Company registration number 00976342 (England and Wales)
LHY POWERTRAIN LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
LHY POWERTRAIN LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 12
LHY POWERTRAIN LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£000
£000
£000
£000
Fixed assets
Tangible assets
4
21
33
Current assets
Stocks
5
661
1,370
Debtors
6
2,489
2,807
Cash at bank and in hand
1,304
232
4,454
4,409
Creditors: amounts falling due within one year
7
(470)
(660)
Net current assets
3,984
3,749
Total assets less current liabilities
4,005
3,782
Provisions for liabilities
(878)
(1,163)
Net assets
3,127
2,619
Capital and reserves
Called up share capital
8
1,000
1,000
Profit and loss reserves
2,127
1,619
Total equity
3,127
2,619

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements. true

The financial statements were approved by the board of directors and authorised for issue on 28 May 2026 and are signed on its behalf by:
S Jabbar
Director
Company registration number 00976342 (England and Wales)
LHY POWERTRAIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

LHY Powertrain Limited is a private company limited by shares incorporated in England and Wales. The registered office is 12-13 Eyston Way, Abingdon, Oxfordshire, OX14 1TR.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1,000.

The financial statements have been prepared under the historical cost convention and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: The disclosure requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b), 11.48(c), 12.26, 12.27, 12.29(a), 12.29(b), and 12.29A;

- Section 26 ‘Share based Payment’: Share based payment arrangements required under FRS 102 paragraphs 26.18(b), 26.19 to 26.21 and 26.23;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The Company's immediate parent undertaking, Linde Hydraulics GmbH & Co. KG includes the Company in its consolidated financial statements. The consolidated financial statements of Linde Hydraulics GmbH & Co. KG are available to the public and copies can be obtained from Carl-von-Linde-Platz, D-63704 Aschaffenburg, Germany.

The ultimate parent undertaking and controlling party is Shandong Heavy Industries Group, a company incorporated in China. The financial statements of the Company are consolidated only into the financial statements of the immediate parent undertaking, Linde Hydraulics GmbH & Co. KG, a company registered in Germany.

LHY POWERTRAIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors continue to adopt the going concern basis of accounting in preparing the financial statements, which they consider to be appropriate for the following reasons.

The Company is a small operation that provides sales support for wider group operations and whilst the performance of the company continues to remain steady, the company is obligated to service a large - though significantly reduced in the current year - pension deficit by making minimum contributions each year.

The directors have prepared cash flow forecasts for a period of more than 12 months from the date of approval of these financial statements which indicate that the Company will have sufficient funds to meet its liabilities as they fall due for that period.

Consequently the directors are confident that the Company will have sufficient funds to continue to meet its liabilities as they fall due for at least 12 months from the date of approval of the financial statements and therefore have prepared the financial statements on a going concern basis.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
5 or 10 years or above
Fixtures, fittings and equipment
10 years or above
Data processing equipment
3 years or above

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

LHY POWERTRAIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Cost is calculated using the weighted average method. Net realisable value is based on estimated selling price, less further costs expected to be incurred to completion and disposal is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The Company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments subject to the provisions noted in the accounting policy 1.1 Accounting convention.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

LHY POWERTRAIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Equity instruments

Equity instruments issued by the Company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

LHY POWERTRAIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 6 -
1.12
Retirement benefits

The Company operates two pension plans for its employees; a Defined Contribution plan and a Defined Benefit plan.

The Defined Contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense when they are due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

The Defined Benefit plan defines the pension benefit that the employee will receive on retirement usually dependent upon several factors including age, length of service and remuneration. The Defined Benefit plan was closed for new entrants in 2014 and closed to future accrual from 31 December 2016.

The liability recognised in the balance sheet in respect of the defined benefit plan is the present value of the defined benefit obligation at the end of the reporting date less the fair value of the plan assets at the reporting date.

The defined benefit obligation is calculated using the projected unit credit method. Annually the company engages independent actuaries to calculate the obligation. The present value is determined by discounting the estimated future payments using market yields on high quality corporate bonds that are denominated in sterling and that have terms approximating the estimated period of the future payments ('discount rate').

The fair value of plan assets is measured in accordance with the FRS 102 fair value hierarchy and in accordance with the company's policy for similarly held assets. This includes the use of appropriate valuation techniques.

Actuarial gains and losses arising from experience adjustments and changes in actuarial assumptions are charged or credited to other comprehensive income. These amounts together with the return on plan assets, less amounts included in net interest, are disclosed as 'Re-measurement of net defined benefit liability'.

The cost of the defined benefit plan, recognised in profit or loss as employee costs, except where included in the cost of an asset, comprises the cost of plan introductions, benefit changes, curtailments and settlements.

In prior periods, while the plan remained open to future accrual, the cost of the defined benefit plan also included the increase in pension benefit liability arising from employee service during the period.

The net interest cost is calculated by applying the discount rate to the net balance of the defined benefit obligation and the fair value of plan assets. This cost is recognised in profit or loss as 'Finance expense'.

