Company No: SC800836 (Scotland)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	27.03.2026		27.03.2025
		£		£
Fixed assets
Investments	3	2,926,829		2,926,829
		2,926,829		2,926,829
Creditors: amounts falling due within one year	4	( 420,192)		( 420,192)
Net current liabilities		(420,192)		(420,192)
Total assets less current liabilities		2,506,637		2,506,637
Net assets		2,506,637		2,506,637
Capital and reserves
Called-up share capital	5	27,398		27,398
Share premium account		1,399,432		1,399,432
Profit and loss account		1,079,807		1,079,807
Total shareholders' funds		2,506,637		2,506,637

For the financial year ending 27 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of LCA MFG Group Ltd (registered number: SC800836) were approved and authorised for issue by the Director on 24 September 2026. They were signed on its behalf by:

I Moglia Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

LCA MFG Group Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is C/O Macdonald Henderson Wellington Place, 107 West Regent Street, Glasgow, G2 2BA, Scotland, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include 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 assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including bank loans and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

2. Employees

	Year ended 27.03.2026		Period from 28.02.2024 to 27.03.2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Fixed asset investments

Investments in subsidiaries

	27.03.2026
	£
Cost
At 28 March 2025	2,926,829
At 27 March 2026	2,926,829
Carrying value at 27 March 2026	2,926,829
Carrying value at 27 March 2025	2,926,829

Investments in shares

Name of entity	Registered office	Principal activity	Class of shares	Ownership 27.03.2026	Ownership 27.03.2025	Held
Link Cable Assemblies Ltd (SC226913)	94 Hope Street C/O Macdonald Henderson, Glasgow, Scotland, G2 6PH	Manufacturing	Ordinary	100.00%	100.00%	Direct

4. Creditors: amounts falling due within one year

	27.03.2026		27.03.2025
	£		£
Amounts owed to Group undertakings	420,192		420,192

5. Called-up share capital

	27.03.2026		27.03.2025
	£		£
Allotted, called-up and fully-paid
27,398 Ordinary shares of £ 1.00 each	27,398		27,398

6. Related party transactions

Transactions with owners holding a participating interest in the entity

The company has taken advantage of disclosure exemptions available under Section 33 for FRS 102 whereby it has not disclosed transactions entered into with any wholly-owned subsidiary of the group.

7. Ultimate controlling party

Parent Company:

LCAM Group Limited (SC835015)

C/O Macdonald Henderson Standard Buildings 4/1, 94 Hope Street, Glasgow, Scotland, G2 6PH

.