The average number of persons, including directors, employed by the company during the year was as follows:

The company has net current liabilities of £271,150 (2024: £268,076) mainly due to amounts owed to the parent company at year end. They have confirmed they will not seek repayment of this to the detriment of third party creditors and will continue to support the company for at least 12 months from the date of signing the accounts. It is therefore the opinion of the director that the company is a going concern.

Malakoff Engineering Ltd. is a private company limited by shares incorporated in Scotland. The registered office is North Ness, Lerwick, Shetland, United Kingdom, ZE1 0LZ.

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime' and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true