Ecam Engineering Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—8

1. General Information

Ecam Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00952144 . The registered office is Tower Crane Drive, Cheadle, Stoke On Trent, Staffordshire, ST10 1UF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance

No depreciation is charged where estimated residual value at the year end equates to cost.

Included in Motor Vehicles and Fixtures & Fittings are assets acquired under finance leases which are depreciated over the lease term. Depreciation on these assets is charged from the month of addition.

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Ecam Engineering Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Financial Instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. The basic financial instruments of the company are as follows:

Debtors

Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired.

Cash at bank and in hand

This comprises cash at bank and in hand.

Trade creditors

Trade creditors are not interest bearing and are stated at their nominal value.

Loans

Loans are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.7. 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 year 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.

...CONTINUED

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Ecam Engineering Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

2.7. Taxation - continued

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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.9. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets where there are performance-related conditions are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 33 (2025: 43)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 March 2025	2,366,266	32,003	238,276	2,636,545
Additions	236,992	-	543	237,535
Disposals	-	(14,708 )	-	(14,708 )

As at 28 February 2026	2,603,258	17,295	238,819	2,859,372

...CONTINUED

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Ecam Engineering Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

Depreciation
As at 1 March 2025	1,502,637	14,573	213,554	1,730,764
Provided during the period	275,162	3,243	6,321	284,726
Disposals	-	(10,249 )	-	(10,249 )

As at 28 February 2026	1,777,799	7,567	219,875	2,005,241

Net Book Value
As at 28 February 2026	825,459	9,728	18,944	854,131

As at 1 March 2025	863,629	17,430	24,722	905,781

5. Stocks

	2026	2025
	£	£
Stock	637,130	416,329

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	1,292,712	695,624
Prepayments and accrued income	3,906	6,337
Other debtors	12,208	113,175
Amounts owed by group undertakings	805,741	834,476

	2,114,567	1,649,612

The company has factored certain trade debts under a recourse confidential invoice discounting facility. The gross debts of £1,037,104 (2025 - £596,602) are included in trade debtors and the amounts advanced of £324,034 (2025 - £444,355) are included in other creditors.

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	146,412	176,297
Trade creditors	692,158	338,048
Bank loans and overdrafts	28,683	7,407
Other taxes and social security	26,985	29,940
VAT	120,255	67,852
Wages	30,394	39,954
Other creditors	324,034	444,350

...CONTINUED

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Ecam Engineering Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

Accruals and deferred income	14,864	3,801
Capital grants	13,215	17,622
Director's loan account	50,781	-

	1,447,781	1,125,271

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	548,769	504,194
Bank loans	163,030	-

	711,799	504,194

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	2026		2025
	£		£
Bank loans	24,022		-

9. Secured Creditors

Of the creditors falling due within and after more than one year the following amounts are secured on the relevant assets.

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	695,181	680,491
Bank loans and overdrafts	191,713	-

10. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	146,412	176,297
Later than one year and not later than five years	495,000	410,751
Later than five years	53,769	93,443

	695,181	680,491

	695,181	680,491

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	8,250	8,250

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Ecam Engineering Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

12. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	142,839	80,589
Later than one year and not later than five years	514,811	170,490
Later than five years	189,208	13,410

	846,858	264,489

13. Related Party Transactions

The director Mr. P J Arme has given a personal guarantee in respect of the bank loan included in creditors.

14. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Ecam Engineering Holdings Limited . Ecam Engineering Holdings Limited was incorporated in England and the registered office is Tower Crane Drive, Cheadle, Stoke on Trent, Staffs. ST10 1UF . The ultimate controlling party is Mr P J Arme who controls 100% of the shares of Ecam Engineering Limited .

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		854,131		905,781

			854,131		905,781
CURRENT ASSETS
Stocks	5	637,130		416,329
Debtors	6	2,114,567		1,649,612
Cash at bank and in hand		32,703		31,747

		2,784,400		2,097,688
Creditors: Amounts Falling Due Within One Year	7	(1,447,781 )		(1,125,271 )

NET CURRENT ASSETS (LIABILITIES)			1,336,619		972,417

TOTAL ASSETS LESS CURRENT LIABILITIES			2,190,750		1,878,198

Creditors: Amounts Falling Due After More Than One Year	8		(711,799 )		(504,194 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(112,000 )		(119,500 )

NET ASSETS			1,366,951		1,254,504

CAPITAL AND RESERVES
Called up share capital	11		8,250		8,250
Share premium account			10,600		10,600
Capital redemption reserve			7,050		7,050
Profit and Loss Account			1,341,051		1,228,604

SHAREHOLDERS' FUNDS			1,366,951		1,254,504