IRIS Accounts Production v25.2.0.378 SC343758 director 31.3.25 1.4.24 31.3.25 31.3.25 true true true false true true false false false false true false 'A' Ordinary Shares 0 'B' Ordinary shares 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC343758 2024-03-31 SC343758 2025-03-31 SC343758 2024-04-01 2025-03-31 SC343758 2023-03-31 SC343758 2023-04-01 2024-03-31 SC343758 2024-03-31 SC343758 ns15:Scotland 2024-04-01 2025-03-31 SC343758 ns14:PoundSterling 2024-04-01 2025-03-31 SC343758 ns10:Director1 2024-04-01 2025-03-31 SC343758 ns10:Consolidated 2025-03-31 SC343758 ns10:ConsolidatedGroupCompanyAccounts 2024-04-01 2025-03-31 SC343758 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC343758 ns10:Consolidated ns10:FRS102 2024-04-01 2025-03-31 SC343758 ns10:Consolidated ns10:Audited 2024-04-01 2025-03-31 SC343758 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC343758 ns10:Consolidated ns10:LargeMedium-sizedCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 SC343758 ns10:LargeMedium-sizedCompaniesRegimeForAccounts ns10:Consolidated 2024-04-01 2025-03-31 SC343758 ns10:FullAccounts 2024-04-01 2025-03-31 SC343758 ns5:Subsidiary2 2024-04-01 2025-03-31 SC343758 1 2024-04-01 2025-03-31 SC343758 ns10:OrdinaryShareClass1 2024-04-01 2025-03-31 SC343758 ns10:OrdinaryShareClass2 2024-04-01 2025-03-31 SC343758 ns10:Consolidated 2024-04-01 2025-03-31 SC343758 ns10:CompanySecretary1 2024-04-01 2025-03-31 SC343758 ns10:RegisteredOffice 2024-04-01 2025-03-31 SC343758 ns10:Consolidated 2023-04-01 2024-03-31 SC343758 ns5:ShareCapital 2025-03-31 SC343758 ns5:ShareCapital 2024-03-31 SC343758 ns5:SharePremium 2025-03-31 SC343758 ns5:SharePremium 2024-03-31 SC343758 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 SC343758 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 SC343758 ns5:ShareCapital 2023-03-31 SC343758 ns5:RetainedEarningsAccumulatedLosses 2023-03-31 SC343758 ns5:SharePremium 2023-03-31 SC343758 ns5:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 SC343758 ns5:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 SC343758 ns5:NetGoodwill 2024-04-01 2025-03-31 SC343758 ns5:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 SC343758 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2024-04-01 2025-03-31 SC343758 ns5:PlantMachinery 2024-04-01 2025-03-31 SC343758 ns5:FurnitureFittings 2024-04-01 2025-03-31 SC343758 ns5:MotorVehicles 2024-04-01 2025-03-31 SC343758 ns5:CostValuation 2024-03-31 SC343758 3 ns5:Subsidiary2 2024-04-01 2025-03-31 SC343758 ns5:Subsidiary2 4 2024-04-01 2025-03-31 SC343758 ns5:Subsidiary2 2025-03-31 SC343758 ns5:Subsidiary2 2024-03-31 SC343758 ns5:Subsidiary2 2023-04-01 2024-03-31 SC343758 ns5:CurrentFinancialInstruments 2025-03-31 SC343758 ns5:CurrentFinancialInstruments 2024-03-31 SC343758 ns5:CurrentFinancialInstruments ns5:WithinOneYear 2025-03-31 SC343758 ns5:CurrentFinancialInstruments ns5:WithinOneYear 2024-03-31 SC343758 ns10:OrdinaryShareClass1 2025-03-31 SC343758 ns10:OrdinaryShareClass2 2025-03-31 SC343758 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 SC343758 ns5:SharePremium 2024-03-31

