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REGISTERED NUMBER: NI612924 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

A L Contracts (N.I.) Ltd

A L Contracts (N.I.) Ltd (Registered number: NI612924)

Contents of the Financial Statements

for the Year Ended 31 May 2025

| Page |

Company Information | 1 |

Chartered Accountants' Report | 2 |

Statement of Financial Position | 3 |  | to |  | 4

Notes to the Financial Statements | 5 |  | to |  | 10

A L Contracts (N.I.) Ltd

Company Information

for the Year Ended 31 May 2025

| DIRECTOR: | A Little

| REGISTERED OFFICE: | C/O Lynn, Drake & Co Limited

| 1st Floor

| 34 B-D Main Street

| Moira

| Co. Armagh

| BT67 0LE

| REGISTERED NUMBER: | NI612924 (Northern Ireland)

| ACCOUNTANTS: | Lynn Drake & Co Ltd

| Chartered Accountants

| 1st Floor

| 34 B-D Main Street

| Moira

| Co. Armagh

| BT67 0LE

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

A L Contracts (N.I.) Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company for the year ended 31 May 2025 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the accounting records and information and explanations you have given to us.

This report is made to the company's director, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company's director that we have done so, and state those matters that we have agreed to state to him in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's director, for our work or for this report.

We have carried out this engagement in accordance with guidance issued by the Institute of Chartered Accountants in Ireland and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.

You have acknowledged on the Statement of Financial Position as at 31 May 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. 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 financial statements.

Lynn Drake & Co Ltd

Chartered Accountants

1st Floor

34 B-D Main Street

Moira

Co. Armagh

BT67 0LE

30 August 2025

A L Contracts (N.I.) Ltd (Registered number: NI612924)

Statement of Financial Position

31 May 2025

| 31.5.25 | 31.5.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | - |  | - |  |

Tangible assets | 6 | 312,002 |  | 267,513 |  |

312,002 |  | 267,513 |  |

CURRENT ASSETS

Stocks | 7 | 89,750 |  | 100,512 |  |

Debtors | 8 | 19,318 |  | 60,205 |  |

Cash at bank | 124,087 |  | 48,336 |  |

233,155 |  | 209,053 |  |

CREDITORS

Amounts falling due within one year | 9 | 307,404 |  | 159,729 |  |

NET CURRENT (LIABILITIES)/ASSETS | (74,249 | ) | 49,324 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 237,753 |  | 316,837 |  |

CREDITORS

Amounts falling due after more than one year | 10 | 108,470 |  | 162,086 |  |

NET ASSETS | 129,283 |  | 154,751 |  |

CAPITAL AND RESERVES

Called up share capital | 13 | 100 |  | 100 |  |

Retained earnings | 129,183 |  | 154,651 |  |

SHAREHOLDERS' FUNDS | 129,283 |  | 154,751 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

A L Contracts (N.I.) Ltd (Registered number: NI612924)

Statement of Financial Position - continued

31 May 2025

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 August 2025 and were signed by:

A Little - Director

A L Contracts (N.I.) Ltd (Registered number: NI612924)

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| A L Contracts (N.I.) Ltd is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of five years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 25% on Reducing Balance

| Motor vehicles | - | 25% on Reducing Balance

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase , cost of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged,obsolete and slow-moving stock where appropriate.

A L Contracts (N.I.) Ltd (Registered number: NI612924)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

3. | ACCOUNTING POLICIES - continued

| Financial instruments

| Debtors and creditors receivable/payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment ar recognised in the profit and loss account in other administrative expenses.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit and loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

A L Contracts (N.I.) Ltd (Registered number: NI612924)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 1 ) .

