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REGISTERED NUMBER: 08771884 (England and Wales)

Airedale Escalator Services Limited

Unaudited Financial Statements

for the Year Ended 30 November 2025

| Airedale Escalator Services Limited (Registered number: 08771884) |

Contents of the Financial Statements

for the year ended 30 November 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 11 |

| Airedale Escalator Services Limited |

Company Information

for the year ended 30 November 2025

| DIRECTOR: | D J R Harrison

| REGISTERED OFFICE: | Unit 5A

| Riparian Way

| Cross Hills

| Keighley

| West Yorkshire

| BD20 7BW

| REGISTERED NUMBER: | 08771884 (England and Wales)

| ACCOUNTANTS: | Walkers Accountants Limited

| Aireside House

| Aireside Business Centre

| Royd Ings Avenue

| Keighley

| West Yorkshire

| BD21 4BZ

| Airedale Escalator Services Limited (Registered number: 08771884) |

Balance Sheet

30 November 2025

| 30.11.25 |  | 30.11.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 174,638 |  | 172,723 |  |

Investment property | 5 | 246,557 |  | 246,557 |  |

421,195 |  | 419,280 |  |

CURRENT ASSETS

Stocks | 485,324 |  | 432,260 |  |

Debtors | 6 | 886,167 |  | 885,441 |  |

Cash at bank and in hand | 420,124 |  | 411,539 |  |

1,791,615 |  | 1,729,240 |  |

CREDITORS

Amounts falling due within one year | 7 | (232,165 | ) | (240,664 | ) |

NET CURRENT ASSETS | 1,559,450 |  | 1,488,576 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,980,645 |  | 1,907,856 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (133,732 | ) | (141,574 | ) |

PROVISIONS FOR LIABILITIES | (43,358 | ) | (42,930 | ) |

NET ASSETS | 1,803,555 |  | 1,723,352 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 1,803,455 |  | 1,723,252 |  |

SHAREHOLDERS' FUNDS | 1,803,555 |  | 1,723,352 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| Airedale Escalator Services Limited (Registered number: 08771884) |

Balance Sheet - continued

30 November 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 director and authorised for issue on 8 August 2026 and were signed by:

D J R Harrison - Director

| Airedale Escalator Services Limited (Registered number: 08771884) |

Notes to the Financial Statements

for the year ended 30 November 2025

1. | STATUTORY INFORMATION

| Airedale Escalator Services 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.

| Revenue recognition

| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

| Sale of goods

| Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

| - The Company has transferred the significant risks and rewards of ownership to the buyer;

| - The Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

| - The amount of revenue can be measured reliably;

| - It is probable that the Company will receive the consideration due under the transaction; and

| - The costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Rendering of services

| Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

| - The amount of revenue can be measured reliably;

| - It is probable that the Company will receive the consideration due under the contract;

| - The stage of completion on the contract at the end of the reporting period can be measured reliably; and

| - The costs incurred and the costs to complete the contract can be measured reliably.

| Airedale Escalator Services Limited (Registered number: 08771884) |

Notes to the Financial Statements - continued

for the year ended 30 November 2025

2. | ACCOUNTING POLICIES - continued

| 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 | - | 25% on reducing balance and 20% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| All tangible fixed assets are at cost less accumulated depreciation. Cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| Assets held under finance lease are depreciated in the same manner as owned assets.

| Renewals, repairs and maintenance are charged to profit and loss during the period in which they are incurred.

| Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using a mixture of methods. The depreciation bases are as detailed above.

| The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are credited or charged to the income statement.

| Impairment of fixed assets

| At each balance sheet date, the Company reviews the carrying amounts of its property, plant and equipment to determine whether there is any indication that any items of property, plant and equipment have suffered an impairment loss. If any such indications exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| If the recoverable amount of an asset is estimated to be less that its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately.

| Where an impairment loss subsequently reserves, the carrying amount of the asset is increased to the revised estimate of its recoverable amount that would have been determined (net of depreciation) had no impairment loss been recognised for the asset in the prior years. A reversal of an impairment loss is recognised as income immediately.

| Investment property

| Property that is held for long-term rental yields or for capital appreciation or both is classified as investment

| property.

| Subsequent to initial recognition investment property is stated at fair value. Gains or losses arising from changes in fair values of the investment property are included in the Income Statement in the year in which they arise.

| Investment property is derecognised when it has either been disposed of or when the investment property is

| permanently withdrawn from use and no future economic benefit is expected from its disposal. Any gains and

| losses on derecognition of an investment property are recognised in the statement of profit and loss in the year of derecognition (if applicable).

| The fair value of investment property reflects, among other things, rental income from current leases and other assumptions market participants would make when pricing the property under current market conditions.

| All repair and maintenance costs on the property are expensed when incurred.

| Airedale Escalator Services Limited (Registered number: 08771884) |

Notes to the Financial Statements - continued

for the year ended 30 November 2025

2. | ACCOUNTING POLICIES - continued

| Stocks

| Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.

| At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

| 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.

| 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

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

| Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

| Pension costs and other post-retirement benefits

| Defined contribution pension plan

| The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

| The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 18 (2024 - 13 ) .