REGISTERED NUMBER: SC343758 (Scotland)

| AKP GROUP LIMITED |

| GROUP STRATEGIC REPORT, |

| REPORT OF THE DIRECTOR AND |

| CONSOLIDATED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

| AKP GROUP LIMITED (REGISTERED NUMBER: SC343758) |

CONTENTS OF THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

| Page |

| Company Information | 1 |

| Group Strategic Report | 2 |

| Report of the Director | 3 |

| Report of the Independent Auditors | 4 |  | to |  | 7

| Consolidated Income Statement | 8 |

| Consolidated Other Comprehensive Income | 9 |

| Consolidated Balance Sheet | 10 |

| Company Balance Sheet | 11 |

| Consolidated Statement of Changes in Equity | 12 |

| Company Statement of Changes in Equity | 13 |

| Consolidated Cash Flow Statement | 14 |

| Notes to the Consolidated Cash Flow Statement | 15 |

| Notes to the Consolidated Financial Statements | 16 |  | to |  | 27

| AKP GROUP LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTOR: | Ian Kerr McEwan

| SECRETARY: | Louise Alice Catherine McEwan

| REGISTERED OFFICE: | 31 Carron Place

| Kelvin Industrial Estate

| East Kilbride

| G75 0YL

| REGISTERED NUMBER: | SC343758 (Scotland)

| AUDITORS: | Azets Audit Services

| Chartered Accountants

| Statutory Auditor

| Titanium 1

| King's Inch Place

| Renfrew

| PA4 8WF

| BANKERS: | Clydesdale Bank

| 227 Fenwick Road

| Giffnock

| Glasgow

| G46 6JG

| SOLICITORS: | Young & Partners LLP

| Business Lawyers

| 126 West Regent Street

| Glasgow

| G2 2BH

| AKP GROUP LIMITED (REGISTERED NUMBER: SC343758) |

GROUP STRATEGIC REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The director presents his strategic report of the company and the group for the year ended 31 March 2025.

The principal activity of the group in the period under review is the provision of project management services to the construction industry.

REVIEW OF BUSINESS

The key financial highlights are as follows:

| Year to31st March |  | Year to31st March |  | Year to31st March |

| 2025 |  | 2024 |  | 2023 |

£ |  | £ |  | £ |  |

Turnover |  | 35,631,696 |  | 17,995,448 |  | 19,682,782 |

Turnover growth |  | 98.0% |  | -8.5% |  | 26.4% |

Profit (loss) before tax |  | 3,281,938 |  | 1,155,036 |  | 930,043 |

The net assets of the group have increased from £4,660,714 at 31 March 2024 to £6,993,680 at 31 March 2025.

PRINCIPAL RISKS AND UNCERTAINTIES

Competitive pressure has increased in the market place and the director strives to ensure that margins and profitability remain consistent year on year.

In addition the director seeks to control overhead costs in order to maintain the profitability of the group.

FUTURE DEVELOPMENTS

The director aims to maintain the management policies adopted during the period ended 31 March 2025 and consider the group is well placed to take advantage of opportunities which may arise in the current year.

FINANCIAL INSTRUMENTS

The group's principal financial instruments comprise bank balances, trade creditors and trade debtors. The main purpose of these instruments is to finance the group's operations.

Trade debtors are managed in respect of credit and cashflow risk by policies concerning the credit offered to customers and the regular monitoring of amounts outstanding.

Trade creditors liquidity risk is managed by ensuring sufficient funds are available to meet amounts due.

ENVIRONMENT

The group recognises the importance of its environmental responsibilities and has policies in place to manage its impact on the environment.

ON BEHALF OF THE BOARD:

Ian Kerr McEwan - Director

30 September 2025

| AKP GROUP LIMITED (REGISTERED NUMBER: SC343758) |

REPORT OF THE DIRECTOR

FOR THE YEAR ENDED 31 MARCH 2025

The director presents his report with the financial statements of the company and the group for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the group in the year under review was that of the provision of project management services to the construction industry.

DIVIDENDS

The total distributions of dividends during the year are £100,000 ( 2024 - £Nil).

