REGISTERED NUMBER: 02154099 (England and Wales)

Strategic Report, Report of the Directors and

Financial Statements for the Year Ended 31 December 2025

for

Weightron Bilanciai Limited

Page

Company Information

1

Strategic Report

2

Report of the Directors

8

Report of the Independent Auditors

10

Statement of Comprehensive Income

13

Balance Sheet

14

Statement of Changes in Equity

15

Notes to the Financial Statements

16

DIRECTORS:

Mr N Burley

Mr D M Jones

Mr N A Catt

SECRETARY:

Ms S Ducker

REGISTERED OFFICE:

Titan Works

Broombank Road

Chesterfield

Derbyshire

S41 9QJ

REGISTERED NUMBER:

02154099 (England and Wales)

AUDITORS:

SMH Group Audit

Statutory Auditors

5 Westbrook Court

Sharrow Vale Road

Sheffield

South Yorkshire

S11 8YZ

The directors present their strategic report for the year ended 31 December 2025.

I would like to take this opportunity to give you an overview of the performance of Weightron Bilanciai Ltd throughout 2025, some of the significant challenges we faced and a view of what we expect in 2026.

One Year of a New Government

Following the UK's General Election at the end of 2024 we saw several changes made by the government in 2025 that had an impact in the UK economy both good and bad, moreover we saw the ripple effect that had on business confidence in 2025 and the negative effect the media had on business confidence by headlining some of the proposed changes that never happened, this constant noise from the media made for an unsettled environment within the business world and delayed investments across all sectors of industry.

Employer National Insurance Contributions (NICs): Starting from April 2025 the government increased the main rate of employer secondary Class 1 NICs from 13.8% to 15%. This change aims to bolster funding for public services and infrastructure projects. To support smaller firms, the Employment Allowance was increased from £5,000 to £10,500, which the government states will result in 865,000 employers paying no NI contributions in the following year.

Threshold Adjustments: Starting from April 2025 the government reduced the threshold at which employers begin paying NICs from £9,100 to £5,000 per year. This adjustment broadens the base of employers contributing to the National Insurance system

Wage Increases: On 1 April 2025, the National Living Wage rose for those aged 21+, alongside significant increases for younger workers (aged 18-20) as part of a move to eventually unify wage bands.

Taxation: The corporation tax rate has been capped at 25% for the duration of the parliament, with potential reductions considered to maintain international competitiveness. Additionally, the government has committed to retaining full expensing of capital expenditures on new plant and machinery, alongside the Annual Investment Allowance (AIA), which offers full relief on up to £1 million of expenditure annually.

Business Rates Reform: Relief for retail, hospitality, and leisure businesses was adjusted to 40% (down from 75%) starting in April 2025. Additionally, 250,000 small businesses are expected to benefit from permanently lower rates, while high-value properties (above £500,000 rateable value) face higher multipliers.

Taxation Adjustments: Capital Gains Tax (CGT) for business asset disposal relief increased from 10% to 18% in April 2025.

Positive Changes towards our relationship with the EU

As we are part of a European Group (Bilanciai Group) it is imperative that we have closer ties with the EU and continue to foster a better relationship with EU regarding all aspects of work and legislation that over the last years we have had uncertainty over. We faced exponential costs, not only in money but also in the leaderships time navigating these changes that eventually amounted to nothing and a return to follow the existing EU directives. These costs have mainly been within the proposed changes surrounding the UK legislation relating to our sector for EC type approvals being transformed to UKCA type approvals, changes in notified bodies, ATEX regulations, import and export changes combined with sending goods to Northern Ireland that is part of the United Kingdom.

New regulation for exporting goods to Northern Ireland Green/Red Lane System: Goods remaining in NI use the "Green Lane" (simplified, no full customs declaration), while goods "at risk" of moving to the EU use the "Red Lane",

Product Regulation (PRAM Bill): The Product Regulation and Metrology Bill allows the UK to accept EU safety standards while retaining the flexibility to deviate in the interest of UK businesses.

EU Entry/Exit System (EES): The EU is launching its automated border control system on October 12, 2025, which will require non-EU citizens (including UK nationals) to register fingerprints and photos, potentially causing delays.

eGates Access: The UK secured commitments for British citizens to use more eGates at EU borders to mitigate potential delays.

