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REGISTERED NUMBER: 02298949 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

B.L.T Circuit Services Limited

B.L.T Circuit Services Limited (Registered number: 02298949)

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 |

B.L.T Circuit Services Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | R M Black

| REGISTERED OFFICE: | Unit 2/3 North Luton Industrial Estate

| Sedgewick Road

| LUTON

| Bedfordshire

| LU4 9DT

| REGISTERED NUMBER: | 02298949 (England and Wales)

| AUDITORS: | GH Audit Limited

| Brigham House

| 93 High Street

| Biggleswade

| Bedfordshire

| SG18 0LD

B.L.T Circuit Services Limited (Registered number: 02298949)

Balance Sheet

31 December 2025

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

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 6 | 36,463 |  | - |  |

Tangible assets | 7 | 72,146 |  | 99,856 |  |

108,609 |  | 99,856 |  |

CURRENT ASSETS

Stocks | 806,122 |  | 846,762 |  |

Debtors | 8 | 4,492,376 |  | 3,834,051 |  |

Cash at bank | 64,659 |  | 33,548 |  |

5,363,157 |  | 4,714,361 |  |

CREDITORS

Amounts falling due within one year | 9 | 723,713 |  | 645,969 |  |

NET CURRENT ASSETS | 4,639,444 |  | 4,068,392 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,748,053 |  | 4,168,248 |  |

PROVISIONS FOR LIABILITIES | 18,036 |  | 24,964 |  |

NET ASSETS | 4,730,017 |  | 4,143,284 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 100 |  | 100 |  |

Retained earnings | 4,729,917 |  | 4,143,184 |  |

SHAREHOLDERS' FUNDS | 4,730,017 |  | 4,143,284 |  |

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 director and authorised for issue on 20 May 2026 and were signed by:

R M Black - Director

B.L.T Circuit Services Limited (Registered number: 02298949)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| B.L.T Circuit 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover represents the amount derived from the provision of goods and services falling within the company's activities.

| Revenue is recognised as goods are despatched at which point invoices are raised and sales are recorded in the accounting system.

| 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 seven years.

| 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 reducing balance and 15% on reducing balance

| Stocks

| Stock is valued at the lower of cost and net realisable value. Cost is valued on a first in, first out basis. Processed goods and work in progress are valued at the material content and, if significant, a proportion of labour and overhead expenses.

| 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.

B.L.T Circuit Services Limited (Registered number: 02298949)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss. .

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 14 (2024 - 13 ) .

5. | AUDITORS' REMUNERATION

| Auditors Remuneration for the year was £8,700 (£8,400 2024)

B.L.T Circuit Services Limited (Registered number: 02298949)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

6. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| Additions | 36,463 |  |

| At 31 December 2025 | 36,463 |  |

| NET BOOK VALUE

| At 31 December 2025 | 36,463 |  |

7. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 387,526 |  |

| Additions | 22,571 |  |

| Disposals | (241,241 | ) |

| At 31 December 2025 | 168,856 |  |

| DEPRECIATION

| At 1 January 2025 | 287,670 |  |

| Charge for year | 15,964 |  |

| Eliminated on disposal | (206,924 | ) |

| At 31 December 2025 | 96,710 |  |

| NET BOOK VALUE

| At 31 December 2025 | 72,146 |  |

| At 31 December 2024 | 99,856 |  |

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

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

£ | £ |

| Trade debtors | 562,341 |  | 559,531 |  |

| Amounts owed by group undertakings | 3,793,306 |  | 3,220,656 |  |

| Other debtors | 136,729 |  | 53,864 |  |

4,492,376 |  | 3,834,051 |  |

B.L.T Circuit Services Limited (Registered number: 02298949)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

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

£ | £ |

| Trade creditors | 176,605 |  | 339,925 |  |

| Amounts owed to group undertakings | 162,987 |  | - |  |

| Taxation and social security | 221,236 |  | 199,651 |  |

| Other creditors | 162,885 |  | 106,393 |  |

723,713 |  | 645,969 |  |

10. | LEASING AGREEMENTS

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

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

£ | £ |

| Within one year | 67,808 |  | 53,685 |  |

| Between one and five years | 69,605 |  | 80,616 |  |

137,413 |  | 134,301 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted and issued:

| Number: | Class: | Nominal | 31/12/25 |  | 31/12/24

| value: | £ | £ |

| 100 | Share capital | £1 | 100 |  | 100 |  |

12. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Colin Airey FCCA (Senior Statutory Auditor)

| for and on behalf of GH Audit Limited

13. | OTHER FINANCIAL COMMITMENTS

| There is a fixed and floating charge over the assets of the company.

14. | ULTIMATE CONTROLLING PARTY

| The company is a wholly owned subsidiary of AIM Solder (UK) Ltd. The ultimate controlling party is AIM Metals & Alloys Inc , registered office 9100 Bou Henri - Bourassa East, Montreal, Quebec, Canada H1E 2SA .