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'F*rdi M¥ C TWficoK MrD TPetEr• Mrs (Re8&￿d 11 Juty 20251 (NpWnied 11 Juty2P25) t￿￿￿rted I l ju￿ 20251 Ch•rlty ntsmt*r 287075 017Q8333 Re91st*red offt¢• 11 W8rlfftRo•d OX264UL Audlt ShAh ffCCA) ISeniarAuoSt¢rl FurAr￿ b•h&rofshah & ¢o{PwJunlarnsl Lld Charter8d*LUVrt•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'$govfimin9 dtcumon¢ CDmp8niesAca2Ctt ¥nd"+knuntpng R¢porfMg by Chwbes. Statgrn•ttofRttommoTthd Pr&tsBfr ¥p&cabletsthantiea praparn9theirA(wurts Fwparo&l Rewrbng s￿￿4rd UKand Republtoflfel9r￿ IFRS ID2y'ltffectfy* 1 JoThJary 20191. The Q￿up4S m*eup ofThoEfiDh*Bring T￿￿ rrMTruBI1 and tywned$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¥Ontr*th1p hirriry snd rq¢tyJnL8fft9 &¥thlerts amwg ltheyrnkiry arbJJ*mino Within the Ind￿try. Th• Group'$prindp￿lQpQAl￿n3l80jvtyts ddl¥sredthrough E￿. wo￿1¥ 8pppan¥¢0Sh￿tT0ffilNglo tho eNjI￿erf￿q. and rn¥lni•ThAtw se¢ity& Th•Tw51'sFhariiabb4cINthg8 Irth¥l•eWg*mentwllhacho￿6 and￿11¥￿￿. forse4tr-Wida initFall¥es such *$ NBtion91 *•fftntushipWetk Engln•Bring. p￿￿pation in roQw￿l and empbm a¥sothtsd **h ETr. Publlc benefft Tha T￿Ste# have can$ldetyY theth&rky¢¢mmii•k)n'i wk*nce on wbvc b8noftt8ndconfmiihBt the a&lvk*tsofl￿ Tw8t afi9n V•ilhthw gwdBnt¥. A¢biBvem•nb ana perf(Ym•nc• Duiing thDyaBr, the Trusl•uttè6Btsty 61rongth8nèd Board through Ihp4ppDlr*rnemofhYo RddllhynsfTn￿e*4, brfwlngtho total nL4nbwtO 86￿. Tho enh¥rKEd th8eEpacty oflh•BoArdtoprovidp efforANeovwsghl4￿￿gOvefft8rt0 atro55 Th Group. The TnJ5tContsnusditowork￿ith xhor>ts and￿l￿geothroullh f$¢￿f*•¢1r0•% an¢1%￿*d￿ ￿P[D￿¥￿v￿# •upportlng youn9pwpie8tnskolb¢e#muly NEET (not In thThploYm*nt ortR￿￿￿￿1. Th TnJsta*odoh¥ered rfs Annualknrfs, r•wlslng a¥c4NengJAr(tho aprrtpnlices ?mN0Y￿. lulhefourth cons*JrtTTr￿ 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 curyen*Jy Irohbm(Y•lh#n 280 £pprenNec¥ OUOAS dErwland. Th8ug•ntyetlon retalm 8 Gr*J• I'G&*l' rth9 orate(l. Is knspeL*on 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 Au*onlr&ded pmvisKn and incroB$eo Utilisllknon ofTh¢ EnglnEèMP sk￿ A¢aderny, Ihp Group'&trthifjg 14dlilyin Blxst•r. frn9ineorirvJ In OxYordsI¥e 8tsryourxllng oiutrfies rWnair￿*troIlg. wilhe0nt￿￿￿j gtDW Mi leg￿￿1 yrrplwrs an onwno 9klls strwjrtagg •ncwr8gtiiA Inv28tment in apprDtioshipy. Ih Own. wher¢ Er[c*e￿• g ¥rn*1Or¢¢hort rthod by lul-lim6 Slaft. (￿d￿g¢¢I]d￿o￿S r•mBin Rtasltretsrpaceihan in ¢)klorfshre. ErroMtiroJg4 onAuftontr4thJ d*y￿le￿ proAgvnthrowh 4 &xal<￿e￿ in IhI8Tr￿, expthd b rnmaina kng4efm aryAn￿OnI. THE ENGINEERING TRUST TRUSTEE DIRECTORS. REPORT IINCLUDING DIRECTORS. REPORTI ICONTINUEDI FOR THE YEAR ENDEO 31 AUGUST 2025 TrOllCièl review Tho 20241￿ finarKxal Yearrefitt￿edl￿Co￿knnu¢4 bOn•fi￿￿chan90l mod¢ to ETf4 m¢dvL VAth thofinolstsoes of ¥ubcontracung Isduttt￿￿ and ￿Crea￿ numbororèpprentKYs INnEdatThp EnOne&rkw S￿11$￿ad￿ty. TheuD fathrsConlrf￿t0O to D Surplus lorthr*y•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 p*formanc*-￿￿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 $trenglhon m*ket pJsthn by eTnploy$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$within Err ISt%aontMI bs it L5 th* wimary￿nIn￿jlor*O IhewLYkofTh Tru*. 