2025-08-31-accounts

Ch•rlty RethfjonNg. 21T075 CompADy Rsg16fraUon OIT063J3 (Erqland •ndW4k•l THE ENGINEERING TrU8T ANNUAL REPORT AND CONSOLIDATED FI￿NcIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2026

THE ENGINEERING TRUST LEGAL AND ADMINISTRATIVE INFORMATION Mts8DJay MrBSKrnu MINJBL Mr R J Ilorrii Ms BAO'Frdi M¥ C TWficoK MrD TPetEr• Mrs (Re8&￿d 11 Juty 20251 (NpWnied 11 Juty2P25) t￿￿￿rted I l ju￿ 20251 Ch•rlty ntsmtr 287075 017Q8333 Re91stred offt¢• 11 W8rlfftRo•d OX264UL Audlt ShAh ffCCA) ISeniarAuoSt¢rl FurAr￿ b•h&rofshah & ¢o{PwJunlarnsl Lld Charter8dLUVrt•Y#4 StsithoryNJJJrfor Ca¥h Bwrw c￿tra 111 FILV MhYIGnds CV14PB

THE ENGINEERING TRUST CONTENTS Tr4thDirth' rwrt rw)rt COr￿DIdated ¥Mementolfirwntipl acmes ststemert offm￿al alarte sh8et ststemqni ￿e￿1h 10 11-25

THE ENGINEERING TRUST TRUSTEE DIRE¢TORS' REPORT (INCLUDING DIRECTORS. REPORTI FOR THE YEAR ENDEO 31AUGusf2025 Il Injstoe LlirEdcYs p￿en1th￿ranTr￿aI r8wrt BndllrAntsslstatwiortB forthp 31 ALVUSt 2l￿5. The fi￿ar￿al Str￿MEntS have b68n p￿pared In Ihfr s(￿nI￿v0￿BS setoth In notfy 1.1 to IFt finanrial SIWèm•niB (ajmptywiih th&£roup'$govfimin9 dtcumon¢ CDmp8niesAca2Ctt ¥nd"+knuntpng R¢porfMg by Chwbes. Statgrn•ttofRttommoTthd Pr&tsBfr ¥p&cabletsthantiea praparn9theirA(wurts Fwparo&l Rewrbng s￿￿4rd UKand Republtoflfel9r￿ IFRS ID2y'ltffectfy 1 JoThJary 20191. The Q￿up4S meup ofThoEfiDhBring T￿￿ rrMTruBI1 and tywned$Ub￿dlAry. Entheimg ThtytYr4rri LYDTr￿ (Err). Thl Tw8119 wllh thg Charity In En91th14nd Wa￿# 3nd i? a cryny TImit￿l by 9Ugt8niÈe wLryternd otComp&ni88 HouY& The trovomknA imtrumort dlthe t￿party is Ihe IIBrnordnJurn oNJAd￿l0 In¢0 14 Ma￿h IP13 a4 am•n¢JedJenuary2024 OWtIvg• athd •ctl¥d TheTN5t Rn¢ Errwnunued tooperaiaJLf¢055ful￿ In wotlryongiMfftrfnyaJa pmlq591M. (¥mer¥qthlnth 6e¢tor, ￿lIve￿r￿ Ngh44UÈJIty ￿k¥Ontrth1p hirriry snd rq¢tyJnL8fft9 &¥thlerts amwg ltheyrnkiry arbJJmino Within the Ind￿try. Th• Group'$prindp￿lQpQAl￿n3l80jvtyts ddl¥sredthrough E￿. wo￿1¥ 8pppan¥¢0Sh￿tT0ffilNglo tho eNjI￿erf￿q. and rn¥lni•ThAtw se¢ity& Th•Tw51'sFhariiabb4cINthg8 Irth¥l•eWgmentwllhacho￿6 and￿11¥￿￿. forse4tr-Wida initFall¥es such $ NBtion91 •fftntushipWetk Engln•Bring. p￿￿pation in roQw￿l and empbm a¥sothtsd h ETr. Publlc benefft Tha T￿Ste# have can$ldetyY theth&rky¢¢mmii•k)n'i wknce on wbvc b8noftt8ndconfmiihBt the a&lvktsofl￿ Tw8t afi9n V•ilhthw gwdBnt¥. A¢biBvem•nb ana perf(Ym•nc• Duiing thDyaBr, the Trusl•uttè6Btsty 61rongth8nèd Board through Ihp4ppDlrrnemofhYo RddllhynsfTn￿e4, brfwlngtho total nL4nbwtO 86￿. Tho enh¥rKEd th8eEpacty oflh•BoArdtoprovidp efforANeovwsghl4￿￿gOvefft8rt0 atro55 Th Group. The TnJ5tContsnusditowork￿ith xhor>ts and￿l￿geothroullh f$¢￿f•¢1r0•% an¢1%￿d￿ ￿P[D￿¥￿v￿# •upportlng youn9pwpie8tnskolb¢e#muly NEET (not In thThploYmnt ortR￿￿￿￿1. Th TnJstaodoh¥ered rfs Annualknrfs, r•wlslng a¥c4NengJAr(tho aprrtpnlices ?mN0Y￿. lulhefourth consJrtTTr￿ y¢w 5pon¥¢rBd oward e9¢￿en Èi both Oxf0Tdshi￿ApQrgDvC8th￿AW8th Bndlhe Noth De¥on contInL￿ to plac4 fvtum angTri￿r$ Into lyg￿val1ty4ppiernt￿ÈhIp4 wlh ¥Trpmtw Pr¢¥f6￿rg ITrtofvr¥t•r amln9 and aeri¢rLYrnanBgThni r￿￿￿}ng￿rnp￿I￿. EfT ¢lfern Opp￿0¢88h￿￿¢grWnrnè5 al 2 9 and4 curyenJy Irohbm(Y•lh#n 280 £pprenNec¥ OUOAS dErwland. Th8ug•ntyetlon retalm 8 GrJ• I'G&l' rth9 orate(l. Is knspeLon In 6rnt2022 Durfny the year. ETT malMaln¢d a itrwg iovBlofidvty. wrfh • ste4ty nowofrwapmik and tmpioy4ra $￿￿￿￿Err as tsifiRlnlry pro￿d￿r. ETfrJ expecisdlD r£wrt H pffjft forlh&202412S finBnEp¥i yegr. rellECting thè pojll pad ofoperalionol thBnge8 Inple￿￿ted ythfy¢us years. Furthèr impro¥wnert$ tofin2nr￿l rernain through the on9c4ry reduction of Auonlr&ded pmvisKn and incroB$eo Utilisllknon ofTh¢ EnglnEèMP sk￿ A¢aderny, Ihp Group'&trthifjg 14dlilyin Blxst•r. frn9ineorirvJ In OxYordsI¥e 8tsryourxllng oiutrfies rWnair￿troIlg. wilhe0nt￿￿￿j gtDW Mi leg￿￿1 yrrplwrs an onwno 9klls strwjrtagg •ncwr8gtiiA Inv28tment in apprDtioshipy. Ih Own. wher¢ Er[ce￿• g ¥rn1Or¢¢hort rthod by lul-lim6 Slaft. (￿d￿g¢¢I]d￿o￿S r•mBin Rtasltretsrpaceihan in ¢)klorfshre. ErroMtiroJg4 onAuftontr4thJ dy￿le￿ proAgvnthrowh 4 &xal<￿e￿ in IhI8Tr￿, expthd b rnmaina kng4efm aryAn￿OnI.

