In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of UEC Mechanical Engineering Limited for the period ended 31 December 2025 which comprise, the balance sheet, the statement of changes in equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the board of directors of UEC Mechanical Engineering Limited, as a body, in accordance with the terms of the engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of UEC Mechanical Engineering Limited and state those matters that we have agreed to state to the board of directors of UEC Mechanical Engineering Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than UEC Mechanical Engineering Limited and its board of directors as a body, for our work or for this report.

It is your duty to ensure that UEC Mechanical Engineering Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of UEC Mechanical Engineering Limited. You consider that UEC Mechanical Engineering Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of UEC Mechanical Engineering Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

For the financial period ended 31 December 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The member has not required the company to obtain an audit of its financial statements for the period in question 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.

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

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

UEC Mechanical Engineering Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Sidings, Main Road, Colwich, Staffordshire, United Kingdom, ST17 0XD.

The company was incorporated on 24 February 2025 and has prepared accounts for the period ending 31 December 2025 so as to bring it's accounting period in line with that of its parent undertaking. This has resulted in these accounts being for a period of less than a year.

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.

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

The company has not traded during the period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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

On 9 October 2026, the company created a fixed and floating charge over all property and assets of the company in favour of its bankers, HSBC UK Bank plc.

On 23 January 2026, the company acquired the whole of the goodwill, trade and assets and transferred the employees under a TUPE arrangement from Unit Engineers & Contractors Limited, a company registered in England for a consideration of £150,000.

At the balance sheet date, the parent and ultimate parent undertaking is Ropsley Limited, a company registered in England and Wales. The registered office of Ropsley Limited is The Sidings, Main Road, Colwich, Stafford, ST17 0XD.