1.13
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.14
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

LHY POWERTRAIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The directors consider the most significant estimate to be the valuation and measurement of the Defined Benefit pension scheme assets and obligations. These are dealt with in more detail in the Retirement benefit schemes note.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
14
14
4
Tangible fixed assets
Plant and machinery
Fixtures, fittings and equipment
Data processing equipment
Total
£000
£000
£000
£000
Cost
At 1 January 2025
794
125
153
1,072
Additions
-
0
-
0
1
1
Disposals
(3)
(16)
-
0
(19)
At 31 December 2025
791
109
154
1,054
Depreciation and impairment
At 1 January 2025
774
118
147
1,039
Depreciation charged in the year
4
3
6
13
Eliminated in respect of disposals
(3)
(16)
-
0
(19)
At 31 December 2025
775
105
153
1,033
Carrying amount
At 31 December 2025
16
4
1
21
At 31 December 2024
19
8
6
33
LHY POWERTRAIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
5
Stocks
2025
2024
£000
£000
Stocks
661
1,370
6
Debtors
2025
2024
Amounts falling due within one year:
£000
£000
Trade debtors
1,459
1,722
Amounts owed by group undertakings
683
677
Other debtors
76
59
2,218
2,458
2025
2024
Amounts falling due after more than one year:
£000
£000
Deferred tax asset
271
349
Total debtors
2,489
2,807
7
Creditors: amounts falling due within one year
2025
2024
£000
£000
Trade creditors
27
115
Amounts owed to group undertakings
-
0
38
Corporation tax
85
8
Other taxation and social security
301
413
Other creditors
57
86
470
660
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£000
£000
Issued and fully paid
Ordinary shares of £1 each
1,000,000
1,000,000
1,000
1,000
LHY POWERTRAIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 9 -
9
Retirement benefit schemes
2025
2024
Defined contribution schemes
£000
£000
Charge to profit or loss in respect of defined contribution schemes
98
77

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

Defined benefit schemes

The Company operates a defined benefit funded pension scheme in the UK which is a final salary plan and, before closing to future accrual on 31 December 2016, provided benefits linked to salary at retirement or earlier date of leaving service.

The scheme is governed by Trustees, who are responsible for ensuring that there are sufficient funds to meet current and future obligations. Under the Scheme rules, the power for setting contributions rates rest with the Company, after taking actuarial advice. However, the Pension Act 2004 gives the Trustees responsibility for funding decisions. In practice, this means that the setting of contribution rates is by mutual agreement between the Trustees and the Company.

The amount and timings of future payments under the current schedule of contributions is £350,000 per annum for the remaining periods to 31 January 2032.

The date of the most recent comprehensive actuarial valuation was 31 December 2025. The present value of the defined benefit obligation, the related current service cost and past service cost were measured using the projected unit credit method.

2025
2024
Key assumptions
%
%
Discount rate
5.40
5.40
Expected rate of increase of pensions in payment
3.65
3.75
Expected rate of salary increases
2.90
3.20
Mortality assumptions
2025
2024

Assumed life expectations on retirement at age 65:

Years
Years
Current UK pensioners at retirement age
- Males
22.20
21.80
- Females
23.80
23.60
Future UK pensioners at retirement age
- Males
23.50
23.00
- Females
25.20
25.00
LHY POWERTRAIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
9
Retirement benefit schemes
(Continued)
- 10 -
2025
2024

Amounts recognised in the profit and loss account

£000
£000
Net interest on net defined benefit liability/(asset)
57
81
Scheme administrative costs and expenses
139
121
Total costs
196
202
2025
2024

Amounts taken to other comprehensive income

£000
£000
Actual return on scheme assets
(312)
(111)
Less: calculated interest element
187
151
Return on scheme assets excluding interest income
(125)
40
Actuarial changes related to obligations
(6)
(626)
Total costs/(income)
(131)
(586)
2025
2024
£000
£000
Present value of defined benefit obligations
4,638
4,638
Fair value of plan assets
(3,760)
(3,475)
Deficit in scheme
878
1,163
2025
£000
Liabilities at 1 January 2025
4,638
Benefits paid
(238)
Actuarial gains and losses
(6)
Interest cost
244
At 31 December 2025
4,638

The defined benefit obligations arise from plans which are wholly or partly funded.

LHY POWERTRAIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
9
Retirement benefit schemes
(Continued)
- 11 -
2025
£000
Fair value of assets at 1 January 2025
3,475
Interest income
187
Return on plan assets (excluding amounts included in net interest)
125
Benefits paid
(238)
Contributions by the employer
350
Other
(139)
At 31 December 2025
3,760
2025
2024

Fair value of plan assets at the reporting period end

£000
£000
Cash
257
110
Liability driven investments
2,171
2,199
Diversified growth funds
981
915
Total Return Credit Funds
351
251
3,760
3,475

The pension scheme has not invested in any of the Company's own financial instruments or in properties or other assets used by the Company.

10
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

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.

Senior Statutory Auditor:
Katherine Wilkes BSc FCA
Statutory Auditor:
Gravita Audit Oxford LLP
Date of audit report:
3 June 2026
LHY POWERTRAIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 12 -
11
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases of £546k (2024: £747k).

12
Parent company

The ultimate parent undertaking and controlling party is Shandong Heavy Industries Group, a company incorporated in China. The financial statements of the Company are consolidated only into the financial statements of the immediate parent undertaking, LHY Powertrain GmbH & Co. KG, a company registered in Germany.

The consolidated financial statements of LHY Powertrain GmbH & Co. KG are available to the public and copies can be obtained from Carl-von-Linde-Platz, D-63704 Aschaffenburg, Germany.

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