Parts4engines Topco Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 15737784

		31 March 2026		31 March 2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	-		90
Investments	5	2,489,409		2,489,409
Cash at bank and in hand		60		-

		2,489,469		2,489,499
Creditors: Amounts Falling Due Within One Year	6	-		(27,658 )

NET CURRENT ASSETS (LIABILITIES)			2,489,469		2,461,841

TOTAL ASSETS LESS CURRENT LIABILITIES			2,489,469		2,461,841

NET ASSETS			2,489,469		2,461,841

CAPITAL AND RESERVES
Called up share capital	7		300,100		500,100
Share premium account			246,740		246,740
Profit and Loss Account			1,942,629		1,715,001

SHAREHOLDERS' FUNDS			2,489,469		2,461,841

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

N Ward

Director

8th September 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Parts4engines Topco Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15737784 . The registered office is Stubbin, Shaw Lane, Holmfirth, HD9 2PY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Financial Instruments

Debtors and creditors with no stated interest rate, and repayable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit or loss account within overheads.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 2)

4. Debtors

	31 March 2026	31 March 2025
	£	£
Due within one year
Other debtors	-	90

5. Current Asset Investments

	31 March 2026	31 March 2025
	£	£
Shares in subsidiaries	2,489,409	2,489,409

6. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 March 2025
	£	£
Other loans	-	25,000
Other creditors	-	2,658

	-	27,658

Page 2

Page 3

Parts4engines Topco Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Share Capital

	31 March 2026	31 March 2025
Allotted, called up and fully paid	£	£
90 Ordinary Shares of £ 1.00 each	90	90
10 Ordinary A shares of £ 1.00 each	10	10

	100	100

Preference Shares

	31 March 2026	31 March 2025
Allotted, called up and fully paid	£	£
300,000 Preference Shares of £ 1.00 each	300,000	500,000


Shares disposed during the period:	£
200,000 Preference Shares of £ 1.00 each	(200,000)

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Neil Ward	45	-	45	-	-
Mr Peter Beeby	45	-	45	-	-