THE ENGINEERING TRUST TRUSTEE DIRECTORS. REPORT IINCLUDING DIRECTORS. REPORTI ICONTINUEDI FOR THE YEAR ENDEO 31 AUGUST 2025 TrOllCièl review Tho 20241￿ finarKxal Yearrefitt￿edl￿Co￿knnu¢4 bOn•fi￿￿chan90l mod¢ to ETf4 m¢dvL VAth thofinolstsoes of ¥ubcontracung Isduttt￿￿ and ￿Crea￿ numbororèpprentKYs INnEdatThp EnOne&rkw S￿11$￿ad￿ty. TheuD fathrsConlrf￿t0O to D Surplus lorthry•ar. ThI•sur0￿ h89 fultyco¥piE4 1h0thèrtsb￿ ex￿n￿lure01 the Tr￿. rysulliw Ina sUr￿￿S position ftsrihe Groupas a￿￿0. Cash ffuwmfythln ETT$tatq￿s& dLrn9lhFfinlll ofIhe￿r, pIxI￿ t￿ l>uup ertsrfng IhB 2025126 fi￿ar￿￿1 year. The Trust ￿11 recw incomefrom Err's SL4ylu$ 2024tt5. whith be ￿l￿Vested to •¥pand acti￿1￿5 in 2025r16. Th¢Tn￿$ remain tiKnmrfled io buAdlng tho Trust's Ilquidityover the long terrn, r6WWiSing thailh$wll •urKILW o¥ersevw$r￿arn In wcogniliw dlho Wnthbuhon m8de ty ￿atr Q¢nSStheGroup io118 COntin￿d Suc￿¥5. the TrLBtse8 appnv IhB Int￿l￿r0 ofa pformanc-￿￿Ied wofil 8hareBth8me whith wli Icomo ￿10 eff8(a &7 202sr25. Th&oiy'the tor20￿126 LgtoconlirwÈ to￿n￿hen$j a8P&ts ofthe &oup'soper8dorffj furthorlmpi¢¥8 kng.te rfy4l￿nce pian• forluthre Fgvkn¢lg In the nèx#fin8nGkilyw, thè Ttuxl plans ￿apPr￿Man Outraach LeBd lo &ypand rt8 prOg￿mM# ofadivrf￿s and In¢r¢a CIPQety. Thi5 ro￿￿11[ 5UPWI the iAlrQdud￿Th ol E STEM wammo. thè [BJ￿nch otthe STEM SummBr¢oursg aTrdthfj OEvelopm4nt olfurther Inlllal￿QS&I￿afi8￿￿￿lhI1•TrU5f's m155ion. ThB Tru51wiU conliTriia losupportKhool$8ndcdle wth c4￿8￿$ guK8èncq ddivNrfs ATrnual Appr8ntsGBAwords In r)xlordskn and Dpvon. aThYmK¥eongDln9 SUP b thYd.pgrtyawards kY(¥Jrsmmt In 2025f25. Eft aths toknth8r $trenglhon mket pJsthn by eTnploy$is. mawl$kno aPP￿t￿￿5h1psL￿￿8, Anu ￿pro￿￿9 appr2Aiire aid thmpietbn rates. Th c¥ntinutrJ de¥ekym8nlof Enoineenno Skilb knd@mywill rgmaiD eortral to irtsth, aupportino ¥pw￿￿￿6hip ddivery 8n¢ widertrBSniny oPPDrtun￿es R￿￿11M￿rI, retention and sUsk￿&ble¢vYaftI$￿t￿￿al sbuctureof Frr rtm41ry% a key Maintwrdn4 5U@u$within Err ISt%aontMI bs it L5 th wimary￿nIn￿jlorO IhewLYkofTh Tru. 4rt1th• ofincwno its ¢M¥J￿ ove¥ihe. Structur¥, B¢)v•rnamrg ¥nd ¥nJn•ggm•nt ern8nce by a BoArfofTru8te85 drÈwn Wedoml￿N￿￿oM pWtrwthTanptWx￿, cthirtg 4 bro•d rangeglthdla eXperf￿￿. Duringthe vosr. t￿eT￿￿te￿ wiDw£d wnclpl The Grtyjp arng¢wfi(meo ihItJppr￿a19 SYSlern8 9ndront￿l58re In p￿￿t0 m•nage m(MgalEtr￿e rlsk6. EvMts slKg the¢ndofthoyear lnfrxm￿K)￿ relBling to Jent#$lnce the 6ndofth&yt4r & gln inth& th lothtrfknar￿￿ lthtom￿1. Sl&tÈfftvntottrvslee dlr•ctors' r•$prmi￿1lI1b# The trusteedifector5. whDaro tlsolhe dIr￿Or5 DfTh& Enoino2rfw TnolforthewtPDae of¢ifftpany ￿. 4Tr wponsi￿O kx preparT￿ th&Truee ￿ro￿o￿a. ondlhèfinarttwl staiem¥nis in ￿r￿r￿tth Appl￿ble U￿1￿j ￿Tr9d ntin9 si&ndards lun￿1 ￿ryd0M G￿ll￿fy￿£rnptsd Prxtho) Ctsrnparty Law wuiro• the tluste? diretlors to ptypjro gtvmenls g£ch tranc￿1 y8Whtrh gwe a inxand fwi ollhE 5ts1e Oraffal￿ ofknb wp and thlhe r£s(W￿5 8nd oftPWLW, Indudmig irthnand aw￿l1Ure, vfthochertatlo COM￿Yf￿r thatye9r In prepari)ll these fnanoal St￿t￿nIs. ihe trwtee Brewulr•J tix - sd8ct Bult•bL¥ arwunlwg poli(y?sand then HpplythBm rj)n6￿terttr, . ObèeNo th•metlKd8 Bnd pihcipk$ ￿ the Charities SORP.. - mek¢iu6gemEnis and gimat¥ arg rBaSDMbh and mKkn(' . statewheth•rapplKAtrA@ uK￿%(0unI￿￿ &anderd¥ huv4 bBgnfollow, Subj￿1 toaty d¥pn￿r9X#dK1j$fid and expbift0d￿ the￿nar￿1￿1 ¥totern•n15', &nd - prBPaTe 8tatomon on thv wg¢Mcem bas* Un￿BÉ Inawrow•te s) praBthM• that1￿grOupWIll ctthpTru• fft operAtIots.

THE ENGINEERING TRUST TRUSTEE DIRECTORS. REPORT (INCLUDING DIRECTORS. REPORD ICONTINUEOI FOR TIIE YEAR EPIDED 31 AUGUST 2025 St•t•M•jrtoftru•t￿ dlr•thN' . a￿le whtherwlic4blg UKAC￿￿￿Jng S18Ddard$ have ￿ foLW, •Jbi2cllowry fflatethl depa￿1&6 d￿$0#d eX￿&￿edin the fin￿DE1 stm•n14 •nd - pr6￿re ilJefin4ncial ¥temts on thè goin) riJnc•m tsasls ￿n￿RÉ inapprwthto to pwjrnethal 9{oup¥￿￿ r¥Jnllnu• ￿ ¢pethn. Th•trvsodir•kn are resp￿S￿le fDr kwn9 a￿t0￿C￿U￿bry ￿e0￿that dlsd4M wlh r••¢￿￿￿￿[￿wAt•nY me th• finanpi POBIWM oftheoroupand •nOb￿ th￿n to¢Trure tha11hef￿ar￿￿$ts1srnOM8￿rnPtyWllhI1 Compan t20￿. ar• f0rsafèouBr￿￿4th? 8Str4¢B ￿th0orOUp9nd hentefor kkuvJ ra3￿￿￿8P￿fQr1 pr•thbon andthle(on offraud ry￿IrrtI￿. Audttor In thu company¥ Pmwsfno Ihat Shth & Co IAKgJuntAnW Um•S ts WPPOiAte¢ Dt•¢lovure olinlorm•Uon to •￿I￿r ol Ihtswe&directtsY5 haS￿n￿rMed thatthwe 1$ nts infumatbn Dlwlith IWatF L#T￿ tothèwJdlL ofythth th•aL4litor b8 unaware. ThtyhA¥B fiJrthbrconftmettth•ttheyh•￿ Wkn apryop1￿9I￿tO hlontty SLrh rgnt nfo￿On tsuditrl$awa￿ ofSLth Mfonnaticffi. Th8 tsuJt•othwty8' Ww• appr￿j bythe Boord olTnteè Thr s S DJaycodr Tnmtee ￿l￿t01 ..£.4../2 /z£.