| Airedale Escalator Services Limited (Registered number: 08771884) |

Notes to the Financial Statements - continued

for the year ended 30 November 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 December 2024 | 32,853 |  | 24,168 |  | 232,140 |  | 289,161 |  |

| Additions | - |  | 842 |  | 60,738 |  | 61,580 |  |

| Disposals | - |  | - |  | (44,028 | ) | (44,028 | ) |

| At 30 November 2025 | 32,853 |  | 25,010 |  | 248,850 |  | 306,713 |  |

| DEPRECIATION

| At 1 December 2024 | 10,723 |  | 14,503 |  | 91,212 |  | 116,438 |  |

| Charge for year | 4,426 |  | 2,051 |  | 43,905 |  | 50,382 |  |

| Eliminated on disposal | - |  | - |  | (34,745 | ) | (34,745 | ) |

| At 30 November 2025 | 15,149 |  | 16,554 |  | 100,372 |  | 132,075 |  |

| NET BOOK VALUE

| At 30 November 2025 | 17,704 |  | 8,456 |  | 148,478 |  | 174,638 |  |

| At 30 November 2024 | 22,130 |  | 9,665 |  | 140,928 |  | 172,723 |  |

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

| Motor

| vehicles

£ |

| COST

| At 1 December 2024 | 16,009 |  |

| Transfer to ownership | (16,009 | ) |

| At 30 November 2025 | - |  |

| DEPRECIATION

| At 1 December 2024 | 14,440 |  |

| Charge for year | 392 |  |

| Transfer to ownership | (14,832 | ) |

| At 30 November 2025 | - |  |

| NET BOOK VALUE

| At 30 November 2025 | - |  |

| At 30 November 2024 | 1,569 |  |

| Airedale Escalator Services Limited (Registered number: 08771884) |

Notes to the Financial Statements - continued

for the year ended 30 November 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 December 2024

| and 30 November 2025 | 246,557 |  |

| NET BOOK VALUE

| At 30 November 2025 | 246,557 |  |

| At 30 November 2024 | 246,557 |  |

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

| 30.11.25 |  | 30.11.24

£ | £ |

| Trade debtors | 231,138 |  | 260,084 |  |

| Amounts owed by group undertakings | 336,774 |  | 309,124 |  |

| Other debtors | 318,255 |  | 316,233 |  |

886,167 |  | 885,441 |  |

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

| 30.11.25 |  | 30.11.24

£ | £ |

| Bank loans and overdrafts | 6,355 |  | 5,879 |  |

| Hire purchase contracts (see note 9) | 1,487 |  | 1,193 |  |

| Trade creditors | 36,081 |  | 42,557 |  |

| Taxation and social security | 176,661 |  | 180,512 |  |

| Other creditors | 11,581 |  | 10,523 |  |

232,165 |  | 240,664 |  |

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

| 30.11.25 |  | 30.11.24

£ | £ |

| Bank loans | 128,210 |  | 134,565 |  |

| Hire purchase contracts (see note 9) | 5,522 |  | 7,009 |  |

133,732 |  | 141,574 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 97,222 |  | 97,222 |  |

| Airedale Escalator Services Limited (Registered number: 08771884) |

Notes to the Financial Statements - continued

for the year ended 30 November 2025

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

| 30.11.25 |  | 30.11.24 |

£ | £ |

| Net obligations repayable:

| Within one year | 1,487 |  | 1,193 |  |

| Between one and five years | 5,522 |  | 7,009 |  |

7,009 |  | 8,202 |  |

| Non-cancellable |

| operating leases |

| 30.11.25 |  | 30.11.24

£ | £ |

| Within one year | 42,500 |  | 42,500 |  |

| Between one and five years | 85,000 |  | 127,500 |  |

127,500 |  | 170,000 |  |

10. | PENSION COMMITMENTS

| The company operates a defined contribution scheme for the benefit of the directors and staff. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the funds and amounted to £144,082 (2024 - £31,465). Contributions totalling £2,860 (2024 - £2,392) were payable to the fund at the balance sheet date and are included in creditors.

| Airedale Escalator Services Limited (Registered number: 08771884) |

Notes to the Financial Statements - continued

for the year ended 30 November 2025

11. | RELATED PARTY DISCLOSURES

| Airedale Escalator Holdings Limited

| A company in which Mr D Harrison is both director and shareholder.

| Included within other debtors is an amount of £297,737 (2024 - £260,511) owed by Airedale Escalator Holdings Limited, the parent company. This amount is repayable on demand and is interest free.

| Airedale Lift Services Limited

| A company in which Mr D Harrison is a director.

| Also included in other debtors is an amount of £38,942 (2024 - £48,553) due from Airedale Lift Services Limited, a wholly owned subsidiary of Airedale Escalator Holdings Limited. This amount is repayable on demand and is interest free.

| Airedale Lettings Limited

| A company in which Mr D Harrison is a director.

| Also included in other debtors is an amount of £94 (2024 - £60) due from Airedale Lettings Limited, a fellow subsidiary company. This amount is repayable on demand and is interest free.

12. | ULTIMATE CONTROLLING PARTY

| The company's immediate parent undertaking is Airedale Escalator Holdings Limited, incorporated in England and Wales.

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Airedale Escalator Services Limited

The following reproduces the text of the report prepared for the director 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 Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director 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 Airedale Escalator Services Limited for the year ended 30 November 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Airedale Escalator Services Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Airedale Escalator Services Limited and state those matters that we have agreed to state to the director of Airedale Escalator Services Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Airedale Escalator Services Limited and its director for our work or for this report.

It is your duty to ensure that Airedale Escalator Services 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 Airedale Escalator Services Limited. You consider that Airedale Escalator Services 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 Airedale Escalator Services 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.

Walkers Accountants Limited

Aireside House

Aireside Business Centre

Royd Ings Avenue

Keighley

West Yorkshire

BD21 4BZ

Date: .............................................