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REGISTERED NUMBER: 01831530 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30TH SEPTEMBER 2025 |

| FOR |

| INDUSTRIAL BRAKES LIMITED |

INDUSTRIAL BRAKES LIMITED (REGISTERED NUMBER: 01831530) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

Page |

| Company Information | 1 |

| Chartered Certified Accountants' Report | 2 |

| Statement of Financial Position | 3 |

| Notes to the Financial Statements | 5 |

| INDUSTRIAL BRAKES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

| DIRECTORS: | B C Holmes

| Mrs S Holmes

| D Holmes

| A S Preston

| SECRETARY: | B C Holmes

| REGISTERED OFFICE: | 14 - 15 Webner Industrial Estate

| Bilston

| Wolverhampton

| West Midlands

| WV2 2LD

| REGISTERED NUMBER: | 01831530 (England and Wales)

| ACCOUNTANTS: | French Ludlam & Co Limited

| Mountfield House

| 661 High Street

| Kingswinford

| West Midlands

| DY6 8AL

| SOLICITORS: | George Green & Co

| Solicitors

| 195 High Street

| Cradley Heath

| Warley

| West Midlands

| B64 5HW

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

INDUSTRIAL BRAKES 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 Statement of Financial Position. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors 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 Industrial Brakes Limited for the year ended 30th September 2025 which comprise the Statement of Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Industrial Brakes 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 Industrial Brakes Limited and state those matters that we have agreed to state to the Board of Directors of Industrial Brakes Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Industrial Brakes 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 Industrial Brakes Limited. You consider that Industrial Brakes 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 Industrial Brakes 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.

French Ludlam & Co Limited

Mountfield House

661 High Street

Kingswinford

West Midlands

DY6 8AL

29th May 2026

INDUSTRIAL BRAKES LIMITED (REGISTERED NUMBER: 01831530) |

STATEMENT OF FINANCIAL POSITION

30TH SEPTEMBER 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 57,531 |  | 73,808 |  |

CURRENT ASSETS

Stocks | 637,225 |  | 684,367 |  |

Debtors | 5 | 165,366 |  | 197,953 |  |

Cash at bank and in hand | 140,095 |  | 79,326 |  |

942,686 |  | 961,646 |  |

CREDITORS

Amounts falling due within one year | 6 | 54,780 |  | 78,746 |  |

NET CURRENT ASSETS | 887,906 |  | 882,900 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 945,437 |  | 956,708 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (10,000 | ) |

PROVISIONS FOR LIABILITIES | (601 | ) | - |  |

NET ASSETS | 944,836 |  | 946,708 |  |

CAPITAL AND RESERVES

Called up share capital | 201 |  | 201 |  |

Retained earnings | 944,635 |  | 946,507 |  |

SHAREHOLDERS' FUNDS | 944,836 |  | 946,708 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th 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.

INDUSTRIAL BRAKES LIMITED (REGISTERED NUMBER: 01831530) |

STATEMENT OF FINANCIAL POSITION - continued

30TH SEPTEMBER 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29th May 2026 and were signed on its behalf by:

B C Holmes - Director

INDUSTRIAL BRAKES LIMITED (REGISTERED NUMBER: 01831530) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Industrial Brakes 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| 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.

| Short leasehold | - | over the period of the lease

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

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

| Motor vehicles | - | 25% on reducing balance

| 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 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

INDUSTRIAL BRAKES LIMITED (REGISTERED NUMBER: 01831530) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.

| 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.

| Leasing commitments

| Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 17 (2024 - 18 ) .

4. | TANGIBLE FIXED ASSETS

Plant and |

Land and | machinery |

buildings | etc | Totals |

| £ | £ | £

| COST

| At 1st October 2024

| and 30th September 2025 | 33,598 |  | 408,546 |  | 442,144 |  |

| DEPRECIATION

| At 1st October 2024 | 30,924 |  | 337,412 |  | 368,336 |  |

| Charge for year | - |  | 16,277 |  | 16,277 |  |

| At 30th September 2025 | 30,924 |  | 353,689 |  | 384,613 |  |

| NET BOOK VALUE

| At 30th September 2025 | 2,674 |  | 54,857 |  | 57,531 |  |

| At 30th September 2024 | 2,674 |  | 71,134 |  | 73,808 |  |

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

2025 | 2024 |

| £ | £

| Trade debtors | 157,640 |  | 170,167 |  |

| Other debtors | 7,726 |  | 27,786 |  |

165,366 |  | 197,953 |  |

INDUSTRIAL BRAKES LIMITED (REGISTERED NUMBER: 01831530) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

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

2025 | 2024 |

| £ | £

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

| Trade creditors | 12,404 |  | 30,644 |  |

| Taxation and social security | 25,225 |  | 20,708 |  |

| Other creditors | 7,151 |  | 17,394 |  |

54,780 |  | 78,746 |  |

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

2025 | 2024 |

| £ | £

| Bank loans | - |  | 10,000 |  |

8. | LEASING AGREEMENTS

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

2025 | 2024 |

| £ | £

| Within one year | 20,587 |  | 11,933 |  |

| Between one and five years | 28,680 |  | 15,631 |  |

49,267 |  | 27,564 |  |

9. | RELATED PARTY DISCLOSURES

| Industrial Brakes Limited leases property, on normal commercial terms, from the Industrial Brakes Limited Executive Pension Scheme. Mr B C Holmes and Mrs S Holmes, directors of Industrial Brakes Limited, are also trustees of the pension scheme.

| Rent paid during the year amounted to £64,000.