4rt1th• ofincwno its ¢M*¥J￿ ove¥ihe. Structur¥, B¢)v•rnamrg ¥nd ¥nJn•ggm•nt ern8nce by a BoArfofTru8te85 drÈwn Wedoml￿N￿￿oM pWtrwthTan*ptWx￿, cthirtg 4 bro•d rangeglthdla eXperf￿￿. Duringthe vosr. t￿eT￿￿te￿ wiDw£d wnclpl The Grtyjp arng¢wfi(meo ihItJppr￿a19 SYSlern8 9ndront￿l58re In p￿￿t0 m•nage m(MgalEtr￿e rlsk6. EvMts sl*Kg the¢ndofthoyear lnfrxm￿K)￿ relBling to *Jent#$lnce the 6ndofth&yt4r & gl*n inth& th lothtrfknar￿￿ lthtom￿1. Sl&tÈfftvntottrvslee dlr•ctors' r•$prmi￿1lI1b# The trusteedifector5. whDaro tlsolhe dIr￿Or5 DfTh& Enoino2rfw TnolforthewtPDae of¢ifftpany ￿. 4Tr wponsi￿O kx preparT￿ th&Tru*ee ￿ro￿o￿a. ondlhèfinarttwl staiem¥nis in ￿r￿r*￿tth Appl￿ble U￿1￿j ￿Tr9d ntin9 si&ndards lun￿1 ￿ryd0M G￿ll￿fy￿£rnptsd Prxtho) Ctsrnparty Law wuiro• the tluste? diretlors to ptypjro *gtvmenls g£ch tranc￿1 y8*Whtrh gwe a inxand fwi ollhE 5ts1e Oraffal￿ ofknb wp and thlhe r£s(W￿5 8nd oftPWLW, Indudmig irthn*and aw￿l1Ure, vfthochertatlo COM￿Yf￿r thatye9r In prepari)ll these fnanoal St￿t￿nIs. ihe trwtee Brewulr•J tix - sd8ct Bult•bL¥ arwunlwg poli(y?sand then HpplythBm rj)n6￿terttr, . ObèeNo th•metlKd8 Bnd pihcipk$ ￿ 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￿$0#*d eX￿&￿edin the fin￿DE1 st*m•n14 •nd - pr6￿re ilJefin4ncial ¥t*em*ts on thè goin) riJnc•m tsasls ￿n￿RÉ inapprwthto to pwjrnethal 9{oup¥￿￿ r¥Jnllnu• ￿ ¢pethn. Th•trvs*odir•kn are resp￿S￿le fDr k*wn9 a*￿t0￿C￿U￿bry ￿e0￿that dlsd4M wlh r*••¢￿￿￿￿*[￿wAt•nY me th• finanpi* POBIWM oftheoroupand •nOb￿ th￿n to¢Trure tha11hef￿ar￿￿$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 Ih*tswe&directtsY5 haS￿n￿rMed thatthwe 1$ nts infumatbn Dlwlith IWatF L#T￿ tothèwJdlL ofythth th•aL4litor b8 unaware. ThtyhA¥B fiJrthbrconftmettth•ttheyh•￿ Wk*n apryop1*￿9I￿tO hlontty SLrh rg*nt nfo￿On ts*uditrl$awa￿ ofSLth Mfonnaticffi. Th8 tsuJt•othwty8' Ww*• appr￿j bythe Boord olTn*teè Thr s S DJaycodr Tnmtee ￿l￿t01 ..£.4../2 /z£. THE ENGINEERING TRUST IMDEPENDENT AUDITOR'S REPORT TO THE TRUSTEE DIRECTORS OF THE ENGINEERING TRUST heve a￿170￿ the financial ¥tlllgmBnth ofThB En￿0th￿rnI8{1I￿'tWsY> •ndit85l*￿d*ry IlhB'grwp? forv*ye èndod 31 AugUSt2025whK* C4Jmwpge t￿￿￿rOUpStaIgMBTrl0f finandalBthllie$. 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 ke*unling siandardB, ￿lUdIng FRS 102 Th¢FlnancdRep0￿￿g St￿￿2￿ spplKBble h tho UK wydRppubkoflApland (Untted Gpner4llylw*ptod AGcoundn9 Prathcel eNJ haiitiea SORP. In our OpIn￿Tr. the fin¥neial 9ta*m*rt*' 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&ye8f*gn ondBd,' hyvfj been pripBrty yepa￿d ID accoidArtswih Unht4d C*nerallyknÉptsdAGctyJntiny 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)) gTrl*ppllc4bb law. Q nsibil￿￿￿ underlhc4t 518ndardsAre fvtherdOAC￿￿i￿thoA￿ortol¥rn3ptsn￿￿￿￿ISsIOr1A￿eUdlo1tbe