Youth Mobility Scheme: Negotiations are underway to create a new "youth experience scheme," allowing 18-30 year-olds to work or study in the EU/UK, though this is not a return to free movement.

Professional Qualifications: Dialogues have been set up to address the mutual recognition of professional qualifications, which has been a barrier for service providers. These are to name a few items that have a positive impact on relationship with the EU.

UK FINANCIAL INFORMATION

Bank of England Base Rates

Borrowing money became easier with lower base rate that steadily fell throughout 2025 from 4.75% to 3.75%, a good indicator of the UK's monetary policy being under control with further reductions forecasted in 2026 to 3.25%.

This provides more confidence in the economy and improves capital investment in projects where our company is involved.

Manufacturing production: UK Manufacturing PMI (Purchase Managers Index) rose to 51.6 in January 2026, up from 50.6 in December and above market expectations of 50.6, according to a preliminary estimate. The latest reading marked the strongest improvement in manufacturing business conditions since August 2024, driven by the largest increase in production since October and the first rise in new export orders in four years. Meanwhile, employment continued to decline. On the price front, both input costs and factory gate charges continued to rise. Business confidence strengthened notably despite ongoing geopolitical uncertainties, with firms citing planned investment, a recovery in sales pipelines, improving broader economic conditions, and lower borrowing costs as key drivers.

United Kingdom GDP Growth Rate

The UK economy expanded by just 0.1% in Q3 2025, confirming preliminary estimates and slowing from 0.3% growth in the previous quarter. The production sector fell 0.3%, led by manufacturing (-0.8%) and mining and quarrying (-0.4%). Within manufacturing, transport equipment declined 4.7%, with motor vehicles, trailers, and semi-trailers tumbling 10.3% after a cyberattack severely disrupted operations at Jaguar Land Rover in September. Meanwhile, services rose 0.2%, supported by financial, insurance, and real estate activities, while professional and technical services declined. Construction output grew 0.2%, driven by repair and maintenance, though new work fell. On the expenditure side, household consumption increased 0.3%, government spending rose 0.4%, and business investment rebounded 1.5%. On an annual basis, GDP expanded 1.3%, slightly down from 1.4% in Q2, in line with initial estimates.

UK GDP Forecasts (2026-2027)

- 2026 Forecast: The IMF projects UK GDP growth of 1.3%, while other independent forecasts (like RSM UK) suggest around 1.2%. The OECD revised its 2026 forecast for the UK up slightly to 1.2%.

- 2027 Forecast: The IMF projects a slight acceleration to 1.5%.

- 2025 Revised: The IMF increased its 2025 projection for the UK to 1.4%.

Comparison within G7/G8

- Position: The UK is expected to be the second-fastest growing economy in the G7 in 2026, trailing only the United States.

- Performance: The UK's growth is expected to outperform that of Japan, Italy, and France, and match Germany in 2026.

- Drivers: Growth is expected to be supported by a, relative to peers, improving labour market and cooling inflation.

Key Factors for 2026

- Inflation: Expected to average around 2.7% in 2026, dropping below 3% by April 2026.

- Interest Rates: The Bank of England is expected to move cautiously, with the base rate potentially settling around 3.5%.

- Risks: While the outlook is relatively positive among the G7, high levels of household saving and low productivity could keep growth within a low 1-1.5% range

UK-US TRADING RELATIONSHIP (2025/26)

On April 2, which he called "Liberation Day", Trump announced sweeping tariffs impacting nearly all sectors of the US economy. Global stock markets crashed amid increased volatility following the introduction of new tariff policies by U.S. president Donald Trump during his second term, the UK government worked to reduce the impact of the tariffs to lessen the impact on UK manufacturing businesses.

Trade Policies and Tariffs:

The US announced updated tariffs on 2 April 2025

The US has announced that it would impose an additional 10% tariff on top of existing US duties, fees and taxes on imports from the UK. This came into effect on 5 April at 00:01 EST.

These additional tariffs do not apply to US imports of:

Steel and aluminium articles and automobiles/automobile parts, which are subject to separate additional 25% tariffs

copper, pharmaceuticals, semiconductors and lumber, energy, energy products and other minerals not available in the US

Total Trade Volume: The total trade in goods and services is exceptionally high, with 2025 data indicating over £322 billion in total bilateral trade.