THE ENGINEERING TRUST IMDEPENDENT AUDITOR'S REPORT TO THE TRUSTEE DIRECTORS OF THE ENGINEERING TRUST heve a￿170￿ the financial ¥tlllgmBnth ofThB En￿0th￿rnI8{1I￿'tWsY> •ndit85l￿dry IlhB'grwp? forvye èndod 31 AugUSt2025whK C4Jmwpge t￿￿￿rOUpStaIgMBTrl0f finandalBthllie$. the EhArity stslerneni ¢ffithJnc￿lI a￿￿11￿. Ihegroup traiaDceshe&l. th9¢￿Tty￿al￿￿8 sh￿, the grwp statement of End Ihe notea b th8 finèncial staterne￿ inc￿￿￿9 wgnrfi￿nI 8C¢4vnlng poibe3. The Angntyal ITamwklh¥t ha5 been ap￿ladI7 tho prepAra11C￿ 18&pp￿¢&bI0 lawond Vniled ￿ngd￿n keunling siandardB, ￿lUdIng FRS 102 Th¢FlnancdRep0￿￿g St￿￿2￿ spplKBble h tho UK wydRppubkoflApland (Untted Gpner4llylwptod AGcoundn9 Prathcel eNJ haiitiea SORP. In our OpIn￿Tr. the fin¥neial 9tamrt' 04wè a true and fair Df iaesiètsof tho wup's per￿lInL￿te thirJ 0$ al 31 Auqu5t2025 and L Incc¥Ming resour￿ •nd Bppikatilln oliedOutE55. fcrlh&ye8fgn ondBd,' hyvfj been pripBrty yepa￿d ID accoidArtswih Unht4d CnerallyknÉptsdAGctyJntiny PrKkè.' gfml have be•n prtF•Ted ￿ arcor¢irtt reouiraxents Dflh•Cc¥ApgnwAd 2CV6. B••li frjropknlon We ¢on¢wfedour In EC4YJidartgwith Intwn•ttsio1 S￿￿aId5 on Audifhio (UK) IISAS (UK)) gTrlppllc4bb law. Q nsibil￿￿￿ underlhc4t 518ndardsAre fvtherdOAC￿￿i￿thoA￿ortol¥rn3ptsn￿￿￿￿ISsIOr1A￿eUdlo1tbe fin•ncMI $18ièniGrts ¥e¢tion of Duf repotL i￿epe￿jeTht Ofthegf¢UP lTraccord3nc6wth thoetniG31 requirem&nis ithvanllo ofthp finan￿￿1 gtsipnfjrtB ￿ th8 UK. pndudiw the FRC'J El￿￿ 5b1¢a￿. we haluthled our suffiL¥enièr￿spprnpTh31è to provide a ba9i&torourcvhiitrn. Conclvolon¥ r•)4llw to yDlng COn￿r In audillno thèffintsnc￿ ¥tBknenli. wts haveojnduthd that1￿liu￿0￿r￿knV￿, u¥èoflhoyr4ry b3Sb8 cl accouTrllrg In Ihe preparOnofthefinwt￿i￿at￿M&nI9 188pprwi&t BasAd on tt￿￿Orkwty h8ve perfO￿￿ed. w&havp nof identifièd any material tsDGert&nlv¥ rdaling10ov•nl? Or￿n￿l￿n%￿aL inJMduAly or E¢if•ctwly. may ust si$D￿￿#￿I doubt pn th•sroup'5 •bthty toctMlbN• as? Cor￿￿rnI0r8 Wrfad alst Ourr¢$ponbibilth¥ th• reEpon¥ibNitl￿aI tho tr¢Jsiée OTh[eCk)￿ vlth rgspx4 tOgLwrVur￿ill iredwfibed In Ihg ￿lAVant seLtrons of ihrs oth¢r Ihforrn￿o The otherinfonnauon Ccjm￿Ses t￿ hformouon ind￿￿ed hi rwtO￿Tthlln th• finowalslatsm•ntSAnd dur report thwttyL The tyu$iéEd1￿￿r$ reBpon6ibblorthe (thw conl9inedwi1h￿ smual report. Owf pinon on th¢ Giat8metrfJ th)$# rrf>tU)ver1￿ othw and w&do nol•KprèE& gny ofassurenc concJuBK￿I IhcFeon. Ourrvsponslb￿1tyls bread tho Q￿er1DfO[rn￿hQl ar￿, dr4ngJa ¢th5Eder￿eihÈrbp0th￿rlnIOrrr Is irtonythntwth thE finan¢k?l Biat¢mert5 orourknow￿dgb Dbtsimo in thg courne ofthe•￿Ill, oi othemhe to be rna1•ri81￿ rn1561Èt8d Ilwe kJtrnbfy8uth m8tEriRI orapparoDI fftat£iial ml$8tatenTronts we a quirgslo deiermin¢fhor Ihisgw tise to a fflatsrial rni1st8m?nl in th#fi￿anCIal$lalcrn•nth thArn$•￿&s. It. bBgèdon thew0￿￿￿ have p¥forrnv4. ￿Y&¢(￿ludelh4 there is a m¥wiKg1 mi&sta￿D￿lOf Ihis othtrrinformabM. wé arg reothred lo report thst lac4. have nothinato r¢g0rt In Matt•r• e4J thi¢h ￿ try iequlYeO tu r4port by •¥topUo We have rKthlng lo in ￿￿￿01th•￿￿k￿y1n￿ mterB to (A¢wunLryand Reports) R¢iulaiior2008 rwuwe us * mport tOyOu rf. kn ouroF4nto the in[￿Fan gKn in thfiNgnoaf8tstements * Ir￿0￿￿t￿nI kn ahymfjlerml r¢sprydvmhtho Irv8lJe dIre¢l￿ rewt., $(rf￿Ie￿ 0￿Unting I￿1￿8 have bo9n kgpt c Iho finandal st•rn4ntS a￿ not In agwTrnlilh th• accounting tev4yds,' ¥% hawe not ￿ely8d all thÉ 8nd explvh8kn6we reqiuty SJrourauLIL

THE ENGINEERING TRUST INDEPENDENT AUDITOR'S REPORT ICONTINUEOI TO THE YRLISTEE DIRECTORS OF THE ENGINEERING TRUST RésponlbllltleJ of trujtee dlffjctorn expl&n8d rnorefulty In Ihg aiatTr8ntdii￿tCe dlrE¢lorB' r￿p￿S￿lI￿e￿. I￿trU0141￿0￿Jnl. w￿re aho thedli8Ctors ofthè 9roup Itsrt￿ purwse Trt(wp4ry18w. ore rospunst4etixl￿ prèp8rakn Dfth8 In0￿￿81 ¥tstgrnent$ forbei ad thAt they gl%• atrua and fthir Iniwn￿I tt¢Mrp1￿ theIru￿ 01r4¢tars d￿¥￿1￿011 rtvce5￿ry t awelha WbPArthn offin8n¢rJlsklom8nts thil mthrf•l mis5taterner( wtholherdue iofr8u0orerror. In ptsparfng thè￿￿n¢￿￿ slÈtÈmentJ. thetiustee diraL￿rG ats reEponBItA¢for asstsElng iho 9roup'8 a￿lity to (>JnUnufraJ s QDifp Cor￿M. dthiny. 49 8ppTrc4ble. matter3 reLgt¢d logthng concem 8nd th8 ooing wn¢em bos￿ of&¢rotyDting U1￿886th8 ￿te• di￿r4 eit￿r Inl£nd i014u1￿•th￿chlrha￿& comp￿yort9E0￿Se￿ra￿rIls, wh8ve rDr4Ali5tic all9￿alWa b￿10($? Audltof rospon•lbJlW•s lorth• wdlt•lth• flnatKhl 61akn•nll Wq have bwn appd￿d•S wdhorundersethhin 144 ol1h•C￿ti￿￿￿2I1I •ndrapcrtin4c¢ithcewlh thopdand r8￿¥￿￿1 rWO￿n• m•orh&Mn9off•¢t thèrounrfer. Ourob•kn$ to(￿￿ reAswwbl• abofftknthethwlh&thanr&d •talemon&4Ja%trthoié are Ee kn Ma￿81 m150ial£thffjL ¥thether￿ to fravd gre￿, and to en aLrdilarf3 rewrtthDI inc1udèyourcp￿vjn. Rpasonabb •8Buf#nc• BAhigh ofss6LYAfice bu1¥5 nc4 8 guar8nleoiiai an au¢liiunductod in acc￿d￿ wAh Is￿ IVKI w1n8￿ayS date rnetMal miSBtalemtrnl whfrn ft bxlBt& Mi5gtstefflenLry aiilleftDm fraud or atmr and8r8 Gonthr•d matvhal rf. ir4￿v￿1¥ orinVa9WWte, ¢hey¢ould Tr•¥onab bo•xp8cd tho•>Jnrffil¢d8cwoni ofuE4WSlakoDonth9 t4$L%o1 our i18￿￿￿111￿$. tyJllin4d 8t)ye. tod4iettmat•rfBI n regPO& oflrregulariRs. frBu4. The gxtthilto 1. A the pknirvJ stagB oftlje au¢thwp goin Dftr& apty ￿ I r)mp•ny and th• rnanAgkrwt $08k Ihow IM rrftIat￿￿. Th htlps uitts plan Appropw rf8588¥JmeNg. 2. Duthu Ih9 audit rel0V&￿ lwkareax and Mithv tre rewl7t￿r¢4 r￿eVant£￿￿UIe4 ona undertath9 ccfroborObDn. for•xAmk4e ty rovwng Bowi Min￿￿ #NJ e a. We a$￿￿the r￿k tsfmpierffjl1l8￿nIknthe GlatemoTts ￿￿diN 85 p re¥￿tOl￿aud and undertook woredum inthdThlU". b M&king enquiri98 Ofm•rt9g￿Ènt¥Ii0wh￿herthtyCfjn8I￿erfrQud orothw ryLlwity m4yh len pl￿. orwdherp8uth 0￿￿nIty mohl gxi&I,' Marg￿ni assumplonts rewrd to eaknAkni.' d. Idontrfyng and Ioythg ￿mIlen￿￿8. pu￿￿j18￿tl￿4ewhth lo by stse llatwe.. 8nd BecaUÈ•￿the InhOTeniiwrittatron8 of an Aurfrt. th2re risk ￿l￿)Id41•cl IrrA9Ulgrhiu. th¢J¥• lo mstsrfvl in iheflnr&ico1 Sfatgmonts Orr￿￿¢￿￿nplarts¥￿th ￿gulabon. TfN¥ rfsklrwwsth8 mor•thAI rornpli?n¢o wth A reM)v4d from IFeMts and trAr￿￿e<)￿ refj9ct￿I Int￿ lThnanrial Btst•rn8niF. SBW 11 b8 le5S Ilktytyio becuo•aware9f￿st1nc41 ofrb)Trl￿trMpIlww The also gre?ler rngorrJinqvwubiiues￿Tr9 due lo fraud than wr. aa ftyud irN01￿$￿len￿0nftII%)nc¥fft￿￿1. forpry. Collushjn, tyri￿￿￿OrM￿ro￿4￿Dtstrn. AfvrtherdexriptKn doLY rotsr¢nBbmU*s Is AVailablBon F￿anC￿l Rfjporhn9 COUn￿TS￿babteaI'. hIp￿I¥m¥.fr￿Qrp.o￿auaY1DrsWp￿￿bTl Ill￿ ThIE d•BWon fm# part o1{Ar•L￿wa ￿PDrt.