DIRECTOR

Ian Kerr McEwan held office during the whole of the period from 1 April 2024 to the date of this report.

CHARITABLE DONATIONS

Donations amounting to £5,287 (2024 - £5,412) were made by the company during the year.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

The director is responsible for preparing the Group Strategic Report, the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the director is required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the director is aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

AUDITORS

The auditors, Azets Audit Services, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Ian Kerr McEwan - Director

30 September 2025

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

AKP GROUP LIMITED

Opinion

We have audited the financial statements of AKP Group Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 March 2025 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the group's and of the parent company affairs as at 31 March 2025 and of the group's profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other information

The director is responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Director, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Group Strategic Report and the Report of the Director for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Group Strategic Report and the Report of the Director have been prepared in accordance with applicable legal requirements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

AKP GROUP LIMITED

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Director.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- | the parent company financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of director's remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of director

As explained more fully in the Statement of Director's Responsibilities set out on page three, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the director is responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the group or the parent company or to cease operations, or has no realistic alternative but to do so.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

AKP GROUP LIMITED

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council's website, to detect material misstatements in respect of irregularities, including fraud.

We obtain and update our understanding of the entity, its activities, its control environment, and likely future developments, including in relation to the legal and regulatory framework applicable and how the entity is complying with that framework. Based on this understanding, we identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud.

In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included:

- Enquiry of management and those charged with governance around actual and potential litigation and claims as well as actual, suspected and alleged fraud;

- Reviewing minutes of meetings of those charged with governance;

- Assessing the extent of compliance with the laws and regulations considered to have a direct material effect on the financial statements or the operations of the company through enquiry and inspection;

- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;

- Performing audit work over the risk of management bias and override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for indicators of potential bias.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

AKP GROUP LIMITED

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors 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 members as a body, for our audit work, for this report, or for the opinions we have formed.

Kirsty Mackie BAcc CA (Senior Statutory Auditor)

for and on behalf of Azets Audit Services

Chartered Accountants

Statutory Auditor

Titanium 1

King's Inch Place

Renfrew

PA4 8WF

30 September 2025

| AKP GROUP LIMITED (REGISTERED NUMBER: SC343758) |

CONSOLIDATED

INCOME STATEMENT

FOR THE YEAR ENDED 31 MARCH 2025

| 2025 |  | 2024

| Notes | £ | £ |

TURNOVER | 3 | 35,631,696 |  | 17,995,448 |  |

Cost of sales | (29,398,256 | ) | (14,715,850 | ) |

GROSS PROFIT | 6,233,440 |  | 3,279,598 |  |

Administrative expenses | (3,049,791 | ) | (2,180,218 | ) |

3,183,649 |  | 1,099,380 |  |

Other operating income | 17,556 |  | 21,341 |  |

OPERATING PROFIT | 3,201,205 |  | 1,120,721 |  |

Interest receivable and similar income | 100,733 |  | 34,315 |  |

3,301,938 |  | 1,155,036 |  |

Amounts written off investments | 5 | (20,000 | ) | - |  |

PROFIT BEFORE TAXATION | 6 | 3,281,938 |  | 1,155,036 |  |

Tax on profit | 7 | (848,972 | ) | (320,185 | ) |

PROFIT FOR THE FINANCIAL YEAR | 2,432,966 |  | 834,851 |  |

Profit attributable to:

Owners of the parent | 2,432,966 |  | 834,851 |  |

| AKP GROUP LIMITED (REGISTERED NUMBER: SC343758) |

CONSOLIDATED

OTHER COMPREHENSIVE INCOME

FOR THE YEAR ENDED 31 MARCH 2025

| 2025 |  | 2024

| Notes | £ | £ |

PROFIT FOR THE YEAR | 2,432,966 |  | 834,851 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 2,432,966 |  | 834,851 |  |

Total comprehensive income attributable to:

Owners of the parent | 2,432,966 |  | 834,851 |  |

| AKP GROUP LIMITED (REGISTERED NUMBER: SC343758) |

CONSOLIDATED BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 10 | - |  | 61,975 |  |

Tangible assets | 11 | 761,218 |  | 705,206 |  |

Investments | 12 | - |  | - |  |

761,218 |  | 767,181 |  |

CURRENT ASSETS

Stocks | 13 | 1,118,987 |  | 622,031 |  |

Debtors | 14 | 9,158,932 |  | 6,796,962 |  |

Cash at bank and in hand | 5,198,780 |  | 3,501,723 |  |

15,476,699 |  | 10,920,716 |  |

CREDITORS

Amounts falling due within one year | 15 | 9,188,983 |  | 6,982,348 |  |

NET CURRENT ASSETS | 6,287,716 |  | 3,938,368 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,048,934 |  | 4,705,549 |  |

PROVISIONS FOR LIABILITIES | 17 | 55,254 |  | 44,835 |  |

NET ASSETS | 6,993,680 |  | 4,660,714 |  |

CAPITAL AND RESERVES

Called up share capital | 18 | 100 |  | 100 |  |

Share premium | 19 | 494,464 |  | 494,464 |  |

Retained earnings | 19 | 6,499,116 |  | 4,166,150 |  |

SHAREHOLDERS' FUNDS | 6,993,680 |  | 4,660,714 |  |

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

Ian Kerr McEwan - Director

| AKP GROUP LIMITED (REGISTERED NUMBER: SC343758) |

COMPANY BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 10 | - |  | - |  |

Tangible assets | 11 | - |  | - |  |

Investments | 12 | 3,204,520 |  | 3,204,520 |  |

3,204,520 |  | 3,204,520 |  |

CURRENT ASSETS

Debtors | 14 | 2,436,780 |  | 500,044 |  |

Cash at bank | 1,506,345 |  | 1,143,081 |  |

3,943,125 |  | 1,643,125 |  |

NET CURRENT ASSETS | 3,943,125 |  | 1,643,125 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,147,645 |  | 4,847,645 |  |