Export Dominance: The UK exports more to the US than any other single country, with goods exports reaching roughly £59-£65 billion in 2024/2025 and services exports (financial, professional services) exceeding that value.

Key Sectors: Major goods traded include pharmaceuticals, aircraft, cars, and machinery.

Investments: The US and UK are each other's largest investors, supporting over 1 million jobs in each other's economies.

Trade Deals and Tariffs: While a comprehensive free trade agreement has faced delays, in May 2025, the U.K. and U.S. announced a new "Economic Prosperity Deal" to reduce tariffs on goods like steel, aluminium, and cars.

Trade Balance: While the UK has a trade surplus in services, the overall relationship is balanced, with £59.3 billion of goods exported to the US and £57.1 billion imported from them in 2024.

BUSINESS COSTS

Raw Material Cost: Steel costs began to stabilise at the end of 2024 and remained consistent throughout 2025, this market stabilisation allowed us to successfully plan steel stock supply and end user pricing without the requirement to adjust our pricing policy several times in the year as we had done in previous years. I would like to provide an indication of the cost variances of the last six years:

2020: Beams £590 per tonne

2020: Plate £677 per tonne

2021: Beams £1100 per tonne

2021: Plate £1450 per tonne

2022: Beams £1500 per tonne

2022: Plate £1800 per tonne

2023: Beams £1080 per tonne

2023: Plate £1140 per tonne

2024: Beams £960 per tonne

2024: Plate £1080 per tonne

2025: Beams £918 per tonne

2025: Plate £1077 per tonne

Current pricing is at least 43.50% higher for beams than in 2020 but 48.14% lower than in 2022, for plate the prices are 45.61% higher than in 2020 but 40.17% lower than in 2022.

To remain competitive in the weighbridge sector we worked with our steel suppliers with accurate requirements forecasted, we negotiated fixed rate contracts only for quarterly periods so we could take the benefit of any proposed cost reductions and not be caught with high-cost material making us uncompetitive. This constant cost monitoring ensured that we remained the leader in weighbridge supply across the UK and we were able to offer guaranteed prices for longer periods.

Energy Cost: Our Solar PV Energy generation on the roof of our factory, that investment meant that over 75% of our energy requirements are met through Solar generation throughout the summer months and reduced during the winter months. We successfully negotiated a lower electricity kWh rate at the start of 2024 that lasted throughout 2025 and then followed on with a reduced rate for gas supply by Q4 of 2024 that ran through 2025, these medium term contracts have reduced our energy cost expenditure for 2025 however, the energy companies have managed to bypass Ofgem with the price caps only being effective on energy unit costs whilst standing charge for the metersaw an increase of 120%.

Investments: The Service and Software office workspaces had further investments with new resin flooring, new sit/stand desks for the software team, new workstation desks and chairs for the service admin team and service commercial support team, a new meeting workspace was created that can be utilised by all departments, and the project teamwork space was enlarged.

The production factory had an investment of new welding plant and equipment; boom arms were installed to remove the cable assembly from floor level, reducing trip hazards, the entire head office and factory facilities was redecorated and the administration offices had new office furniture, this investment has created a functional, clean and modern environment for our staff.

Our commitment to reducing our businesses carbon footprint continues with the sales and admin fleet diesel vehicles being replaced with full electric EV vehicles as replacement vehicles are required.

2025 continued to see further investment in new ERP and CRM software tools, the Solarvista Live Service application was fully optimised with the added functionality for the service department and mobile workers improving our workflow and operational procedures. The new CRM Super Office software was operational in the company from June with full integration with Solarvista Live, this combined software investment brought a complete automation of data between departments and tasks, it created a new software and service support ticketing system request procedure alongside the standard commercial activity functionality, reducing hours of wasted time and duplication.

Further investment in Cloud Technologies platform CENTRIX continued with our development software tooling project being run in conjunction with Bilanciai Italy to deliver a new software solution that is utilised by all our group companies providing the basis of our software development for the next 10 years, test sites were deployed in 2025 with great success and further more complex sites applications go live in 2026.

Health and Safety

Financial resources were made available to provide enhanced in-house training, Mental Health awareness and access to counselling, health and safety training and constant monitoring of possible harmful activities to ensure that employees are not exposed to unnecessary risk whilst at work. New workwear, additional PPE was provided to all staff throughout the service, office administration and sales teams and new vehicle medical kits were provided to all employees who required them, health and safety is paramount in our day-to-day operation.