THE ENGINEERING TRU8T INDEPE14DENT AUDITOR'S REPORT ICONTINUEDI TO THE TRUSTEE DIREcfoRS OF THE ENGINEERING TrUST U•• of (wr r•￿rt Th1$ rowrt ¢ mado aohty Io Ihech4rity's trusirypB, 4B th body, ￿ a(%X%d&icewdh wrt4 Llth¢ Rep)rts1 RegulauonB 2U08. OLK•udttwoth hag kn und•rfaken tothol wb mw4ht stsle toiha tharity¥ tnJ&i¢e5 thots mattè w¢ are required tojtste ￿1hEM in 8n authtors roport 8ndfor no olherpLrpo¥e. TolhefiJle&lethntpaftDitted by (Yw, w¢do accept or £stume raÈponsility toanyon? DthertrAn tt)o£hanty ttte dJaw'stnth4SSA bDdy. trLwraudrfi¥th, fortlM¥ r8W¢ orforth• QF4nDn$we hgvofoThed. Harendra ￿$￿0￿￿18￿￿ {FCCA) ISeniorAudtr) Forond bBl>gllolShah &Co I￿￿u￿￿t￿l Charttt8J kntyJnt2rts & Ststthory Audito Cashb BLW55 C¢rrt lit Flwr 228 Road W•¥1M￿L￿d Gvt 4PB

THE ENGINEERING TRUST CONSOLIDATEO STATEMENT OF FINANCIAL AcnvmES INCLUDING INCOME AND EXPENDITURE AccouKr FOR THE YEAR ENDED 31 AUGUST2025 Unfvstrlcw Unr••iJkW lunda fitnd# nBO Not•• chants￿¢ xb¥itB8 9￿rtra41￿ 42,931 1,437,231 1.703.67Q 1.652 27,240 othor 39. Tot•1 Ineom• 1.734,521 1.521,593 Rsl&n9 1.835,037 1.383,15V 75,085 Tothl•¥4>•nthM I.?tO.12Z 1,467.194 tl¥t exp•ndltup lotthe y4Arl Net oulqolng r•our 24,399 Pa.OS51 (24.140) N•t mo¥•tTr•Tht o¥ fuj 30.259 at 1 SEpfeMt¢r2 ?64.3L 1S4,047 Fund 1x1a￿S at31AU0u￿ Z025 18SA40 1B4,W6 Th?st•t•meM acM85 411 paini &TrJ ksws in kno yew. ￿11 como•nd &¥P￿d￿lI1•d The slaiwnBnt of f￿an￿al 8ctlvttk$ c<Ynplles Ihe wwern8n(S Iramo thid •xpwkl11 a(wunt th ¢tfflwie¥*A2DOS.

THE ENGINEERING TRUST STATEMENT OF FINANCIAL ACTivrriES INCLUDING INCOME AND EXPENDrruRE Accouprr FOR THE YEAR ENDED 31 AiIGUST 2025 UntFBtrkled UnMBtslr fundB fund# 2026 riJO * Dofftti¢w knDactq$ $4.06f Chwrhabl• #Eltr￿l•S Ch8ritaNe 2.059 28 42.931 710 Total In¢on7 56.148 43,041 11 72732 84,035 Yot•lexp•ndNuM 7Z732 .035 Nel •PMtlturpforthe y•• NEt Qufgoing r•lou￿•￿s 116,Wl (4Q9941 lJ•t mo¥qment rn lun {16,5I4} 140,994) Fur￿ at I SeMnber2024 128.573 168.¥69 4t 31 Augua¢2V25 128,575 Tho BlatemEnloffmarrt481 ￿d￿je$ dl $nd recoHn19èd ￿ th&yegr. fMmeèrtinup￿ The 8tyt4mtt of finarK481 acJNit thE 1oquIM6th for •Tr InGrTh* •n4 wwndllUlO ll￿unt uthr I

THE ENGINEERING TRUST BALANCE SHEET ASAf31AUGUST202S Gro Trust 2D25 24 Flxe¢ •svets 11&17 18 ImY¥lmerrt8 168.344 162.e07 180,L 180,OOD Cuff•nta 186,314 i£o.wJ 20821 Cath 22117e 76.879 231,149 ts&095 3.027 4.421 5.013 4211 299.￿5 314.24 13.224 22423 (228.7 {5145n 145.029 70.2B3 ,840 131,8051 Total as•e¥ ¢Umnt hobllmt 235,827 218,4S3 f11,991 128,575 eve¢￿E￿￿"•m0U￿tsl￿IIl￿9 ￿￿•0￿￿￿￿T• than Onw￿r 115,0851 ProvJpJo#forli•bllhlp¥ I]4.￿2) [11,SXl 1e5,6aO 184.206 124,$75 GeJw4¥1 unr•6trthd 185.640 184,3C 128,575 Th•ccthpJny h Wbtbdto hFexeM￿onlr•rn thèudrtrnq￿fft￿enl In Fau￿Th 477•flhts Ctytpanle•A42006. for Ihe ￿r•￿￿Ed 31 ￿lu¢2￿?5. boen ¢omed ￿ undarBe&ion 144 oflhgChartlW2011. Tho diikrtknDthgethekY r05pon8lbAith$1orL%)mp￿1￿p wdhthe ￿guN￿rA$01tro c&Ty•Pw￿ 2fKo¥Ath ro ￿ords￿d thepreparation ofthancthl 8tat8m•M& Ther¢ncJai ar¢¥oved by Ihè YntsleeOlrwori (w...... ... ...... .. Ms S D Jaycw TrLts• CoMPky No. 01Th333

