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REGISTERED NUMBER: 06231186 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 August 2025 |

| for |

| Pearsons Engineering Services Limited |

| Pearsons Engineering Services Limited (Registered number: 06231186) |

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Pearsons Engineering Services Limited |

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | Mr N Pearson

| Mrs C Pearson

| SECRETARY: | Mrs C Pearson

| REGISTERED OFFICE: | Wincanton House

| Wincanton Close

| Derby

| Derbyshire

| DE24 8NB

| REGISTERED NUMBER: | 06231186 (England and Wales)

| ACCOUNTANTS: | Bates Weston LLP

| Chartered Accountants

| The Mills

| Canal Street

| Derby

| DE1 2RJ

| Pearsons Engineering Services Limited (Registered number: 06231186) |

Balance Sheet

31 August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 354,206 |  | 389,195 |  |

Investment property | 5 | 176,903 |  | - |  |

531,109 |  | 389,195 |  |

CURRENT ASSETS

Stocks | 103,180 |  | 128,823 |  |

Debtors | 6 | 484,563 |  | 737,580 |  |

Cash at bank | 405,156 |  | 815,920 |  |

992,899 |  | 1,682,323 |  |

CREDITORS

Amounts falling due within one year | 7 | 131,512 |  | 312,366 |  |

NET CURRENT ASSETS | 861,387 |  | 1,369,957 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,392,496 |  | 1,759,152 |  |

PROVISIONS FOR LIABILITIES | 67,300 |  | 73,947 |  |

NET ASSETS | 1,325,196 |  | 1,685,205 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 1,325,194 |  | 1,685,203 |  |

1,325,196 |  | 1,685,205 |  |

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

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

| Pearsons Engineering Services Limited (Registered number: 06231186) |

Balance Sheet - continued

31 August 2025

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 18 May 2026 and were signed on its behalf by:

Mr N Pearson - Director

Mrs C Pearson - Director

| Pearsons Engineering Services Limited (Registered number: 06231186) |

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Pearsons Engineering Services 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 net invoiced sales of goods and services, excluding value added tax, including, where applicable, relevant costs and overheads plus attributable profit to date recoverable on contracts. Turnover from the sale of goods is recognised when the company has transferred the significant risks and rewards of ownership to the buyer and it is probable that the agreed upon payment will be received. In relation to services, turnover is recognised in the year in which the services are provided.

| Tangible fixed assets

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

| Equipment | - | 15% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Investment property

| Investment property is not depreciated but is revalued annually at its fair value, 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". Any aggregate surplus or deficit arising from changes in fair value are taken to the profit and loss account and transferred to a fair value reserve.

| Stock and work in progress

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

| Cost represents the invoiced cost of materials on a first in first out basis.

| Net realisable value is based on the estimated selling price less further costs expected to be incurred upon completion.

| Amounts recoverable on contracts are valued at anticipated net sales value of work done after provision for contingencies and anticipated future losses on contracts.

| Deferred tax

| Deferred tax is recognised in respect of all material timing differences.

| 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.

| Operating lease commitments

| Rentals paid under operating leases are charged to the profit and loss account as incurred.

| Pearsons Engineering Services Limited (Registered number: 06231186) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 21 (2024 - 21 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| Equipment |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 September 2024 | 488,940 |  | 10,722 |  | 354,819 |  | 9,154 |  | 863,635 |  |

| Additions | 7,269 |  | - |  | 44,516 |  | 532 |  | 52,317 |  |

| Disposals | - |  | - |  | (68,671 | ) | - |  | (68,671 | ) |

| At 31 August 2025 | 496,209 |  | 10,722 |  | 330,664 |  | 9,686 |  | 847,281 |  |

| DEPRECIATION

| At 1 September 2024 | 285,709 |  | 7,261 |  | 174,435 |  | 7,035 |  | 474,440 |  |

| Charge for year | 31,259 |  | 519 |  | 44,699 |  | 1,821 |  | 78,298 |  |

| Eliminated on disposal | - |  | - |  | (59,663 | ) | - |  | (59,663 | ) |

| At 31 August 2025 | 316,968 |  | 7,780 |  | 159,471 |  | 8,856 |  | 493,075 |  |

| NET BOOK VALUE

| At 31 August 2025 | 179,241 |  | 2,942 |  | 171,193 |  | 830 |  | 354,206 |  |

| At 31 August 2024 | 203,231 |  | 3,461 |  | 180,384 |  | 2,119 |  | 389,195 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| Additions | 176,903 |  |

| At 31 August 2025 | 176,903 |  |

| NET BOOK VALUE

| At 31 August 2025 | 176,903 |  |

| Fair value at 31 August 2025 is represented by:

£ |

| Valuation in 2025 | 176,903 |  |

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

2025 | 2024 |

£ | £ |

| Cost | 176,903 |  | - |  |

| Investment property was valued on a fair value basis on 31 August 2025 by the directors .

| Pearsons Engineering Services Limited (Registered number: 06231186) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

6. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 322,544 |  | 563,338 |  |

| Amounts recoverable on contracts | 2,268 |  | 11,635 |  |

| Other debtors | 2,050 |  | 5,550 |  |

| Directors' loan account | 96,737 |  | 90,955 |  |

| Prepayments and accrued income | 28,316 |  | 33,688 |  |

451,915 |  | 705,166 |  |

| Amounts falling due after more than one year:

| Tax | 32,648 |  | 32,414 |  |

| Aggregate amounts | 484,563 |  | 737,580 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 50,947 |  | 111,223 |  |

| Tax | 3,830 |  | 94,643 |  |

| Social security and other taxes | 60,030 |  | 90,259 |  |

| Other creditors | 2,380 |  | 2,939 |  |

| Commercial card | 4,068 |  | 4,953 |  |

| Accrued expenses | 10,257 |  | 8,349 |  |

131,512 |  | 312,366 |  |

8. | LEASING AGREEMENTS

| The minimum lease payments on non-cancellable operating leases committed to be paid are £117,583 (2024 - £159,083).

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| Interest has been charged at the official rate of interest prescribed by HM Revenue and Customs and the balance is repayable on demand.