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REGISTERED NUMBER: 00859061 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2026 |

| FOR |

| CONCEPT ENGINEERING LIMITED |

CONCEPT ENGINEERING LIMITED (REGISTERED NUMBER: 00859061)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

CONCEPT ENGINEERING LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | T A Dunnington

| A M Dunnington

| Mrs M G Hope

| I C Matthews

| SECRETARY: | I C Matthews

| REGISTERED OFFICE: | Sterling House

| 27 Hatchlands Road

| Redhill

| Surrey

| RH1 6RW

| REGISTERED NUMBER: | 00859061 (England and Wales)

| ACCOUNTANTS: | GBJ Financial Limited

| Sterling House

| 27 Hatchlands Road

| Redhill

| Surrey

| RH1 6RW

CONCEPT ENGINEERING LIMITED (REGISTERED NUMBER: 00859061)

BALANCE SHEET

31 MARCH 2026

2026 | 2025 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 994,540 |  | 955,389 |  |

Investments | 5 | 208,206 |  | 209,176 |  |

1,202,746 |  | 1,164,565 |  |

CURRENT ASSETS

Stocks | 10,648 |  | 7,714 |  |

Debtors | 6 | 228,168 |  | 181,379 |  |

Cash at bank and in hand | 5,786,987 |  | 5,895,858 |  |

6,025,803 |  | 6,084,951 |  |

CREDITORS

Amounts falling due within one year | 7 | 964,475 |  | 1,194,391 |  |

NET CURRENT ASSETS | 5,061,328 |  | 4,890,560 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 6,264,074 |  | 6,055,125 |  |

PROVISIONS FOR LIABILITIES | 97,208 |  | 78,458 |  |

NET ASSETS | 6,166,866 |  | 5,976,667 |  |

CAPITAL AND RESERVES

Called up share capital | 500 |  | 500 |  |

Revaluation reserve | 8 | 476,555 |  | 420,305 |  |

Fair value reserve | 8 | 47,008 |  | 47,978 |  |

Retained earnings | 8 | 5,642,803 |  | 5,507,884 |  |

SHAREHOLDERS' FUNDS | 6,166,866 |  | 5,976,667 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

CONCEPT ENGINEERING LIMITED (REGISTERED NUMBER: 00859061)

BALANCE SHEET - continued

31 MARCH 2026

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 Board of Directors and authorised for issue on 6 July 2026 and were signed on its behalf by:

T A Dunnington - Director

CONCEPT ENGINEERING LIMITED (REGISTERED NUMBER: 00859061)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Concept Engineering 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. | 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents amounts receivable for the manufacture and sale of special props and smoke machines net of VAT and trade discounts.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Land and buildings Freehold Freehold land and buildings are included in the balance sheet at their fair value. No depreciation is charged as it is the company's policy to maintain these to extend their useful lives.

| Plant and machinery 15% straight line

| Fixtures, fittings & equipment 20% - 33.33% straight line, depending on asset

| Motor vehicles 25% - 30% straight line

| 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 balance sheet date.

CONCEPT ENGINEERING LIMITED (REGISTERED NUMBER: 00859061)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | 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

| Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date.Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction.All differences are taken to profit and loss account.

| 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.

| Investments

| Fixed asset investments are measured at fair value. Changes in fair value are recognised in profit or loss.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 13 (2025 - 13 ) .

4. | TANGIBLE FIXED ASSETS

Office |  |

equipment |  |

Freehold | Plant and | and | Motor |  |

property | machinery | furniture | vehicles | Totals |

| £ | £ | £ | £ | £

| COST OR VALUATION

| At 1 April 2025 | 850,000 |  | 26,436 |  | 7,823 |  | 166,659 |  | 1,050,918 |  |

| Revaluations | 75,000 |  | - |  | - |  | - |  | 75,000 |  |

| At 31 March 2026 | 925,000 |  | 26,436 |  | 7,823 |  | 166,659 |  | 1,125,918 |  |