THE ENGINEERING TRUST CONSOUDAfED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AL￿vST202S 2024 C••h flov4Y Irvrn D￿ra11￿ acUvlll•J CAh op￿til 54,250 16,291 Pvrthaso ot taDBit40 fixed a￿ts SeofIAnu￿bffiXed assets (54.4761 48,620 1.779 NA¢ ¢atsh w•d in in¥4$tinq Ik9241 111.2S61 17,S42) 154.16a Net¢uth u••d aeimtkn {7,6421 (64.1621 NvtdL¥e•$• In &•h •nd c•h •qutr¥•lwits 18,210 {49.129) h and CF4h equivalents at be9wning of yoar 83,09S 132.224 C¥h Jnd ¢h 4ulv•l•nts ot •fid off￿r 7A879 10-

THE ENGINEERING TRUST NofES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 A¢CouJ>liNJpollc￿9 Chorjty Inlormatt¢n The Er¥irowryTru4115 a privecompgny Ihmttod tyguaRrt49 irworatyy in and Wakn. Tho reDWwJ offi4 b 11 W•SJwo¢¢J Rmd. B￿&01￿r, Ob￿hiry. OX26 4UL. 1.1 Accotsnttho ton￿￿￿ The 5tetements prnpared s¢c4rdan¢ewlh IheGr0up'slAernorgn¢￿ and Athes ¢lAsev￿On Iworated 14 Mwth 1983a9 8mended Januaty 2024, the cr￿pan• Ntt2006, FRS 102"The FinÈwal RepoffjrJ StandArd applicable ￿ th& UK and Re￿bIG￿l IrdarNI' I'FRS Iof) and Ch8ri15 SORP"AcGounlnu And Report￿9 by CPth.. Sny•DlofROLuMm•Nded Pr￿1￿ prryaiwN th￿r￿n15 lh• Hn•rual RwthryStsndaFd Appl￿￿ In UKA￿ R¢pyblcoflrdnd IPRS 102Y (Btr￿liVe 1 J&nuary20191. Thè StÈts￿f ofFlrwvalklnila ISOFA}&nd lh09t￿ne01Idfits finuncipl stOknenlD ofthB ond Its subgkl Th8 reSLIts oflFe WJb&dK4ry 8i•oJn90fid￿ed(￿ & IwfrbAA￿. Theknt Lq$ Qu￿ty1￿¥ forth¢pu￿052s ofFRS 102, ￿ng • th¥rn￿r ofa 9r•upwhareihB pwEntOfth￿YrQuP prepsiBs pub￿1￿ ava)¥￿9 wNolldated fioèfA81 ststemerts. it￿l￿dIng the truBI, arè Iniendedlo Iwe lAIr￿•￿0fthe a#80ts. liabili￿5. financial and proffl¢r lotsts ofth&gmup. Thetri¢i hustherefty'etakpn •fvanloge ¢f6mptbJnslrom the foilgthDdiE&osUr•wuir•m￿￿lQlp￿￿l￿WThY infmalon pmented Withln theo)n2011daigd finllncl￿ st£rn4ffl1&' Socin 7 StHt4montOf¢•?h FICA￿,. Pr#ethI￿ olD ¥1•1￿￿101￿bflQwqnd r•&t•d NAesanrf ThEfirArKLql ##tngnt8 wwred in rdthe ￿rK￿￿turr•r¢1￿th+Wp. MoMIwy4mcwnw in Ih8•tyfjhsnc4el are ￿ntsdtc•tr￿ rwro81 £. The nrbBfKial $I?19m￿l9 ha¥¥ buqn U￿￿thh1%1(xk￿l Lw¢onveDtkn. Th• aLkJpW 8Wiet out beknv. 12 Golng ¢ort•m Al ihelwng of8pprovhoth•fln1rK￿)1$1Slo￿I￿ ihetr¥i￿￿￿￿0r￿ h8ve 8 foasonaFAogypet￿n th thgr￿P s Bth>)LOts resouK$io ¢onlinu? In •x&terte lorlhg Thu8thetru8tqedire nbnuato aduplthègong bo¥ii ofaccouthg Inpr¢pfnu the ￿a￿entI. 1J Ch•rltsb •Jnd&fjro ￿￿1#￿fOrUB0 atth•dE¥CretJTh0fl￿ Irusto•dk&kn iThfiJthArar￿ althekch9rftsbk7 1.4 Incom• Itwome li re￿nIs•￿￿hen the 15 lell81￿ lo it Afrany porforMan¢¥￿Trd1U0nS moL th amtyJntscan be mèA¥urtd refkibly. &n¢11 15 bB r•￿￿. ThggrDW lrf¢¥h3 thB acb¥ts¥ofEwlneoMo Truat Tralnknp timil9￿A$1on￿￿An oftriF ro￿t0 the Edu¢D￿Th4nd Skmi FLtyidlng A99￿10rm0rg1¢thj Hnd 85$￿￿ent018ppTènticeshIpS Ir •n9illrirvJ. Trahkng inthB Iheservtti8 ffid9d. paymènts arerK8lv8d frum In odvAn¢• trfyeNkè9 proMd2d. Ihè8Mo￿ts aro fwded QB defened inc￿ded 49 partof crBdrtCts duBwthn OTh8 yqar. InrrThfrcth unlig￿1 inve91m￿ts i rec4yJni1gd recokW bp1￿. Oth¥ hccfflè18 madè upof*ttsn¥orshlF4 wis and Th Ic•nsof•o futhe c4thB f•rylb' 1.5 E#p8n¢litwe ExpBnddur6is O￿l￿Ore rd a lègal or(wstiucbVeobliL￿ l0lrawfw8corvjrn￿ bwofilto a third PAthJ. tt obab*lh8t Utrar￿ÈrQIgC0rnrn￿ will Wuited h soWemenL andthty&moUntoftheo￿9atbJrt t4A be moesured rnlmb￿.

THE ENGINEERING TRUST NOTES TO THE FINANCIAL STATEpEiifs ICONTIPIUEDI FOR THE YEAR ENDED 31 AUGUST2025 A¢¢tsuntlnB polol Iconttmvdj Exponddure ¢fi¢•ih2re l¥ • Orc0￿1￿x￿v0 iovwislwKontynk bEnofilt¢ 8 Inirf pBrty. it WObab￿ thai alranffir Lleojnomt bwefrtsw1r￿ r8quired th sDtUemenL andtho8mwnlofth8 ob￿eb￿n cHn b• rnea¥ui¢¢ relHbty. XPBndwr¢bC￿&Ith¢d by aGtKily. ThB C05tsofè4thaclvilyareTnade w olthe tC4BI ¢1 shwtd tos InGluding SUPPQrt ¢0815 LfV41v8d in ￿della￿n9 each 8cti￿ty. Din¢tCDs1& attrloth¥bl&toB arbvty&realoc4ted CuEcikyltslhÈtÈcttwty. ShBr8d¢o5ts%thh ¢OnlnWto more tha￿ ￿￿8¢1￿ Bnd JUPPDrt ctslssth￿hare not attributa￿0 toa 84ngle 8fvty are Wartwodt￿￿￿kn0S¢ ￿tieS on a basis wnot8nlwth useolfesorn. Cunltal stsff Costs areallcaièd anthotqsA alltrn88pant. (Weuation£harys8rfraiite41Bd Qn thewtiw of th• a5GofA Usa. 1.6 Tan9lbleftx•d allsets Tangiblgflx￿S$8ets Ar8 I￿1￿￿M￿4￿md •lts)$t8ndsub3tyu￿ty rnaAauradai DxtOrv¥luebgn. recegfNSEd sg ￿ (o wnte cff Ih eosl or v81u&bcn of &580ts th Ihsir ￿6￿￿￿81 OWBr the￿ vsèfrjl Strdoht Nne o¥wth8 lile clth¢ b$se 15% RedLKiW 1&25% &rai￿1 I 25% StravJM11 PLint M￿￿h7ory Lk1uf•s. flUn9É & 01r￿ & tyjuiwe The 9Ain ¢r b55 the diw5ai a￿1 dotwmth•dè8thwdthr4nce betsveln PKUEL¥anttth C4ry5w valuq oflhwa58el 8rKJ ￿ ￿gnISed in tha stai•merd olffnancw 1.7 Flx•4 •••otln¥e#kn•nla aseel InvèStm8nls •re &tr£•L A)U￿￿￿ry￿S ￿ ¢nbly conlroUÈd bythe Controlbth&pub¥8rtowvnfh I￿0p￿a.ng￿￿clttS Df thoentity80 •st4 otrthftténafth It¢yD tsaclmb 1.1 Impalrm8rttof fFxed h reFthDuend ¢ote, IPo4roup tlje c4try4ig emounts of itatsngifie auot4tr+d8temiheth¢thorther• 4ry IndkotiDn Ihglthose AssatB hEwe Jufffrrfjd En ImF4lrment trony lrtdr￿n reeuvPJ Thunt ¢f ass&1 tyslimotod inordertodEINtnin&lhe éxtent ofihe unpalnnonl kns$ IrfBnyI. 1J Glsh Bnd cash •4ufvatent CoBh tndcÈsh ryuNalents ￿Clud￿ cash In hHnd, al￿1 wAh Wks, olhwAhort-t4nn INuldIn￿51rno￿k 0￿Inal￿￿1￿rttl0g￿ffv•èrn￿(hts or10￿, b3nk tyerdran& Bar&iMrdraftB aro èthy￿7 bJrroww¥ cuireN 1b41￿￿￿. 1.10 FIn•n¢￿1 Inthmot)ts The 9roup elpo¢d to •pptytht vtsviBionJ olsxkn 71 FlnwtKI•i Inthrnn' en¢ Se¢lKffl 12Y)ther FiTrlln&￿ In5trummtÈ1sBues'of FRS 102 t¢ 811 of ftnnuafirthments. FIn&n￿al instsurf￿6 qrorecogntaÈd in I￿gi￿L￿O 5h2etwth6nthe wpb¢rom86 ltsthec4niAclu81 prwNsofthq lTrstnJmfrnL Fin?ndalas8ts ond lialNIthp5 are aifset. Mthtr nétarn¢)unts presenled inthe flnan¢W Btatenxrt￿ w￿n isa PèW2nf¢rceaNe rlghtt05eloff thèTcug￿￿ arno￿n￿ dthere K8 •n lntenllwtO￿10c￿ A bLsis tyts the 6otUe the liabilfy Multane￿￿. .12-

