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REGISTERED NUMBER: 00717462 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2026 |

| FOR |

| NEWLAND ENGINEERING COMPANY LIMITED |

NEWLAND ENGINEERING COMPANY LIMITED (REGISTERED NUMBER: 00717462) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 30 April 2026

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| NEWLAND ENGINEERING COMPANY LIMITED |

COMPANY INFORMATION

for the Year Ended 30 April 2026

| DIRECTORS: | L Kerfoot

| M C Holland

| SECRETARY: | L Kerfoot

| REGISTERED OFFICE: | Broadway Industrial Estate

| Hyde

| Cheshire

| Cheshire

| SK14 4RE

| REGISTERED NUMBER: | 00717462 (England and Wales)

| ACCOUNTANTS: | Moss & Williamson Limited

| Chartered Accountants

| 3 Mellor Road

| Cheadle Hulme

| Cheadle

| Cheshire

| SK8 5AT

NEWLAND ENGINEERING COMPANY LIMITED (REGISTERED NUMBER: 00717462) |

ABRIDGED BALANCE SHEET

30 April 2026

| 2026 |  | 2025

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 5 | 1,337 |  | 1,996 |  |

Tangible assets | 6 | 57,673 |  | 73,539 |  |

59,010 |  | 75,535 |  |

CURRENT ASSETS

Stocks | 499,316 |  | 824,337 |  |

Debtors | 598,087 |  | 185,954 |  |

Cash at bank and in hand | 16,161 |  | 70,054 |  |

1,113,564 |  | 1,080,345 |  |

CREDITORS

Amounts falling due within one year | (657,324 | ) | (564,181 | ) |

NET CURRENT ASSETS | 456,240 |  | 516,164 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 515,250 |  | 591,699 |  |

CREDITORS

Amounts falling due after more than one year | (21,980 | ) | (74,393 | ) |

PROVISIONS FOR LIABILITIES | 9 | (14,418 | ) | (18,385 | ) |

ACCRUALS AND DEFERRED INCOME | (1,351 | ) | (1,609 | ) |

NET ASSETS | 477,501 |  | 497,312 |  |

CAPITAL AND RESERVES

Called up share capital | 1,440 |  | 1,440 |  |

Capital redemption reserve | 1,562 |  | 1,562 |  |

Retained earnings | 474,499 |  | 494,310 |  |

SHAREHOLDERS' FUNDS | 477,501 |  | 497,312 |  |

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.

NEWLAND ENGINEERING COMPANY LIMITED (REGISTERED NUMBER: 00717462) |

ABRIDGED 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 April 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 12 August 2026 and were signed on its behalf by:

L Kerfoot - Director

NEWLAND ENGINEERING COMPANY LIMITED (REGISTERED NUMBER: 00717462) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 30 April 2026

1. | STATUTORY INFORMATION

| Newland Engineering Company 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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.

| 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.

| Computer software is being amortised evenly over its estimated useful life of three years.

| 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

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% 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 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.

NEWLAND ENGINEERING COMPANY LIMITED (REGISTERED NUMBER: 00717462) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 April 2026

3. | 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.

| Research and development

| Expenditure on research and development is written off in the year in which it is incurred.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 20 (2025 - 24 ) .

NEWLAND ENGINEERING COMPANY LIMITED (REGISTERED NUMBER: 00717462) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 April 2026

5. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 May 2025

| and 30 April 2026 | 19,581 |  |

| AMORTISATION

| At 1 May 2025 | 17,585 |  |

| Amortisation for year | 659 |  |

| At 30 April 2026 | 18,244 |  |

| NET BOOK VALUE

| At 30 April 2026 | 1,337 |  |

| At 30 April 2025 | 1,996 |  |

6. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 May 2025

| and 30 April 2026 | 457,949 |  |

| DEPRECIATION

| At 1 May 2025 | 384,410 |  |

| Charge for year | 15,866 |  |

| At 30 April 2026 | 400,276 |  |

| NET BOOK VALUE

| At 30 April 2026 | 57,673 |  |

| At 30 April 2025 | 73,539 |  |

NEWLAND ENGINEERING COMPANY LIMITED (REGISTERED NUMBER: 00717462) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 April 2026

6. | TANGIBLE FIXED ASSETS - continued

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

| Totals

£ |

| COST

| At 1 May 2025 | 80,706 |  |

| Transfer to ownership | (30,204 | ) |

| At 30 April 2026 | 50,502 |  |

| DEPRECIATION

| At 1 May 2025 | 34,496 |  |

| Charge for year | 8,371 |  |

| Transfer to ownership | (17,478 | ) |

| At 30 April 2026 | 25,389 |  |

| NET BOOK VALUE

| At 30 April 2026 | 25,113 |  |

| At 30 April 2025 | 46,210 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2026 | 2025 |

£ | £ |

| Net obligations repayable:

| Within one year | 12,413 |  | 14,190 |  |

| Between one and five years | 11,980 |  | 24,393 |  |

24,393 |  | 38,583 |  |

| Non-cancellable |

| operating leases |

2026 | 2025 |

£ | £ |

| Within one year | 63,053 |  | 72,072 |  |

| Between one and five years | 99,750 |  | 162,803 |  |

162,803 |  | 234,875 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2025 |

£ | £ |

| Hire purchase contracts | 24,393 |  | 38,583 |  |

NEWLAND ENGINEERING COMPANY LIMITED (REGISTERED NUMBER: 00717462) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 April 2026

9. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

£ | £ |

| Deferred tax | 14,418 |  | 18,385 |  |

| Deferred |

| tax |

£ |

| Balance at 1 May 2025 | 18,385 |  |

| Movement | (3,967 | ) |

| Balance at 30 April 2026 | 14,418 |  |