fin•ncMI $18ièniGrts ¥e¢tion of Duf repotL i￿epe￿jeTht Ofthegf¢UP lTraccord3nc6wth thoetniG31 requirem&nis ithvanllo ofthp finan￿￿1 gtsi*pnfjrtB ￿ th8 UK. pndudiw the FRC'J El￿￿ 5b1¢a￿. we ha*luthled our suffiL¥enièr￿spprnpTh31è to provide a ba9i&torourcvhiitrn. Conclvolon¥ r•)4llw to yDlng COn￿r In audillno thèffintsnc￿ ¥tBknenli. wts haveojnduthd that1￿liu￿0￿r￿knV￿, u¥èoflhoyr4ry b3Sb8 cl accouTrllrg In Ihe prepar*Onofthefinwt￿i￿at￿M&nI9 188pprwi&t BasAd on tt￿￿Orkwty h8ve perfO￿￿ed. w&havp nof identifièd any material tsDGert&nlv¥ rdaling10ov•nl? Or￿n￿l￿n%￿aL inJMduAly or E¢if•ctwly. may ust si$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$8tatenTronts we a quirgslo deiermin**¢fhor Ihisgw tise to a fflatsrial rni1st*8m?nl in th#fi￿anCIal$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￿ m*terB to (A¢wunLryand Reports) R¢iulaiior*2008 rwuwe us * mport tOyOu rf. kn ouroF4nto the in[￿Fan gK*n in th*fiNgnoaf8tstements * Ir￿0￿￿*t￿nI kn ahymfjlerml r¢sprydvmhtho Irv8lJe dIre¢l￿ rewt., $(rf￿Ie￿* 0￿Unting I￿1￿8 have bo9n kgpt c Iho finandal st*•rn4ntS a￿ not In agwTrnl*ilh th• accounting tev4yds,' ¥%* hawe not ￿ely8d all thÉ 8nd explvh8kn6we reqiuty SJrourauLIL THE ENGINEERING TRUST INDEPENDENT AUDITOR'S REPORT ICONTINUEOI TO THE YRLISTEE DIRECTORS OF THE ENGINEERING TRUST Réspon*lbllltleJ of trujtee dlffjctorn expl&n8d rnorefulty In Ihg aiat*Tr8ntdii￿tCe dlrE¢lorB' r￿p￿S￿lI￿e￿. I￿trU0141￿0￿Jnl. w￿*re aho thedli8Ctors ofthè 9roup Itsrt￿ purwse Trt(wp4ry18w. ore rospunst4etixl￿ prèp8rakn Dfth8 In0￿￿81 ¥tstgrnent$ 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¥ orinV*a9WW*te, ¢hey¢ould Tr•¥onab* bo•xp8c*d 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 $08k Ihow IM rrftIat￿￿. Th* htlps uitts plan Appropw* rf*8588¥JmeNg. 2. Duthu Ih9 audit rel0V&￿ lwkareax and Mithv tre rewl7t￿r¢4 r￿eVant£￿￿UIe4 ona undertath9 ccfroborObDn. for•xAmk4e ty rovwng Bowi Min￿￿ #NJ e* a. We a$￿￿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 l*en pl￿. orwdherp8uth 0￿￿nIty mohl gxi&I,' Mar*g￿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 IF*eMts 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 raÈpons*ility toanyon? DthertrAn tt)o£hanty ttte dJaw'stnth4S*SA 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•ndltu*p 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$ cliNJpollc￿9 Chorjty Inlormatt¢n The Er¥irowryTru4115 a priv*ecompgny Ihmttod tyguaRrt49 irworatyy in and Wakn. Tho reDWwJ offi4 b 11 W•SJwo¢¢J Rmd. B￿&01￿r, O*b￿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 Repoffjr*J StandArd applicable ￿ th& UK and Re￿bIG￿l IrdarNI' I'FRS Iof) and Ch8ri1*5 SORP"AcGounlnu And Report￿9 by CPth.. S**ny•DlofROLuMm•Nded Pr￿1￿* prryaiwN th￿r￿n15 lh• Hn•rual RwthryStsndaFd Appl￿￿ In UKA￿ R¢pyblcoflrd*nd 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 fioèf*A81 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 ¢f*6mptbJnslrom the foilg*thDdiE&osUr•wuir•m￿￿lQlp￿￿l￿WThY infmalon pmented Withln theo)n2011daigd finllncl￿ st*£rn4ffl1&' Soci*n 7 StHt4montOf¢•?h FICA￿,. Pr#ethI￿ olD ¥1•1￿￿101￿bflQwqnd r•&t•d NAesanrf ThEfirArKLql ##t*ngnt8 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￿￿th*h1%1(xk￿l Lw¢onveDtkn. Th• aLkJpW 8Wiet out beknv. 