THE ENGINEERING TRUST MOTES TO THE FINANCIAL STATEMENTS {CONnNUEDI FOR THE YEAR ENDED 31 AUGUST 2025 A¢comUng ununugd) CIL￿1￿￿tranS￿￿On ￿￿$t& ¥re subqwnUy amDrti$8d C05t u?llvJth tyffgGIT¥e INiuest meihod unlBBJ arrBniÈrn¢￿Conatlt￿t￿&￿j1nAlXarwJtrdnS1thW)n. hernJ ihelrowtbon larng•¥ured atlhg pres¢nty￿UP olthe ftthJr•r8xwB d￿toU￿￿&t a mHtst ra￿ 01SrBSL FInert￿ll¥S¥ts datsthed4b￿II￿b￿¥fithJfi onoywaie not 8•￿¢￿1￿121 Irdudlng crgdiior$ and bank k>arts8lB inibalty rwnr49d attr4ns3cti￿wkfr BirBngBrnoTrtC￿￿lilute3 a financin9 wherokne d•blinskn¢hl rJmè8ÈuMd althe5Kesenlv•lu801th¢ ftrture F4ymorf6 m•￿t reOPin￿l86t. Fin￿0&1 I￿¢111￿•scra￿fift•d aa PRy•bb)thln ¢weyear4r4J rJDI Trdde credrfOrna￿ obll38llM6 lo poyfr)r9C￿B oreeryuF ihal ho¥& bpBn iho or¢lnttry C47WMO1 OpDraI￿ni Juppil￿3 nounLry p¥y•ble ¥pdagslW05 cthT￿ l￿bIl￿Sey if PaYrne￿i￿ dueqthin oMyew¢tl6 Ifnol prnwtedas l&ryb1th"￿. Tmdètrvditcrsaro rwnioed in￿#11¥ aiirantsthon ptireaxl $theq￿￿tY tDe88UTedal Brnortl$Ad ¢V5tuthothe￿w wt¢rnBt ￿thod. Dvwnllton offinanel41 If•bRItsgs Fin8nual IkrybllbO5 are dèrown15ed wb8n uroupi oblWknnJ exptre or aro dl¥chargthsorcarthw 1.11 Ttrxawon Th8 roxcreJl wre4¢N¥ difeff4dlX, ¢¢ttr4nl Tay ThataxcUn￿TrIly psyable * ba4 cfi t&¥Ats￿pr0fftfOrth?yelr. Twabknprofft rt repxlad tslaknBntOffnarth41 bauie116XCJdEs ttematsfNiwme orexpfrnselhoiArèta¥abl2 oi Ye￿o￿j ttfiJnhar8xtJudBA ttEm$th&l arè ne¥wtaxabipr(dedwbkn Theoroup'6 lorcurmt tax h t41￿0ted lgxrnteathal have b88n $ubBt8rrtlvélyor￿ ty the tlaio. rgr)wdewIfofoUlknfvwrfw¢45?nddthr￿ ts¢ A¥t•ts ar¢i¢¢4oniYto the iBntlhgt rtrJ thatlWv•ill be retOvpTed revot&Jl olde1È￿￿ tax trAbililiesorotMorfuiwe 14xBb profits &Jth 8gs¢ts Hnd lists￿tleS 4r6 not r￿n￿d il Ihe li71iry d￿re￿ne ariSeB trom qoodthll orkn th In￿al rB(J)grvtn oloth8rassetJand liabilitl48 In a IrAw(tonlhgt afleth n2ttherih?taxwtsfftnorthè aceounbw wt Th•cryln4 qrnounlolddgrr•Stsxa$8gtÈ ig r￿￿tt￿leath rsrtstinyend dts andr8due&¥ 10th&•￿ar￿￿&t 1115 lDWerprcthb￿ 1h8t3uffh?￿l tay4ts￿ profu￿11 to allrny or p8rtofthea55et 10 rKo¥red. DèfeTfèd+4x 1$ ¢￿￿￿t•d otth4 tbx r￿ets thRIAre •%PaLtqdlo 8pln th• pgdod whonlhè IKbilily1g S&tt18d orthB tsssel￿ real￿ed 001B￿ed lax 6th￿ra£d iniha sta&nonlof nnAnci81 activAks. 9￿p1whOn it roktÈsto $ tharged ar￿lIed dlr¢(aiy to e9Uty. in (Sè Ihedef•rted t&¥ IA deBttdh In equtty. lh1e￿E0tsx Brè off801 If. ano W. Ihere w 8 leoaltyanlorcubk rfwto Off#i￿rr￿n1 t4X8tsBt84thlpabHhs ar￿1h8￿ele￿￿d tsx assets ￿abIlIt￿8 iatgb tyxots lewad tsKauihurty. 1.11 EMplDy•• b•n•fftx Thbw5tof¥ny uN5od holdiy ￿￿rtIo￿artt inltr perFcd In ¢M￿OYe￿.0ofjfyiCts rncthd. ToThlnalM bonofita 8rè [4￿9￿1¥ea ImrnediW4a gXPB￿￿Tr tho gwup dernonsh7bly ¢9M￿￿ed 10 temln9t8the ernpiW￿elltOf&Th Prn¥idOl0rrn￿4thJ￿ &￿efitS 1.13 Rth'r•monf ben¢fft6 pAymwisto dethwl rnUrern•m botsÉf arA chofytrj ag eywns• ¥* ihwfll Lfw. 1J-

