Company No: 15596800 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.03.2026		31.03.2025
		£		£
Fixed assets
Investments	3	143,315		143,315
		143,315		143,315
Creditors: amounts falling due within one year	4	( 33,115)		( 33,115)
Net current liabilities		(33,115)		(33,115)
Total assets less current liabilities		110,200		110,200
Creditors: amounts falling due after more than one year	5	( 3,250)		( 30,250)
Net assets		106,950		79,950
Capital and reserves
Called-up share capital	6	100		100
Profit and loss account		106,850		79,850
Total shareholders' funds		106,950		79,950

For the financial 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.

Directors' 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 directors acknowledge 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 Income Statement has not been delivered.

The financial statements of Mortec Holdings Limited (registered number: 15596800) were approved and authorised for issue by the Board of Directors on 14 October 2026. They were signed on its behalf by:

T A Morgan 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

Mortec Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 15 Chalwyn Industrial Estate, St Clements Road, Poole, Doret, BH12 4PE, 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 £.

Dividend income

Dividend income is recognised when the company's right to receive payment has been established.

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.

2. Employees

	Year ended 31.03.2026		Period from 27.03.2024 to 31.03.2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Fixed asset investments

Investments in subsidiaries

	31.03.2026
	£
Cost
At 01 April 2025	143,315
At 31 March 2026	143,315
Carrying value at 31 March 2026	143,315
Carrying value at 31 March 2025	143,315

Investments in shares

Name of entity	Registered office	Principal activity	Class of shares	Ownership 31.03.2026	Held
Mortec Welding & Fabrication Limited	Unit 15 Chalwyn Industrial Estate, St Clements Road, Poole, BH12 4PE	Fabrication and welding	100 Ordinary shares	100.00%	Direct

4. Creditors: amounts falling due within one year

	31.03.2026		31.03.2025
	£		£
Amounts owed to own subsidiaries	715		715
Other creditors	32,400		32,400
	33,115		33,115

5. Creditors: amounts falling due after more than one year

	31.03.2026		31.03.2025
	£		£
Other creditors	3,250		30,250

There are no amounts included above in respect of which any security has been given by the small entity.

6. Called-up share capital

	31.03.2026		31.03.2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100