The directors of the company have elected not to include a copy of the income statement within the financial statements.true

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

TRB Lightweight Structures Limited is a private company limited by shares incorporated in England and Wales. The registered office is 12 Clifton Road, St Peter's Hill, Huntingdon, PE29 7EN.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Our commitment to the rail market remains a core strength, and we are optimistic about achieving long-term growth.

We continue to diligently pursue new initiatives and opportunities to enhance efficiency.

Following recent changes in ownership, we are in a transitionary period to return the business to operational profit. We therefore place reliance on our parent entity, Kineco Train Tech Private Limited, to provide support in meeting our working capital and liability requirements, should it be required.

During the reporting period, the company was acquired by Kineco Tech Private Limited and Semvac A/S. Following this acquisition, the directors changed the company's accounting reference date in order to align the reporting period with that of its new parent undertaking and the wider group.

Accordingly, these financial statements have been prepared for the fifteen-month period ended 31 March 2026. Resultantly, the amounts presented in the profit and loss account and related notes are not directly comparable with those of the preceding financial period, which was twelve months in length.

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably. The transfer of risk and reward will be applied in line with the terms of the contract, which may be on delivery of goods or when the goods have been made available to the customer for collection.

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Assets in the course of construction are not depreciated.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to net realisable value. Cost comprises direct material and, where applicable, director labour costs that have been incurred in bring the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Cash and cash equivalents are basic financial assets and include cash in hand and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Management do not believe there are any critical accounting judgements.

The average monthly number of persons (including directors) employed by the company during the period was:

The company received an unsecured loan from related party, Semvac A/S, amounting to EUR 200,000. The loan bears interest at EURIBOR plus 1.70% and is repayable on 10 May 2026.

During the year, amounts owed to parent undertaking were waived totalling £2,560,528. All guarantees and charges over the Company's assets in relation to the bank loans and overdrafts of TRB Technology Group, have been satisfied. Further information can be found in Note 10.

Each share carries one vote, no right to fixed income, are not redeemable and rank pari passu in the event of a winding up of the company.

During the year, the company allotted 72 ordinary shares of £1 each for total consideration of £628,660.

During the year, the Company transferred assets with a net book value of £144,457 to their previous parent. The transfer was settled through the Company's intercompany account and reduced the balance owed to it previous parent from £2,704,985 to £2,560,528.

Subsequently, the previous parent waived the remaining intercompany balance. As the waiver was made by shareholder in its capacity as owner, the transaction has been accounted for as a capital contribution and recognised directly within equity rather than through the profit and loss accounts. .

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

During the period the company entered into the following transactions with related parties:

Interest expenses incurred on the above, unsecured loan from Semvac A/S, amounted to £2,609. The loan incurs interest at a rate of EURIBOR plus 1.70%.

On 29 August 2025, TRB Technology Group sold 100% of the issued share capital of TRB Lightweight Structures Limited.

The directors consider the ultimate parent undertaking to be Kineco Train Tech Private Limited, a company incorporated in India.

There is no ultimate controlling party, as no individual shareholder holds more than 50% of the shares in the ultimate parent entity.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 March 2026 and of its loss for the period then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.