Directors of Surface Processing 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 Surface Processing Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Surface Processing 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 profit of Surface Processing Limited. You consider that Surface Processing 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 Surface Processing 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.

Wilkes Tranter & Co Limited

Brook House

Moss Grove

Kingswinford

West Midlands

DY6 9HS

14 April 2026

Surface Processing Limited (Registered number: 02971263)

Balance Sheet

30 September 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 808,540 |  | 745,432 |  |

Investments | 5 | 5,080 |  | 5,080 |  |

813,620 |  | 750,512 |  |

CURRENT ASSETS

Stocks | 11,875 |  | 15,450 |  |

Debtors | 6 | 600,287 |  | 448,319 |  |

Cash at bank | 205,165 |  | 177,408 |  |

817,327 |  | 641,177 |  |

CREDITORS

Amounts falling due within one year | 7 | (616,848 | ) | (389,891 | ) |

NET CURRENT ASSETS | 200,479 |  | 251,286 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,014,099 |  | 1,001,798 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (246,418 | ) | (262,510 | ) |

PROVISIONS FOR LIABILITIES | (171,864 | ) | (142,608 | ) |

NET ASSETS | 595,817 |  | 596,680 |  |

CAPITAL AND RESERVES

Called up share capital | 34 |  | 34 |  |

Revaluation reserve | 10 | 53,916 |  | 53,916 |  |

Capital redemption reserve | 68 |  | 68 |  |

Retained earnings | 541,799 |  | 542,662 |  |

595,817 |  | 596,680 |  |

Surface Processing Limited (Registered number: 02971263)

Balance Sheet - continued

30 September 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 14 April 2026 and were signed on its behalf by:

A H McMurray - Director

Surface Processing Limited (Registered number: 02971263)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Surface Processing 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.

| Preparation of consolidated financial statements

| The financial statements contain information about Surface Processing Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| 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 | - | Nil

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

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 25% on reducing balance

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised 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.

| 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.

Surface Processing Limited (Registered number: 02971263)

Notes to the Financial Statements - continued

for the Year Ended 30 September 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

| 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 25 (2024 - 21 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 October 2024 | 175,000 |  | 662,076 |  | 37,676 |  | 361,784 |  | 1,236,536 |  |

| Additions | - |  | 42,500 |  | 7,471 |  | 173,276 |  | 223,247 |  |

| Disposals | - |  | - |  | - |  | (13,000 | ) | (13,000 | ) |

| At 30 September 2025 | 175,000 |  | 704,576 |  | 45,147 |  | 522,060 |  | 1,446,783 |  |

| DEPRECIATION

| At 1 October 2024 | - |  | 317,105 |  | 28,904 |  | 145,095 |  | 491,104 |  |

| Charge for year | - |  | 71,524 |  | 5,057 |  | 80,827 |  | 157,408 |  |

| Eliminated on disposal | - |  | - |  | - |  | (10,269 | ) | (10,269 | ) |

| At 30 September 2025 | - |  | 388,629 |  | 33,961 |  | 215,653 |  | 638,243 |  |

| NET BOOK VALUE

| At 30 September 2025 | 175,000 |  | 315,947 |  | 11,186 |  | 306,407 |  | 808,540 |  |

| At 30 September 2024 | 175,000 |  | 344,971 |  | 8,772 |  | 216,689 |  | 745,432 |  |

Surface Processing Limited (Registered number: 02971263)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 5,080 |  |

| NET BOOK VALUE

| At 30 September 2025 | 5,080 |  |

| At 30 September 2024 | 5,080 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 558,826 |  | 400,296 |  |

| Amounts owed by group undertakings | - |  | 6,642 |  |

| Other debtors | 41,461 |  | 41,381 |  |

600,287 |  | 448,319 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 6,667 |  | 10,000 |  |

| Hire purchase contracts | 141,520 |  | 101,688 |  |

| Trade creditors | 132,653 |  | 120,883 |  |

| Amounts owed to group undertakings | 125,077 |  | - |  |

| Taxation and social security | 117,893 |  | 92,888 |  |

| Other creditors | 93,038 |  | 64,432 |  |

616,848 |  | 389,891 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 6,667 |  |

| Hire purchase contracts | 246,418 |  | 255,843 |  |

246,418 |  | 262,510 |  |

Surface Processing Limited (Registered number: 02971263)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 387,938 |  | 357,531 |  |

10. | RESERVES

| Revaluation

| reserve

£ |

| At 1 October 2024

| and 30 September 2025 | 53,916 |  |