CAPITAL AND RESERVES

Called up share capital | 18 | 100 |  | 100 |  |

Share premium | 19 | 494,464 |  | 494,464 |  |

Retained earnings | 19 | 6,653,081 |  | 4,353,081 |  |

SHAREHOLDERS' FUNDS | 7,147,645 |  | 4,847,645 |  |

Company's profit for the financial year | 2,400,000 |  | 756,990 |  |

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

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

Ian Kerr McEwan - Director

| AKP GROUP LIMITED (REGISTERED NUMBER: SC343758) |

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 MARCH 2025

| Called up |

| share |  | Retained |  | Share

| capital |  | earnings |  | premium

£ | £ | £ |

Balance at 1 April 2023 | 100 |  | 3,331,299 |  | 494,464 |  |

Changes in equity

Total comprehensive income | - |  | 834,851 |  | - |  |

Balance at 31 March 2024 | 100 |  | 4,166,150 |  | 494,464 |  |

Changes in equity

Dividends | - |  | (100,000 | ) | - |  |

Total comprehensive income | - |  | 2,432,966 |  | - |  |

Balance at 31 March 2025 | 100 |  | 6,499,116 |  | 494,464 |  |

| Non-controlling |  | Total

| Total |  | interests |  | equity

£ | £ | £ |

Balance at 1 April 2023 | 3,825,863 |  | - |  | 3,825,863 |  |

Changes in equity

Total comprehensive income | 834,851 |  | - |  | 834,851 |  |

Balance at 31 March 2024 | 4,660,714 |  | - |  | 4,660,714 |  |

Changes in equity

Dividends | (100,000 | ) | - |  | (100,000 | ) |

Total comprehensive income | 2,432,966 |  | - |  | 2,432,966 |  |

Balance at 31 March 2025 | 6,993,680 |  | - |  | 6,993,680 |  |

| AKP GROUP LIMITED (REGISTERED NUMBER: SC343758) |

COMPANY STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 MARCH 2025

| Called up |

| share |  | Retained |  | Share |  | Total

| capital |  | earnings |  | premium |  | equity

£ | £ | £ | £ |

Balance at 1 April 2023 | 100 |  | 3,596,091 |  | 494,464 |  | 4,090,655 |  |

Changes in equity

Total comprehensive income | - |  | 756,990 |  | - |  | 756,990 |  |

Balance at 31 March 2024 | 100 |  | 4,353,081 |  | 494,464 |  | 4,847,645 |  |

Changes in equity

Dividends | - |  | (100,000 | ) | - |  | (100,000 | ) |

Total comprehensive income | - |  | 2,400,000 |  | - |  | 2,400,000 |  |

Balance at 31 March 2025 | 100 |  | 6,653,081 |  | 494,464 |  | 7,147,645 |  |

| AKP GROUP LIMITED (REGISTERED NUMBER: SC343758) |

CONSOLIDATED CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 MARCH 2025

| 2025 |  | 2024

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 2,465,675 |  | 751,710 |  |

Tax paid | (621,254 | ) | (182,484 | ) |

Net cash from operating activities | 1,844,421 |  | 569,226 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (148,155 | ) | (657,394 | ) |

Sale of tangible fixed assets | 58 |  | 8,849 |  |

Interest received | 100,733 |  | 34,315 |  |

Net cash from investing activities | (47,364 | ) | (614,230 | ) |

Cash flows from financing activities

Amount introduced by directors | - |  | 408,290 |  |

Equity dividends paid | (100,000 | ) | - |  |

Net cash from financing activities | (100,000 | ) | 408,290 |  |

Increase in cash and cash equivalents | 1,697,057 |  | 363,286 |  |

Cash and cash equivalents at beginning of year | 2 | 3,501,723 |  | 3,138,437 |  |

Cash and cash equivalents at end of year | 2 | 5,198,780 |  | 3,501,723 |  |

| AKP GROUP LIMITED (REGISTERED NUMBER: SC343758) |

NOTES TO THE CONSOLIDATED CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 MARCH 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| 2025 |  | 2024

£ | £ |

| Profit before taxation | 3,281,938 |  | 1,155,036 |  |

| Depreciation charges | 154,116 |  | 157,852 |  |

| Profit on disposal of fixed assets | (56 | ) | (8,843 | ) |

| Finance income | (100,733 | ) | (34,315 | ) |

3,335,265 |  | 1,269,730 |  |

| Increase in stocks | (61,883 | ) | (6,343 | ) |

| Increase in trade and other debtors | (497,043 | ) | (3,085,028 | ) |

| (Decrease)/increase in trade and other creditors | (310,664 | ) | 2,573,351 |  |

| Cash generated from operations | 2,465,675 |  | 751,710 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 31 March 2025

| 31/3/25 |  | 1/4/24

£ | £ |

| Cash and cash equivalents | 5,198,780 |  | 3,501,723 |  |

| Year ended 31 March 2024

| 31/3/24 |  | 1/4/23

£ | £ |

| Cash and cash equivalents | 3,501,723 |  | 3,138,437 |  |

3. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1/4/24 | Cash flow | At 31/3/25

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 3,501,723 |  | 1,697,057 |  | 5,198,780 |  |

3,501,723 |  | 1,697,057 |  | 5,198,780 |  |

| Total | 3,501,723 |  | 1,697,057 |  | 5,198,780 |  |

| AKP GROUP LIMITED (REGISTERED NUMBER: SC343758) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| AKP Group Limited, is a private company, limited by shares, registered in Scotland. The company's registered number is SC343758 and registered office address is 31 Carron Place, Kelvin Industrial Estate, East Kilbride, Glasgow, G75 0YL.

| The nature of the company's operations and its principal activities was that of project management services to the construction industry.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| 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 £.

