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Registered number: 13644011
Engineered Composites Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Meacher-Jones
Chartered Accountants
6 St John's Court
Vicars Lane
Chester
Cheshire
CH1 1QE
Engineered Composites Holdings Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Engineered Composites Holdings Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 13644011

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 1,782,765 |  | 1,782,765
|  |  | 1,782,765 |  | 1,782,765
CURRENT ASSETS
Debtors |  | 365,000 |  | 365,000 |
Cash at bank and in hand |  | 28,086 |  | 78,449 |
|  | 393,086 |  | 443,449 |
Creditors: Amounts Falling Due Within One Year | 5 | (2,144,046 ) |  | (2,237,237 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,750,960 ) |  | (1,793,788 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 31,805 |  | (11,023 )
NET ASSETS/(LIABILITIES) |  |  | 31,805 |  | (11,023 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | 31,803 |  | (11,025 )
SHAREHOLDERS' FUNDS |  |  | 31,805 |  | (11,023)

Page 1
Page 2
Engineered Composites Holdings Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr William Williams Director
9 June 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Engineered Composites Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Engineered Composites Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13644011 . The registered office is 6 St John's Court, Vicars Lane, Chester, Cheshire, CH1 1QE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 April 2025 | 1,782,765
As at 31 March 2026 | 1,782,765
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | 1,782,765
As at 1 April 2025 | 1,782,765

Page 3
Page 4
Engineered Composites Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
The company's investments at the balance sheet date in the share capital of companies include the following:
Subsidiary Company
Platinum Capital Partners (Investments) Limited
Class of shares: Ordinary. Holding 100%
Aggregate capital and reserves 31.3.26 £27,026 (2025 - £27,026)
Profit/(loss) for the year £0 (2025: £0)
5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 85,350
Corporation tax | 13,993 |  | -
Accruals and deferred income | 999 |  | 50,999
Directors' loan accounts | - |  | 83,099
Amounts owed to group undertakings | 2,129,054 |  | 2,017,789
| 2,144,046 |  | 2,237,237

6. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured. The bank loans are secured by fixed and floating charges over assets of the company.

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 85,350

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

8. Related Party Transactions
During the year the comany was loaned £111,264 by Engineered Composites Limited, a company controlled by Engineered Composites Holdings Limited. £2,129,054 (2025: £2,017,789) was still outstanding at the balance sheet date and is dislcosed within creditors due.
9. Ultimate Controlling Party
The company's ultimate controlling party is Mr W G Williams by virtue of his ownership of 100% of the issued share capital in the company.
Page 4