2025- INFLATION IN THE UK.

UK consumer price inflation rose to 3.4% in December 2025, up from November's eight-month low of 3.2% and slightly above market expectations of 3.3%. This year-end acceleration, the first since July, could complicate the Bank of England's efforts to guide inflation back toward its 2% target, though the rise is expected to be temporary thanks to government interventions. The increase was largely driven by higher prices for alcohol and tobacco, which jumped to 5.2% from 4.0% in November due to the timing of tobacco duty changes, and transport costs, which rose to 4.0% from 3.7% on the back of higher airfares. Additional upward pressure came from food and non-alcoholic beverages (4.5% vs. 4.2%). Services inflation, a key gauge of domestic price pressures for the BOE, edged up slightly to 4.5% from 4.4%, below expectations. Core inflation, which excludes volatile items like unprocessed food and energy, remained steady at 3.2%, marking its lowest level since December 2024

Recent Inflation rates for UK (%'s)

Year

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Year

2025

3.00

2.80

2.60

3.50

3.40

3.60

3.80

3.80

3.80

3.60

3.20

3.40

3.38

2024

4.00

3.40

3.20

2.30

2.00

2.00

2.20

2.20

1.70

2.30

2.60

2.50

2.53

2023

10.05

10.14

10.05

8.66

8.68

7.95

6.82

6.66

6.65

4.60

3.94

3.99

7.35

2022

5.45

6.17

7.02

9.01

9.08

9.41

10.1

9.87

10.09

11.05

10.67

10.53

9.04

2021

0.70

0.41

0.71

1.52

2.11

2.51

2.04

3.19

3.08

4.20

5.13

5.38

2.58

2020

1.77

1.71

1.52

0.76

0.48

0.60

1.04

0.22

0.53

0.69

0.31

0.59

0.85

Inflation increased in 2025 as expected but it will fall back to the 2% target

Inflation has increased temporarily in 2025. This is partly because of increases in energy prices, food prices, and increases in some regulated prices such as water bills. Inflation was projected to rise slightly further to 4% by September, actually reaching 3.8%.

We expect inflation to fall back to the 2% target after that. But there are risks around this path.

Inflation could stay higher than expected if the prices of some services continue to rise quite quickly. On the other hand, spending in the economy could be weaker than expected, which would slow price rises.

FINANCIAL AND SALES

2025, Weightron Bilanciai saw a growth in turnover compared to 2024, the growth was due to several factors, one being the start of several large project orders that had been won in 2023 & 2024 with start dates throughout 2025, increases in service and support contract revenue also contributed to the overall growth.

The stability following the previous years of high inflation that drove end user prices upwards and thus having an effect on the turnover of 2023 and 2024, 2025 saw our end user prices remain unchanged as we pressed to maintain market share in the weighbridge, automation and software sectors.

The company has returned an excellent trading profit exceeding 2024 and above budgeted expectations, margins were improved and will continue to do so with greater visibility on all aspects of the business thanks to the investment we have made in the new back-office ERP/CRM solutions. The automation of processes throughout the business has and will continue to improve efficiency throughout 2026 and we are confident that our continued approach to investment programs that improve of working environment are essential.

Service and Support

Aftersales service and support remain at the heart of our business and is the most vital part of the company's income, our continued commitment to invest in expanding this area of operation was evident in 2025 with the introduction of additional new field-based service technicians, an additional service commercial account manager for the South, two new contracts sales managers for the north and midlands areas and the successful handover from our retiring Service Director to our business unit manager who is working closely alongside the service manager and service team based at Chesterfield. Additional competency was added in our compliance officer role with the recruitment of a new employee who has improved all aspects of compliance and health and safety and will continue to do so throughout 2026.

Scheduled product and metrology training sessions were held at Taunton and Chesterfield, and a further intensified training plan for 2026 has been scheduled to keep all the service up to date with current technologies.