| Going concern

| At the time of approving the financial statements, the directors have a reasonable expectation that the Group 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

| Basis of consolidation

| The group financial statements consolidate the financial statements of AKP Group Limited and its subsidiary undertakings drawn up to 31st March each year. No profit and loss account is presented for AKP Group Limited in accordance with section 408 of the Companies Act 2006.

| Critical accounting judgements & key sources of estimation uncertainty

| The preparation of the financial statements under FRS 102 requires management to make judgements, estimates and assumptions that affect amounts recognised for the assets and liabilities at the reporting date and the amounts of revenue and expenses incurred during the reporting period. Actual outcomes may differ from these judgements, estimates and assumptions.

| The judgements, estimates and assumptions that have the most significant effect on the carrying value of assets and liabilities of the Group as at 31 March 2025 are discussed below:

| Revenue and margin recognition (estimate)

| The Group's revenue recognition and margin recognition policies, which are set out in note 2, are central to how the Group values the work it has carried out in each financial year.

| These policies require forecasts to be made of the outcomes on long-term contracts, which require estimates to be made of both cost and income recognition on each contract. On the cost side, estimates of forecasts are made on the final out-turn of each contract in addition to potential costs to be incurred for any maintenance and defects liabilities. On the income side, estimates are made on variations to consideration which typically include variations due to changes in scope of work, recoveries of claim income from customers, and potential liquidated damages that may be levied by customers. The Group continues to regularly assess these estimates.

| As at 31 March 2025, the Group's contract assets (long term contracts WIP and amounts recoverable on long term contracts) and contract liabilities (accrued expenses) amounted to £1,110,526, £2,761,518 and £581,680 respectively as set out in notes 10, 11 and 12. The Group has considered the nature of estimates involved in deriving these balances and concluded that it is possible, on the basis of existing knowledge, that outcomes within the next financial year may be different from the Group's assumptions applied as at 31 March 2025 and could require a material adjustment to the carrying amount of these assets and liabilities in the next financial year. However, due to the level of uncertainty, combination of cost and income variables and timing across a large portfolio of contracts at different stages of their contract life, it is impractical to provide a quantitative analysis of the aggregated estimates that are applied at a portfolio level.

| AKP GROUP LIMITED (REGISTERED NUMBER: SC343758) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Turnover

| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Consideration is given to the point at which the company is entitled to receive the income, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

| Revenue from the provision of services is recognised in the period in which the services are provided when all of the following conditions are satisfied:

| - the amount of revenue can be measured reliably;

| - it is probable that the Company will receive the consideration due;

| - the costs incurred can be measured reliably.

| Goodwill on consolidation

| Goodwill represents an investments bought by a subsidiary during 2020 and 2023 and will be written off evenly over 5 years and 3 years respectively.

| 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.

| Freehold property | - | not provided

| Plant and machinery | - | 20% - 25% on cost

| Fixtures and fittings | - | 15% - 33.3% straight line

| Motor vehicles | - | 25% on cost

| Individual freehold and leasehold properties are revalued to fair value every year with the surplus or deficit on book value being transferred to the revaluation reserve.

| Stocks

| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

| Net realisable value is based on estimated selling price less costs to completion and selling costs.

| Long term contract work in progress is shown at net cost after deducting foreseeable losses and payments on account.

| Turnover on long term contracts is determined on the basis of the stage of completion of each contract.

| Operating profit includes attributable profit on long term contracts completed and amounts recoverable on contracts uncompleted, the latter also being included under debtors due within one year.

| AKP GROUP LIMITED (REGISTERED NUMBER: SC343758) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 ' Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the Company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transactions costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Derecognition of financial assets

| Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

| Classification of financial liabilities

| 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.

| Basic financial liabilities

| Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Cash and cash equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand , deposits held at call with banks and other short-term liquid investments with original maturities of three months or less.

| AKP GROUP LIMITED (REGISTERED NUMBER: SC343758) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past reporting periods using the tax rates and laws that that have been enacted or substantively enacted by the reporting date.

| Deferred tax is recognised in respect of all timing differences at the reporting date, except as otherwise indicated.