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 10,200 |  |

| AMORTISATION

| At 1 June 2024

| and 31 May 2025 | 10,200 |  |

| NET BOOK VALUE

| At 31 May 2025 | - |  |

| At 31 May 2024 | - |  |

6. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 June 2024 | 309,856 |  | 47,779 |  | 357,635 |  |

| Additions | 297,571 |  | - |  | 297,571 |  |

| Disposals | (184,831 | ) | (47,779 | ) | (232,610 | ) |

| At 31 May 2025 | 422,596 |  | - |  | 422,596 |  |

| DEPRECIATION

| At 1 June 2024 | 80,579 |  | 9,543 |  | 90,122 |  |

| Charge for year | 71,710 |  | - |  | 71,710 |  |

| Eliminated on disposal | (41,695 | ) | (9,543 | ) | (51,238 | ) |

| At 31 May 2025 | 110,594 |  | - |  | 110,594 |  |

| NET BOOK VALUE

| At 31 May 2025 | 312,002 |  | - |  | 312,002 |  |

| At 31 May 2024 | 229,277 |  | 38,236 |  | 267,513 |  |

A L Contracts (N.I.) Ltd (Registered number: NI612924)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

6. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 June 2024 | 227,000 |  | 47,779 |  | 274,779 |  |

| Additions | 282,156 |  | - |  | 282,156 |  |

| Disposals | (184,831 | ) | (47,779 | ) | (232,610 | ) |

| At 31 May 2025 | 324,325 |  | - |  | 324,325 |  |

| DEPRECIATION

| At 1 June 2024 | 42,236 |  | 9,543 |  | 51,779 |  |

| Charge for year | 69,930 |  | - |  | 69,930 |  |

| Eliminated on disposal | - |  | (9,543 | ) | (9,543 | ) |

| At 31 May 2025 | 112,166 |  | - |  | 112,166 |  |

| NET BOOK VALUE

| At 31 May 2025 | 212,159 |  | - |  | 212,159 |  |

| At 31 May 2024 | 184,764 |  | 38,236 |  | 223,000 |  |

7. | STOCKS

| 31.5.25 |  | 31.5.24

£ | £ |

| Work-in-progress | 89,750 |  | 100,512 |  |

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Directors' current accounts | - |  | 21,129 |  |

| CIS refund due | 7,828 |  | - |  |

| VAT | 11,490 |  | 36,580 |  |

| Prepayments and accrued income | - |  | 2,496 |  |

19,318 |  | 60,205 |  |

A L Contracts (N.I.) Ltd (Registered number: NI612924)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans and overdrafts (see note 11) | 10,000 |  | 10,000 |  |

| Hire purchase contracts | 94,434 |  | 66,585 |  |

| Trade creditors | 69,656 |  | 79,676 |  |

| Tax | - |  | 94 |  |

| Social security and other taxes | - |  | 1,193 |  |

| Directors' current accounts | 131,101 |  | - |  |

| Accrued expenses | 2,213 |  | 2,181 |  |

307,404 |  | 159,729 |  |

10. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans (see note 11) | 431 |  | 10,000 |  |

| Hire purchase contracts | 108,039 |  | 152,086 |  |

108,470 |  | 162,086 |  |

11. | LOANS

| An analysis of the maturity of loans is given below:

| 31.5.25 |  | 31.5.24

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 10,000 |  | 10,000 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | 431 |  | 10,000 |  |

12. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.5.25 |  | 31.5.24

£ | £ |

| Hire purchase contracts | 202,473 |  | 218,671 |  |

A L Contracts (N.I.) Ltd (Registered number: NI612924)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

13. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.5.25 |  | 31.5.24

| value: | £ | £ |

| 100 | Ordinary | 1 | 100 |  | 100 |  |

14. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 May 2025 and 31 May 2024:

| 31.5.25 |  | 31.5.24

£ | £ |

| A Little

| Balance outstanding at start of year | 21,129 |  | 14,320 |  |

| Amounts advanced | 37,770 |  | 46,809 |  |

| Amounts repaid | (190,000 | ) | (40,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (131,101 | ) | 21,129 |  |

| At 31 May 2025, the directors accounts was a credit balance of £131,101.