The board of Directors and management team are working hard to ensure the company strategic goals are achieved, safeguarding the employment of employees of Weightron Bilanciai, introducing new working practices to improve the companies efficiency and where possible to increase remuneration, 2026 will be another testing time for many businesses, the choices between short term and long-term investments will still remain difficult for some companies as we have seen many businesses reducing head count and closures of long established companies that have been our customers for many years , other unknowns from US foreign policy on global trade tariffs and security still leave the many wondering if we will see further conflicts across the middle east or in the Ukraine, these actions have a direct impact on global stock markets and business confidence.

The UK business outlook for 2026 suggests a period of modest, stable growth (approx. 1.0%-1.4% GDP), characterized by easing inflation, lower interest rates, and a focus on productivity, AI adoption, and margin management. While inflationary pressures are easing, high tax burdens, a softening labour market with rising unemployment, and potential geopolitical risks present continued challenges.

Key 2026 Business Forecast Themes:

Economic Growth: GDP growth is projected to remain modest, with forecasts ranging from 1.0% to 1.4%, signalling a period of slow, steady recovery rather than a boom.

Inflation & Rates: Inflation is expected to fall towards the 2% target (around 1.9%-2%), allowing the Bank of England to potentially lower base interest rates to around 3.5% in 2026.

Investment & Strategy: Businesses are prioritizing "smart" investments-AI, digital transformation, and energy efficiency-to drive productivity and rebuild margins.

Labour Market & Costs: Unemployment is expected to rise (around 5.1%), indicating a softer labour market, while high operating costs and frozen tax thresholds will continue to pressure business cash flow.

Sector Highlights: Manufacturing is focusing on decarbonisation and supply chain resilience, while professional services are increasingly adopting data-driven decision-making and AI to enhance profitability.

Consumer Outlook: Despite easing inflation, consumer spending is expected to remain cautious due to compressed household budgets.

Businesses are advised to focus on operational efficiency and financial resilience to navigate this low-growth, high-tax environment.

ON BEHALF OF THE BOARD:

Mr N A Catt - Director

6 May 2026

The directors present their report with the financial statements of the company for the year ended 31 December 2025.

DIVIDENDS

An interim dividend of 1.24 per share was paid on 25 June 2025. The directors recommend that no final dividend be paid.

The total distribution of dividends for the year ended 31 December 2025 will be £ 843,354 .

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2025 to the date of this report.

Mr N Burley

Mr D M Jones

Mr N A Catt

Other changes in directors holding office are as follows:

Mr D A Clark - resigned 31 March 2025

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, SMH Group Audit, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Mr N A Catt - Director

6 May 2026

Opinion

We have audited the financial statements of Weightron Bilanciai Limited (the 'company') for the year ended 31 December 2025 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of directors' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page eight, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our assessment of the susceptibility to material misstatement, whether by fraud or error, is made in a risk based

approach.

In this approach, laws and regulations applicable to the entity, such as the Companies Act 2006, United Kingdom Generally Accepted Accounting Practice including Financial Reporting Standard 102, the relevant tax compliance regulations within the UK, employment law, and Health and Safety law is considered, and the policies and controls the entity has in place to comply with these laws are reviewed, by discussion, reviews of correspondence and registrations monitored by external bodies. The engagement team remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

Policies and controls relating to the risk of material misstatement as a result of fraud are also considered. These are assessed by obtaining an understanding of the company's operations and control environment. The policies and controls have been reviewed by discussion, review and sample testing of accounting entries, challenging assumptions and judgements, reviewing and evaluating related parties transactions, and wider background searches.Testing of income recognition and cut off, existence and valuation of inventories, and translation of foreign currency exchange is also completed.

We have ensured that the engagement team have appropriate levels of competence and experience to effectively monitor these risks and carry out work relevant to our assessment of each risk, including consideration of the industry the company operates in and its size and complexity.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

James Salim FCCA (Senior Statutory Auditor)

for and on behalf of SMH Group Audit

Statutory Auditors

5 Westbrook Court

Sharrow Vale Road

Sheffield

South Yorkshire

S11 8YZ

27 May 2026

TURNOVER

15,800,562

14,391,389

Cost of sales

(8,678,849

)

(8,059,188

)

GROSS PROFIT

7,121,713

6,332,201

Distribution costs

(483,023

)

(413,261

)

Administrative expenses

(4,029,929

)

(3,979,839

)