THE ENGINEERING TRUST NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 A¢MuDYn9 pu￿¢11• l¢onUnu•d) 1.14 L•a•¢• la￿2S a$fin￿c￿l￿a￿a5 ¥thenÈwbie tem1¥ olthe transf81 8lltri$ktsEnd ofrA¥netshy kn the ￿See5. Al Olhèrka¥$wB a30￿￿￿TrO leai¥. h•hJ und•rfinanc aro r¢cognIs￿ a$ 81 the l(Merof th4 s&$et5 falr¥afuB ollhedAt¢ ¢fivuF4ion d thè present oflhe rnhilfflum paymenrs. The rewt¢d Kabilty E% InCI￿￿ed inth¢ balarKe ai a flnanc• kry06• obllg•tbn. Lpase payrf￿￿ IrÈat4d 63<on8￿109 ufcapl4 •nd into1￿ Bfgment•. Th•irrtwe r& ¢hgrgedlo nel kn¢(XTr￿1ekpC￿ll￿reI forth?year90 g&lo produc0• conJt8ni PEriDdic rots of inlaKston ttremaknltyb￿arTh ol Iheri￿[YY. f.f5 Fomjgn ex¢h•ry• Transarknn5 in currkNs oth￿rth￿ pwnds ttortkng 4re IhtrrdlesofoxthAnqa prov&￿1￿9 gllhed¥tss of 1trtron5acborts.Al each ￿pOrting •nd dsts. rnonetsrywel8 sn4 li¥bilNea thal 8rod2nornin818d in re retr2￿1118￿ at the roles prev4illw onthe r￿￿￿￿l￿g end d&lg Gain5 8nd1055eB8fk4hg ontranslahon in tho pwlod re th•itgiwnntot17r￿￿l￿l 1.16 Gov4rnmort91 GMrt• Bre Ibm¥ forcwal items alq ttodiied lo th• DfthH Intr apthh"onolthaomup,•￿WI1npp0Trdoll, tho tsuBtss olr•orn r￿qu￿edtrtrnèkÈJ￿emafits. esumats assummi￿lS oWllh8c4rryln98mLwnl Dfa$s•ts and Fa￿lI1E$thaI arn fjolr2adMy appa￿nt th Other5wr￿S The estim8t86 And¥s8oBlaieda88urnplbn¥ •r9 t4aed on hisknical Èywenceand Ottr¢rf#t￿ Ihpl are CtsnsKrgd to tso dual re$ults may Oifl•rfmm I￿0￿tiM91￿. The esbmatss and 05SLYnplrons Jre ￿￿eWed basis. R8¥I￿on$ toxcounung estima￿ gle fecogniEed ty ine p￿￿￿ th¢ 85limate rJ ￿&S9￿￿her0 the aifetts OTh￿ PBrkJd of the rav1¢￿ futu* p￿r￿￿h¥￿4 the reviskn affed5 both ￿rr•ni￿d fuknr• p¢Aud5. The folltyvw&yJdgwfrents hove been rnade PToceA9 tsfaN4ying the Hbyie IPAt hAv• hwj Ihe mostsignrfKanl am0￿1•r￿￿￿) li thefin•nti4 slai•m￿.. .ETTTvtnov Twrthw li rgccgno¢dwhBn the tr81nhg tte1￿￿d t08bJd¥t¥, not￿n￿yMO￿t IB reedwed Oepi£cj?Ivx ￿ probldBd in o[dèrt•Tr￿rte off BSSBt over its ?5tim•ie(l useftd lilp or. 11 hdd vrvjer 8 ver thty term. whthover 1$ tAotl8r. The actual of aEGets oty amu81￿ ond May vÈfy dépfjnd￿g on a oflactots. In 4A8et ￿5. fAd0￿ SLrh AS lrfo cy￿¥ and maintenAnc8 prD9r￿Me8 •rfj t￿￿ into aLwJnL ResiduHI Rssegsmfyrt Cun$￿￿$ i85UO3 fjuth as thé trymalnkn9 lh2 8s88ts and projected IrdK¢Bal Values. dthrmining vtheth8t leoEes Unterod Intr) by the Com￿#Y. èAh&r a lesstsr ry lew•. ore cybratlng cf finwxo APOB. thtr direct¢45 ¥5sfjsyed the and trf CA￿ortshIp hw beEn trAI￿￿red tr4m Sotto the on onl￿J￿1dUBl We by by8is. 14-

THE ENGINEERING TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENL)ED 31 AUOUST2025 CrlV¢41 AcpowiUnB••ltmthtsJ •￿￿￿￿¢nIg (Conwnu•dl . ￿pairn￿)I01wwdIblo￿xedOb#Its dermirnhig Iherg arg alth8 c￿p￿￿8 tangib￿ fiyA 858et, t&n Inlo c￿5￿11?￿ ty th airxtorts hldudB the ￿mom1¢ valug •hd fftlhor ther8 th any exgKthd f￿18 [ to bo 9￿£￿$ted kn Euch èsaet¥. SthnmBr ffl•r ¢nrnp In¢om• C&rnp Int 2024 tthln 42.931 nd# nrirvJ 8ppraifycgslxp8 8￿j olhar￿1￿£d trri 1,7¢3.87a 1.487237 UDrq•trktsd Unr•wirtsd nds lunth Intsr881 1.¥2 1.779

THE ENGINEERING TRUST NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2Q25 Um￿trICt•d UTrr4$1rlc IrrtW66t f￿￿¥4￿49 28 Oth•i Inme-coTrsd￿ed Unrgslrf￿ld iknr••trf¢td lun frjnds Srthsurnhp and Lwsets oetyjpy kncttho 9,OQD 1B.240 17.755 21.891 27,240 a9,U48 Ri¥imJ fuThls-Gorod&Ytt Urmtrtcted UnMststct•d ndB Direcl (thtS Surwrt 3t2.941 7.3Z2,056 167.024 1216,134 1,t¥,037 1,383.158 -76.

THE ENGINEERING TRUST NOTES TO THE FINANCIAL STATEMEIITS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 2)25 D8precWo Dir#1 o)8t• 3eo 44.661 21.422 21.802 $h•redWp￿ C47Sts nate ill Shore tyJ5t•1599 nots 11) 43.723 9,5eo 29.70$ ¥.300 7S.th5 10 Charftsbl•acYvllk- Trwt Dlr&4¢g5tS 21.422 44.651 21,￿2 4S,OYI Share ol$uppJrtco¥$ n￿0 121 Share ofgDvèmancB ¢&¥15 13) 91,370 29.7Q5 8HOD )D,()s -17-

THE ENGINEERING TRUST NOTES TO THE FINANCIAL STATEPAENTS ICONTINUEDI FOR THE YEAR EAIDED 31 AUGUST20 11 SwJportcots-CoMoJkn1atsd 202SSupr¢tts Govmanc• 8tl¢os D6pYècwbOh ond (piofrt)lloss ondtsg81 PremlsBS expenJe9 988,609 D9 84P.076 849,07S 41,344 41,344 4t,344 41.344 ewlrwrir¥J Insur4r CcmpLttW Nmlng C￿5 Molty and expBr& 1.049 8.405 61,7$0 ,$17 1.538 6,520 53.074 64,173 1,53& 6,520 53,874 61173 8AC 81,7SO Ill517 pthNLxtiorA Pnnbng. pcdap, ¥tstiDMrysnd 10.2¥2 I￿¢￿verYb1• VAT Othercf•ts 22S5 2,255 t4061 10.2J2 39.697 71342 39.897 78.242 51.824 80.456 51,824 80,456 rt aTh1 jtwunta 2Q264 3.198 24C41 21807 218P7 7.8W2 28,538 3.198 24.￿1 28.538 1515,059 47.$23 1,3W.&82 1,ie4,121 57.rJ7 1.225.astt Trding CharilaPle 1.247.689 41.370 37, 1.28s,652 SO.93D 1,1N416 29.705 47.937 1.185,353 39.m5 1.289,OSg 47.523 1.336.582 1.ie8,121 57,rts7 1.225.358 I3￿m￿n¢&￿￿ts in¢>Jdeb paymentsb ihe auditor#•f£17.a8Q (2W24-£15,tWl foraudrt tse4.

THE ENGINEERING TRUST NOTES TO THE FIIIANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2025 12 SupMrt¢rMl•-Trs•t Support¢osts Gmrrwi¢• 2025 Support QowrJ¥thte Pr•M1￿ oyn Brketingandpromotlonof ryln¢erfng er¢￿￿1 1.344 f,048 f,04g 1.53B 8Z3 1.536 Aud1$r￿ I,#oo 41,37D X.705 39,CQ5 chiritabl¢ 41.37D 29.705 9.gLYJ eost• irr￿de& p8yrn￿ta ID Ihp audttorn ol e9,560 (2024. £0,5WI for a￿14 fees. 13 Tr￿tI+D1r¢ctsyo N(rt ofthe Iwee dlmtots l¢r•ry pUs¢nsery￿Il￿4th thern) r¢c4¥•Y wremwerayonw￿¢rts tmffl durfryt￿ yearl2024.' Nill. 14 Ernpb>y4H- Corp4olldit•d Theavernge mmthty numberol empTo>w8 forihe gT¢XJP dwing the year Numb•r mJ>or 24 23 Tho had no dl¥i ernplgyeesthriry IN? (W￿¢ aid ￿r. Empfoym•nt Go•t Wtyes gnd ts￿L￿ sevjrky ct% Olhwwn&lon>Jots 134348 60.680 45.389 718.e63 66,931 39.539 962.297 024.765