| DEPRECIATION

| At 1 April 2025 | - |  | 26,424 |  | 7,810 |  | 61,295 |  | 95,529 |  |

| Charge for year | - |  | - |  | - |  | 35,849 |  | 35,849 |  |

| At 31 March 2026 | - |  | 26,424 |  | 7,810 |  | 97,144 |  | 131,378 |  |

| NET BOOK VALUE

| At 31 March 2026 | 925,000 |  | 12 |  | 13 |  | 69,515 |  | 994,540 |  |

| At 31 March 2025 | 850,000 |  | 12 |  | 13 |  | 105,364 |  | 955,389 |  |

CONCEPT ENGINEERING LIMITED (REGISTERED NUMBER: 00859061)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

4. | TANGIBLE FIXED ASSETS - continued

| Cost or valuation at 31 March 2026 is represented by:

Office |  |

equipment |  |

Freehold | Plant and | and | Motor |  |

property | machinery | furniture | vehicles | Totals |

| £ | £ | £ | £ | £

| Valuation in 2020 | 498,762 |  | - |  | - |  | - |  | 498,762 |  |

| Valuation in 2026 | 75,000 |  | - |  | - |  | - |  | 75,000 |  |

| Cost | 351,238 |  | 26,436 |  | 7,823 |  | 166,659 |  | 552,156 |  |

925,000 |  | 26,436 |  | 7,823 |  | 166,659 |  | 1,125,918 |  |

| If freehold property had not been revalued it would have been included at the following historical cost:

2026 | 2025 |

| £ | £

| Cost | 351,238 |  | 351,238 |  |

| Freehold property was valued on an open market basis on 5 March 2026 by independent property consultants .

| In the opinion of the directors this represents the market value of the freehold property at the year end.

| A provision has been made for deferred tax on gains on revaluing the property to its fair value. The total amount provided is £97,208.

5. | FIXED ASSET INVESTMENTS

Other |

investments |

| £

| COST OR VALUATION

| At 1 April 2025 | 209,176 |  |

| Revaluations | (970 | ) |

| At 31 March 2026 | 208,206 |  |

| NET BOOK VALUE

| At 31 March 2026 | 208,206 |  |

| At 31 March 2025 | 209,176 |  |

CONCEPT ENGINEERING LIMITED (REGISTERED NUMBER: 00859061)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

5. | FIXED ASSET INVESTMENTS - continued

| Cost or valuation at 31 March 2026 is represented by:

Other |

investments |

| £

| Valuation in 2022 | 15,412 |  |

| Valuation in 2024 | 32,564 |  |

| Valuation in 2026 | (970 | ) |

| Cost | 161,200 |  |

208,206 |  |

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

2026 | 2025 |

| £ | £

| Trade debtors | 228,168 |  | 181,379 |  |

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

2026 | 2025 |

| £ | £

| Trade creditors | 289,860 |  | 384,876 |  |

| Taxation and social security | 308,599 |  | 298,882 |  |

| Other creditors | 366,016 |  | 510,633 |  |

964,475 |  | 1,194,391 |  |

8. | RESERVES

Retained | Revaluation | Fair value |

earnings | reserve | reserve | Totals |

| £ | £ | £ | £

| At 1 April 2025 | 5,507,884 |  | 420,305 |  | 47,978 |  | 5,976,167 |  |

| Profit for the year | 715,199 |  | - |  | - |  | 715,199 |  |

| Dividends | (600,000 | ) | - |  | - |  | (600,000 | ) |

| Transfer revaluation in year | 970 |  | - |  | (970 | ) | - |  |

| Deferred tax on revaluation | 18,750 |  | (18,750 | ) | - |  | - |  |

| Freehold property revaluation | - |  | 75,000 |  | - |  | 75,000 |  |

| At 31 March 2026 | 5,642,803 |  | 476,555 |  | 47,008 |  | 6,166,366 |  |

9. | CONTINGENT LIABILITIES

| The directors have been made aware that there is a contingent liability of up to £946,000, relating to bonus payments not taken, over a number of years.