12 Golng ¢ort•m Al ihelwng of8pprovhoth•fln1rK￿)1$1Slo￿I￿ ihetr¥*i￿￿￿￿0r￿ h8ve 8 foasonaFAogype*t￿n th* th*gr￿P s Bth>)LOts resouK*$io ¢onlinu? In •x&terte lorlhg Thu8thetru8tqedire nbnuato aduplthègong bo¥ii ofaccouthg Inpr¢p*fnu the ￿a￿entI. 1J Ch•rltsb* •Jnd&fjro ￿￿1#￿fOrUB0 atth•dE¥Cret*JTh0fl￿ Irusto•dk&kn iThfiJthArar￿ althekch9rftsbk7 1.4 Incom• Itwome li re￿nIs•￿￿hen the 15 lell81￿ lo it Af*rany porforMan¢¥￿Trd1U0nS moL th amtyJntscan be mèA¥urtd refkibly. &n¢11 15 bB r•￿￿. 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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 alran*ffir 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%th*h ¢OnlnWto more tha￿ ￿￿8¢1￿ Bnd JUPPDrt ctslssth￿hare not attributa￿0 toa 84ngle 8fvty are Wartwodt￿￿￿kn0S¢ *￿tieS on a basis wn*ot8nlwth useolfesorn. Cunltal stsff Costs areallcaièd anthotqsA alltrn88pant. 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FIn&n￿al instsurf￿6 qrorecogntaÈd in I￿gi￿L￿O 5h2etwth6nthe wpb¢rom86 ltsthec4niAclu81 prw*Nsofthq lTrstnJmfrnL Fin?ndalas*8ts ond lialNIthp5 are aifset. Mthtr* nétarn¢)unts presenled inthe flnan¢W Btatenxrt￿ w￿n isa PèW2nf¢rceaNe rlghtt05eloff thèT*cug￿￿ 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 sub*qwnUy amDrti$8d C05t u?llvJth* tyffgGIT¥e INiuest meihod unlBBJ arrBniÈrn¢￿Conatlt￿t￿&￿j1nAlXarwJtrdnS1thW)n. *hernJ ihelrow*tbon larng•¥ured atlhg pres¢nty￿UP olthe ftthJr•r8xwB d￿toU￿￿&t a mHtst ra￿ 01Sr**BSL FInert￿ll¥S¥ts datsthed4b￿II￿b￿¥fithJfi onoywaie not 8•￿¢￿1*￿121 Irdudlng crgdiior$ and bank k>arts8lB inibalty rwnr49d attr4ns3cti￿wkfr BirBngBrnoTrtC￿￿lilute3 a financin9 wherokne d•blinskn¢hl rJmè8ÈuMd althe5Kesenlv•lu801th¢ ftrture F4ymorf6 m•￿*t r*eOPin￿l86t. 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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$r￿ I,#oo 41,37D X.705 39,CQ5 chiritabl¢ 41.37D 29.705 9.gLYJ eost• irr￿de& p8yrn￿ta ID Ihp audttorn ol e9,560 (2024. £0,5WI for a￿14 fees. 13 Tr￿tI+D1r¢ctsyo N(rt ofthe Iw*ee dlmtots l¢r•ry pUs¢nsery￿*Il￿4th thern) r¢c4¥•Y wremwerayonw￿¢rts tmffl durfryt￿ yearl2024.' Nill. 14 Ernpb>y4H- Corp4olldit•d Theavernge mmthty numberol empTo>w8 forihe gT¢XJP dwing the year Numb•r mJ>or 24 23 Tho had no dl¥*i ernplgyeesthriry IN? (W￿¢ aid ￿r. 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Td l Soptqrnbgr2024 152.993 40,gIZ 36,499 59.181 13.5S4 247.￿3 54.476 DiBPOaQ t31 *JJ9Wt2025 %V3,915 35,499 77.715 301129 Al I Septernbw 2024 DewecioWtheknBpa2d in th& year 47,372 35.314 S,324 31￿0 1Q,L .04$ 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.. 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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