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REGISTERED NUMBER: 12274459 (England and Wales)

| NEW-TONNE CRANE & ENGINEERING LTD |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 OCTOBER 2025 |

NEW-TONNE CRANE & ENGINEERING LTD (REGISTERED NUMBER: 12274459)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

NEW-TONNE CRANE & ENGINEERING LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTORS: | G Lindley

| D R Sargeant

| REGISTERED OFFICE: | Unit 1/1A

| Sankey Valley Industrial Estate

| Newton Le Willows

| Merseyside

| WA12 8DN

| REGISTERED NUMBER: | 12274459 (England and Wales)

| ACCOUNTANTS: | Clarke Nicklin LLP

| Chartered Accountants

| Clarke Nicklin House

| Brooks Drive

| Cheadle Royal Business Park

| Cheadle

| Cheshire

| SK8 3TD

NEW-TONNE CRANE & ENGINEERING LTD (REGISTERED NUMBER: 12274459)

BALANCE SHEET

31 OCTOBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 181,250 |  | 206,750 |  |

Tangible assets | 5 | 185,983 |  | 205,222 |  |

367,233 |  | 411,972 |  |

CURRENT ASSETS

Stocks | 8,520 |  | 31,027 |  |

Debtors | 6 | 204,059 |  | 211,002 |  |

Cash at bank and in hand | 300,900 |  | 129,590 |  |

513,479 |  | 371,619 |  |

CREDITORS

Amounts falling due within one year | 7 | 404,017 |  | 344,271 |  |

NET CURRENT ASSETS | 109,462 |  | 27,348 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 476,695 |  | 439,320 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (73,257 | ) | (126,212 | ) |

PROVISIONS FOR LIABILITIES | 10 | (43,368 | ) | (32,817 | ) |

NET ASSETS | 360,070 |  | 280,291 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 100 |  | 100 |  |

Retained earnings | 359,970 |  | 280,191 |  |

SHAREHOLDERS' FUNDS | 360,070 |  | 280,291 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

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

NEW-TONNE CRANE & ENGINEERING LTD (REGISTERED NUMBER: 12274459)

BALANCE SHEET - continued

31 OCTOBER 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 August 2026 and were signed on its behalf by:

G Lindley - Director

NEW-TONNE CRANE & ENGINEERING LTD (REGISTERED NUMBER: 12274459)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| New-Tonne Crane & Engineering Ltd 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, is partly amount paid in connection with the acquisition of a business in 2020, which is being amortised evenly over its estimated useful life of 10 years and partly amount paid in connection with the acquisition of a business in 2023, which is being amortised evenly over its estimated useful life of 10 years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Stocks

| 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 items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

NEW-TONNE CRANE & ENGINEERING LTD (REGISTERED NUMBER: 12274459)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 10 (2024 - 11 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 255,000 |  |

| AMORTISATION

| At 1 November 2024 | 48,250 |  |

| Charge for year | 25,500 |  |

| At 31 October 2025 | 73,750 |  |

| NET BOOK VALUE

| At 31 October 2025 | 181,250 |  |

| At 31 October 2024 | 206,750 |  |

NEW-TONNE CRANE & ENGINEERING LTD (REGISTERED NUMBER: 12274459)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

5. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 November 2024 | 32,000 |  | 240,876 |  | 17,302 |  | 290,178 |  |

| Additions | 13,000 |  | - |  | - |  | 13,000 |  |

| At 31 October 2025 | 45,000 |  | 240,876 |  | 17,302 |  | 303,178 |  |

| DEPRECIATION

| At 1 November 2024 | 17,801 |  | 59,530 |  | 7,625 |  | 84,956 |  |

| Charge for year | 2,618 |  | 27,202 |  | 2,419 |  | 32,239 |  |

| At 31 October 2025 | 20,419 |  | 86,732 |  | 10,044 |  | 117,195 |  |

| NET BOOK VALUE

| At 31 October 2025 | 24,581 |  | 154,144 |  | 7,258 |  | 185,983 |  |

| At 31 October 2024 | 14,199 |  | 181,346 |  | 9,677 |  | 205,222 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 November 2024 | 228,876 |  |

| Transfer to ownership | (20,007 | ) |

| At 31 October 2025 | 208,869 |  |

| DEPRECIATION

| At 1 November 2024 | 50,757 |  |

| Charge for year | 25,912 |  |

| Transfer to ownership | (14,427 | ) |

| At 31 October 2025 | 62,242 |  |

| NET BOOK VALUE

| At 31 October 2025 | 146,627 |  |

| At 31 October 2024 | 178,119 |  |

NEW-TONNE CRANE & ENGINEERING LTD (REGISTERED NUMBER: 12274459)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 182,197 |  | 196,127 |  |

| Amounts owed by group undertakings | 5,536 |  | - |  |

| Other debtors | 14,875 |  | 14,875 |  |

| Prepayments | 1,451 |  | - |  |

204,059 |  | 211,002 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 7,073 |  | - |  |

| Hire purchase contracts | 31,703 |  | 62,627 |  |

| Trade creditors | 72,747 |  | 50,563 |  |

| Amounts owed to group undertakings | - |  | 25,114 |  |

| Corporation tax | 75,639 |  | - |  |

| Social security and other taxes | 6,946 |  | 6,361 |  |

| VAT | 31,488 |  | 38,404 |  |

| Other creditors | 122,399 |  | 156,450 |  |

| Directors' current accounts | 49,378 |  | 1,245 |  |

| Accrued expenses | 6,644 |  | 3,507 |  |

404,017 |  | 344,271 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | - |  | 16,511 |  |

| Hire purchase contracts | 73,257 |  | 109,701 |  |

73,257 |  | 126,212 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Invoice finance | 71,866 |  | 61,705 |  |

| The invoice finance balance is included within other creditors.

NEW-TONNE CRANE & ENGINEERING LTD (REGISTERED NUMBER: 12274459)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 43,368 |  | 32,817 |  |

| Deferred |

| tax |

£ |

| Balance at 1 November 2024 | 32,817 |  |

| Charge to Statement of Income and Retained Earnings during year | 10,551 |  |

| Balance at 31 October 2025 | 43,368 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

12. | ULTIMATE CONTROLLING PARTY

| There is no ultimate controlling party.