THE ENGINEERING TRUST NOTES TO THE FINANCIAL STATeMETr¥TS ICONTIt4UEDI FOR THE YEAR ENDED 31AUGUST2026 Empl¢yèo1- Con•DMatAd Tru Tho numbw ofemplJyee5vheannual i¢MunwatsoDw8srnoretlw)£80,DOD NuThthr Nwnb•r £60,OOf lo£70.￿0 The group make• t¢8 trfvbenèfAofits•npby Islon (¥8t forlhB ￿rWa￿E￿5.368(2o2￿..¢39.so91. Td l Soptqrnbgr2024 152.993 40,gIZ 36,499 59.181 13.5S4 247.￿3 54.476 DiBPOaQ t31 *JJ9Wt2025 %V3,915 35,499 77.715 301129 Al I Septernbw 2024 DewecioWtheknBpa2d in th& year 47,372 35.314 S,324 31￿0 1Q,L .04$ 51.739 81 Autyuyl 2025 83,686 41448 138,785 Ca￿11¥ 3f Aywsl 110,229 2484 30,287 165,344 J 31 Au91Ot2024 I0¥.Q21 30.175 28.811 162.￿7 -20-

THE ENGINEERING TRUST NOTES TO THE FINANCIAL STATEMENTS ICONTINUEOI FOR THE YEAR ENDED 31AUGusf2025 T7 T4th1ib￿￿¥•d au•is-Trurt ixth•, fittrrw &ewpm•rt At 1 8eptember2024 7,250 Al 31 2025 7.2SO Depr•rlaUoTh #￿j Impa1￿0n1 At I Sep￿mber2O24 Dewijbon chaffj8d ￿ tho 6.87Q At31 Auw•i 2025 7250 31 P4JgUSt 2025 31 2024 Oth•1 Cosf or val￿tIon At f Sewaml* 2024 & 31 AJJgwt 2025 i80.00(k C•trrylnll enwvjrt At 31 2025 1eo,o At 31 MguBt2024 16P, C¥her 2124 •¥thiqnts In 19 180.OCQ T6D.QO -21

THE ENGINEERING TRUST NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 AuG￿T2025 1• Dews ofthe 9ffjupS sub5iiliaries &t31 A¥Ju5t2025 artrlli fol Nam• of Rtyi&tered Natsr• olbJ¢ln941

ha￿

EngKM•ring Trt￿l Traknlr Lknkal 11 ￿gWood Oelryury&FpBniwNp8r Rowj. B￿er, OkYor¢¥hire, OX• tr•nwg 7DY Chdln•ry lI￿L Debtorn-C0n￿dlild Tradèd&Aors OtheT de Prepayments and knc(x) 134C62 10,738 81351 10.139 68,414 2,178 231.14 21 D8btor•-TnJtsi Amoujts fallirv du wilh1￿ on y••r'. IfyDL￿ts ty gi•up undtrtJkr&3 VAT Prwmorrt¥ aTrJ hDJm& 1.416 3,C61 5,013 22 cr￿￿0￿.. am0￿￿￿ tstring duè wlthln yMr-Con8olhl4t•d undEr fffia￿e thye Other laxauon soclal *￿J11￿ T￿et￿lIt0 oth0rc￿￿rf￿rn corW￿lic￿lox and defenrd incrynB 7.543 23.326 111.082 7￿3 149,682 32,701 317 48,&17 51559

THE ENGINEERING TRUST NOTES TO THE FIPIANCIAL STATEMENTS ICONTINUEDI FOR TIIE YEAR ENDED 31 AUGUST2025 cred11￿. •munty falling y•gr- Tnryt Tt•de Lvethlors kn￿t5 ID owup undgrfakws N££rul8 and 4d6rrèd 1199 al.￿5 10.928 44,700 10,560 S5,￿7 45,029 24 Cred￿rI. •mtsunts lalllng du• •tbr thart oney•w-¢owoWdbted 15.085 22,627 25 Flninc• lea•e vbllqatlooB FuturemhinKTh pwerts wdèrfin•rK knaw.. Imhin yr n end fv• yow6 7.542 14COS 7,543 22,627 80,17D 26 T•xallon ￿￿•r1•d •x The •r• rna1ordof￿￿¢ tAK anduaets. rBrai0r￿ by ihè4rWpW￿ m¢vemant ther￿Tr.. 24 (41,3361 8.434 134.9)21 111.S201 Dd4rr8d tKa$ts and off¥ethora Ih8rycwp h#A al￿enl¥re8b￿r￿￿tO L%JsD TM oflhe d￿￿red tsx t4n¢•1a￿rOI￿#t) fOrfi￿rd ter￿9 Pi1TrQX4'. 23-

THE ENGINEERING TrUST NOTES TO THE FINANCIAL STATEMENTS ICONTINUED FOR THE YEAR EP4DED 3f AuGusf 2025 rath￿0n (Continu•d o¥emethts dèf4rnd Tox knslescarried trxwArd 141.31 5.434 UHtrllty4t ¥1 134,W2) Analy•i olthtt&M 2028 24 13171 317 Dthrred lax Za.823 T&xon 23,085 24.140 uKC￿4￿￿n ￿ Crg• 19% 12024.. 19%}. op?raYnylBa￿cOMMIlTrftl$ All￿ repmin ?nd dBIg ¢heer¢JJp nad wmmthent6trfiAuomiDimurn Pay￿￿ta￿￿rrnn- r8hLxlRbleopeFin9 Ièssby, %vhkh f•Vduess Wthlh one B8tthTen two ￿ fvyeat5 In yeA 49.678 169.714 I￿.823 156,S38 282,801 324.41S -24.

THE ENGINEERING TRUST NOTES TO THE FINANCIAL STATEPAEIITS ICONTINUEDI FOR THE YEAR ENDED 31 AUGusf 2025 R•litsd P•fty fran￿￿On Durfw yew, thp enthng•riNJTntytTr8nino Litted rect￿E￿ w(xmè pr￿1¢rInCUr￿ laxp•ndMur•) fr¢mfv•ththe rc4kniing ¢ompan186 mollhetrU￿eeshaYen Iniete&t- N•vbch Radar Lunfted- Ineom•£Nil12V24.' E5.2271 TEXPlostu-thtomeE12712024'. £Ni XDS OxYtyd-IrKomo£14,87812024.' £NII Amounis duefrcnlOol EwKeringfrwt Trthiry Limho¢￿h(￿jrnpln￿j¥inthth Kffi•ofI￿I1uSt0# havew irrtwwl a8 Sllhey£arwdw¢r08510¥rys'. Gr¢upTrthh9 •fid DovÈhwTrnt knmtsd-1É23.fj1g}12024". £123,619)) GroLP Tr8inina Bnd DevfjlDpm&rrt Lh&l-£3.00412024.. ÈNIJ The9r0￿ph￿S lakèn 8dvant&90 Dfth&•xwpfjons rytiv￿ed by FR8 102 33. to dl44wtrar￿￿nuBn0 Outsiandiw b•lartsow¥kh Etyineering Tru51 Trajnry byTh• En9hè4drg Tt ¢(￿StiLu￿¢Ib Th? Enwhetring Trv¥i v& tygu•i8nte& thè ève￿0111￿1￿￿￿Crt, A¢h m9mb&r1s118trthto noi¢xreedkng £20 ilthere is u 01￿￿t8. Cash g•n•rat•dfrom opor4iiaM-C0M￿1d1ted 2S 2024 SuFW¥ID•ftlt) rortsyE 1.38 30.259 InveBlm•rtt Incomd ¢c4gnlsBd in slatemèMorfin•w acbiqUe8 IG•mlA05A and1s￿kn￿ oftsrgbfo r￿d QXO15 DO￿&b(￿ And knwKrnqnl •ttawtlef(¥éd 24,140 S1.739 49,216 JvErnents In TJThklng¢0pMol.' I1￿￿8S0}I¢¢r6atrein dobto IncrB8xlldgcts86el In U8LIIOrn 152,34SI (25,9(￿> (29.3D9} ¢a•h 4bsvvbed 54,259 16.291 31 An•lytsis rf¢har¥H In n•tfund•-CLvMoIMJ•isd At1 Cash *lborth 83.095 76.879 Ob1W￿r+S und4rflnanc4 17 {30.170) 4470P