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REGISTERED NUMBER: 02262524 (England and Wales)

Financial Statements

for the Year Ended 30 April 2026

for

Coastline Engineered Solutions Limited

| Coastline Engineered Solutions Limited (Registered number: 02262524) |

Contents of the Financial Statements

for the Year Ended 30 April 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Coastline Engineered Solutions Limited |

Company Information

for the Year Ended 30 April 2026

| DIRECTORS: | G Mathieson

| R Wilson

| A Bent

| REGISTERED OFFICE: | Maybury Works

| Clarence Drive

| Filey

| North Yorkshire

| YO14 0AA

| REGISTERED NUMBER: | 02262524 (England and Wales)

| ACCOUNTANTS: | Gillespie & Anderson

| Chartered Accountants

| Westburn Business Centre

| McNee Road

| Prestwick

| KA9 2PB

| Coastline Engineered Solutions Limited (Registered number: 02262524) |

Balance Sheet

30 April 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 284,978 |  | 305,838 |  |

CURRENT ASSETS

Stocks | 133,665 |  | 141,837 |  |

Debtors | 5 | 350,274 |  | 278,779 |  |

Cash at bank and in hand | 59,529 |  | 119,987 |  |

543,468 |  | 540,603 |  |

CREDITORS

Amounts falling due within one year | 6 | 299,572 |  | 308,604 |  |

NET CURRENT ASSETS | 243,896 |  | 231,999 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 528,874 |  | 537,837 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (848 | ) | (11,019 | ) |

PROVISIONS FOR LIABILITIES | (65,777 | ) | (70,593 | ) |

NET ASSETS | 462,249 |  | 456,225 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 461,249 |  | 455,225 |  |

SHAREHOLDERS' FUNDS | 462,249 |  | 456,225 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

| Coastline Engineered Solutions Limited (Registered number: 02262524) |

Balance Sheet - continued

30 April 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 Profit and Loss Account 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 Mathieson - Director

| Coastline Engineered Solutions Limited (Registered number: 02262524) |

Notes to the Financial Statements

for the Year Ended 30 April 2026

1. | STATUTORY INFORMATION

| Coastline Engineered Solutions 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.

| Going concern

| After reviewing the company's current trading performance and existing and future cash resources, the directors have a reasonable expectation that the company has adequate finances to continue in operational existence for the foreseeable future. The directors therefore continues to adopt the going concern basis in preparing the financial statements.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with other wholly owned subsidiaries within the group or it's parent company Coastline Adhesive Tapes (2008) Limited.

| Turnover/revenue recognition

| Sales comprise the fair value of the consideration received or receivable for the sale of goods and rendering of services in the ordinary course of the company's activities. Sales are presented, net of value-added tax, rebates and discounts.

| The company recognises revenue when the amount of revenue and related cost can be reliably measured, it is probable that the collectability of the related receivables is reasonably assured and when the specific criteria for each of the company's activities are met.

| 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.

| Tenants property improvements | - | 10% on cost

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

| Motor vehicles | - | 25% on reducing balance

| Computer and office equipment | - | 33% on cost

| Tangible fixed assets are stated at cost less depreciation.

| Impairment of fixed assets

| At each reporting date, the company reviews the carrying amounts of its tangible and intangible fixed assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the amount of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Stocks

| Stocks are valued at the lower of cost and net realisable value. Cost is based on the cost of purchase on a first in, first out basis. Net realisable value is based on estimated selling price less additional costs to completion and disposal.

| Coastline Engineered Solutions Limited (Registered number: 02262524) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| Financial instruments

| Financial assets and liabilities are recognised when the company becomes a party to the contractual provisions of the instrument and are classified in accordance with their underlying economic reality. The company has two main categories of financial instruments, which are loans and other receivables and other financial liabilities:

| Loans and other receivables

| Loans and other receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. Upon recognition, these assets are measured at fair value less directly related transaction expenses. In successive periods these are measured at amortised cost, and any differences between acquisition cost and redemption value is accounted for over the borrowing period by using the effective interest method. If transaction costs are immaterial and the credit period is short, amortised cost is equal to the nominal value less any allowance for credit losses.

| Other financial liabilities

| Other financial liabilities are recognised initially at fair value, net of transaction costs incurred. In successive periods these are measured at amortised cost. Any differences between acquisition cost and redemption value is accounted for over the borrowing period by using the effective interest method. If transaction costs are immaterial and the credit period is short, amortised cost is equal to the nominal value.