2,608,761

1,939,101

Other operating income

123,513

107,428

OPERATING PROFIT

5

2,732,274

2,046,529

Interest receivable and similar income

33,685

37,709

2,765,959

2,084,238

Interest payable and similar expenses

7

(15,201

)

(832

)

PROFIT BEFORE TAXATION

2,750,758

2,083,406

Tax on profit

8

(524,187

)

(336,579

)

PROFIT FOR THE FINANCIAL YEAR

2,226,571

1,746,827

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

2,226,571

1,746,827

FIXED ASSETS

Intangible assets

10

120,288

-

Tangible assets

11

392,072

387,451

Investments

12

1,841,773

1,707,372

2,354,133

2,094,823

CURRENT ASSETS

Stocks

13

2,289,745

2,099,243

Debtors

14

1,155,951

1,312,198

Investments

15

200

200

Cash at bank and in hand

8,508,424

6,883,540

11,954,320

10,295,181

CREDITORS

Amounts falling due within one year

16

(4,151,035

)

(3,647,288

)

NET CURRENT ASSETS

7,803,285

6,647,893

TOTAL ASSETS LESS CURRENT LIABILITIES

10,157,418

8,742,716

PROVISIONS FOR LIABILITIES

18

(96,830

)

(65,345

)

NET ASSETS

10,060,588

8,677,371

CAPITAL AND RESERVES

Called up share capital

19

684,146

684,146

Capital redemption reserve

35,500

35,500

Fair value reserve

16,391

16,391

Retained earnings

9,324,551

7,941,334

SHAREHOLDERS' FUNDS

10,060,588

8,677,371

The financial statements were approved by the Board of Directors and authorised for issue on 6 May 2026 and were signed on its behalf by:

Mr N A Catt - Director

Called up

Capital

Fair

share

Retained

redemption

value

Total

capital

earnings

reserve

reserve

equity

£

£

£

£

£

Balance at 1 January 2024

684,146

7,037,867

35,500

16,391

7,773,904

Changes in equity

Total comprehensive income

-

1,746,827

-

-

1,746,827

Dividends

-

(843,360

)

-

-

(843,360

)

Balance at 31 December 2024

684,146

7,941,334

35,500

16,391

8,677,371

Changes in equity

Total comprehensive income

-

2,226,571

-

-

2,226,571

Dividends

-

(843,354

)

-

-

(843,354

)

Balance at 31 December 2025

684,146

9,324,551

35,500

16,391

10,060,588

1.	STATUTORY INFORMATION

Weightron Bilanciai 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

The company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

•

the requirements of Section 7 Statement of Cash Flows.

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 2000, is being amortised evenly over its estimated useful life of ten 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.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Fixtures and fittings

-

15% on cost and Straight line over 7 years

Motor vehicles

-

15% on cost

Freehold property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Investments in associates

Investments in associate 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 Statement of Comprehensive Income, 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

3.	EMPLOYEES AND DIRECTORS

2025

2024

£

£

Wages and salaries

3,647,048

3,557,012

Social security costs

418,386

376,525

Other pension costs

69,518

71,269

4,134,952

4,004,806

The average number of employees during the year was as follows:

2025

2024

Administration

18

18

Production

5

6

Selling and distribution

48

48

Management

3

4

74

76

4.	DIRECTORS' EMOLUMENTS

2025

2024

£

£

Directors' remuneration

408,291

425,155

Information regarding the highest paid director is as follows:

2025

2024

£

£

Emoluments etc

154,877

151,493

5.	OPERATING PROFIT

The operating profit is stated after charging/(crediting):

2025

2024

£

£

Hire of plant and machinery

44,160

47,941

Other operating leases

147,931

148,170

Depreciation - owned assets

49,943

45,225

Computer software amortisation

21,341

-

Foreign exchange differences

(38,849

)

17,026

6.	AUDITORS' REMUNERATION

2025

2024

£

£

Fees payable to the company's auditors for the audit of the company's financial statements

9,944

9,040

The Company has taken advantage of the exemption not to disclose amounts paid for non audit services as these are disclosed in the group accounts of the parent Company.

7.

INTEREST PAYABLE AND SIMILAR EXPENSES

2025

2024

£

£

Other interest

15,201

832

8.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

2025

2024

£

£

Current tax:

UK corporation tax

492,702

323,611

Deferred tax

31,485

12,968

Tax on profit

524,187

336,579