| Impairment of financial instruments

| A provision for impairment is established when there is objective evidence that, as a result of one or more events that occurred after the initial recognition, the estimated future cash flows have been impacted.

| Cash and cash equivalents

| Cash and cash equivalents comprise cash held by the company and short term bank deposits with an original maturity of three months or less from inception and are subject to insignificant risk of changes in value.

| Coastline Engineered Solutions Limited (Registered number: 02262524) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Where assets are financed by leasing agreements that give rights approximating to ownership (finance leases), the assets are treated as if they had been purchased outright. The amount capitalised is the present value of the minimum lease payments payable over the term of the lease. The corresponding leasing commitments are shown as amounts payable to the lessor. Depreciation on the relevant assets is charged to the profit and loss account over the shorter of estimated useful economic life and the period of the lease.

| Lease payments are analysed between capital and interest components so that the interest element of the payment is charged to the profit and loss account over the period of the lease and is calculated so that it represents a constant proportion of the balance of capital repayments outstanding. The capital part reduces the amounts payable to the lessor.

| All other leases are treated as operating leases. Their annual rentals are charged to the profit and loss account on a straight line basis over the terms of the lease.

| Pension costs and other post-retirement benefits

| The company operates a money purchase pension scheme in the form of employee personal pension plans. The contracts are between the individual and the pension provider and all funds are held externally by a third party pension provider. Pension contributions are charged to the profit and loss account in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2025 - 7 ) .

4. | TANGIBLE FIXED ASSETS

| Computer |

| Tenants |  | and |

| property |  | Plant and |  | Motor |  | office |

| improvements |  | machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 May 2025 | 2,327 |  | 649,098 |  | 63,278 |  | 7,648 |  | 722,351 |  |

| Additions | - |  | 5,927 |  | - |  | - |  | 5,927 |  |

| At 30 April 2026 | 2,327 |  | 655,025 |  | 63,278 |  | 7,648 |  | 728,278 |  |

| DEPRECIATION

| At 1 May 2025 | 720 |  | 373,465 |  | 34,680 |  | 7,648 |  | 416,513 |  |

| Charge for year | 116 |  | 19,524 |  | 7,147 |  | - |  | 26,787 |  |

| At 30 April 2026 | 836 |  | 392,989 |  | 41,827 |  | 7,648 |  | 443,300 |  |

| NET BOOK VALUE

| At 30 April 2026 | 1,491 |  | 262,036 |  | 21,451 |  | - |  | 284,978 |  |

| At 30 April 2025 | 1,607 |  | 275,633 |  | 28,598 |  | - |  | 305,838 |  |

| Coastline Engineered Solutions Limited (Registered number: 02262524) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

4. | TANGIBLE FIXED ASSETS - continued

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

| Motor

| vehicles

£ |

| COST

| At 1 May 2025

| and 30 April 2026 | 46,092 |  |

| DEPRECIATION

| At 1 May 2025 | 18,723 |  |

| Charge for year | 6,840 |  |

| At 30 April 2026 | 25,563 |  |

| NET BOOK VALUE

| At 30 April 2026 | 20,529 |  |

| At 30 April 2025 | 27,369 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 105,395 |  | 60,811 |  |

| Amounts owed by group undertakings | 243,938 |  | 216,728 |  |

| Other debtors | 941 |  | 1,240 |  |

350,274 |  | 278,779 |  |

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

2026 | 2025 |

£ | £ |

| Hire purchase contracts | 10,171 |  | 10,171 |  |

| Trade creditors | 157,354 |  | 192,480 |  |

| Amounts owed to group undertakings | 103,140 |  | 69,939 |  |

| Taxation and social security | 16,351 |  | 27,990 |  |

| Other creditors | 12,556 |  | 8,024 |  |

299,572 |  | 308,604 |  |

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

2026 | 2025 |

£ | £ |

| Hire purchase contracts | 848 |  | 11,019 |  |

| Coastline Engineered Solutions Limited (Registered number: 02262524) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2025 |

£ | £ |

| Hire purchase contracts | 11,019 |  | 21,190 |  |

| Hire purchase liabilities are secured over the assets being financed.

9. | ULTIMATE CONTROLLING PARTY

| The company is under the joint control of Mr R B Wilson, Mr G Mathieson and Mr C Mathieson who together own directly or indirectly 100% of the issued share capital of the ultimate parent company, Coastline Adhesive Tapes (2008) Limited.