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

| If and when all conditions for retaining tax allowances for the cost of a fixed asset have been met, the deferred tax is reversed.

| Deferred tax is calculated using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

| With the exception of changes arising on the initial recognition of a business combination, the tax expense (income) is presented either in profit or loss, other comprehensive income or equity depending on the transaction that resulted in the tax expense (income).

| Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

| Deferred tax assets and deferred tax liabilities are offset only if the deferred tax assets and deferred tax liabilities relate to income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities which intend either to settle current tax liabilities and assets on a net basis, or to realise the assets and settle the liabilities simultaneously

| Pension costs and other post-retirement benefits

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

| Rental income

| Rental income is included in the period in which it is receivable.

| AKP GROUP LIMITED (REGISTERED NUMBER: SC343758) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Impairment of assets

| Assets, other than those measured at fair value, are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss as described below.

| Non-financial assets

| An asset is impaired where there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.

| Where indicators exist for a decrease in impairment loss, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.

| Financial assets

| For financial assets carried at amortised cost, the amount of impairment is the difference between the asset's carrying amount and the present value of estimated future cash flows, discounted at the financial asset's original effective interest rate.

| For financial assets carried at cost less impairment, the impairment loss is the difference between the asset's carrying amount and the best estimate of the amount that would be received for the asset if it were to be sold at the reporting date.

| Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal.

| An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.

| Investments

| Investments in unlisted company shares, whose market value cannot be reliably determined, are state at historic cost less impairment with impairment considered at each year end.

3. | TURNOVER

| The turnover and profit before taxation are attributable to the one principal activity of the group.

| An analysis of turnover by class of business is given below:

| 2025 |  | 2024

£ | £ |

| Project management services | 35,631,696 |  | 17,995,448 |  |

35,631,696 |  | 17,995,448 |  |

4. | EMPLOYEES AND DIRECTORS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 4,494,488 |  | 2,693,251 |  |

| Social security costs | 344,391 |  | 232,041 |  |

| Other pension costs | 186,536 |  | 155,727 |  |

5,025,415 |  | 3,081,019 |  |

| AKP GROUP LIMITED (REGISTERED NUMBER: SC343758) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

4. | EMPLOYEES AND DIRECTORS - continued

| The average number of employees during the year was as follows:

| 2025 |  | 2024

| Office and administration | 34 |  | 26 |  |

| Labourers | 21 |  | 18 |  |

55 |  | 44 |  |

| The average number of employees by undertakings that were proportionately consolidated during the year was NIL (2024 - NIL).

| 2025 |  | 2024

£ | £ |

| Director's remuneration | 12,500 |  | 12,500 |  |

| Director's pension contributions to money purchase schemes | 60,000 |  | 60,000 |  |

5. | AMOUNTS WRITTEN OFF INVESTMENTS |

| 2025 |  | 2024

£ | £ |

| Amounts w/o invs | 20,000 |  | - |  |

6. | PROFIT BEFORE TAXATION

| The profit is stated after charging/(crediting):

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 92,141 |  | 87,502 |  |

| Profit on disposal of fixed assets | (56 | ) | (8,843 | ) |

| Goodwill amortisation | 61,975 |  | 70,350 |  |

| Auditors' remuneration | 16,000 |  | 16,000 |  |

7. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 2025 |  | 2024

£ | £ |

| Current tax:

| UK corporation tax | 838,553 |  | 306,351 |  |

| Deferred tax | 10,419 |  | 13,834 |  |

| Tax on profit | 848,972 |  | 320,185 |  |

| UK corporation tax was charged at 25 %) in 2024.

| AKP GROUP LIMITED (REGISTERED NUMBER: SC343758) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

7. | TAXATION - continued

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

| 2025 |  | 2024

£ | £ |

| Profit before tax | 3,281,938 |  | 1,155,036 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25 % (2024 - 25 %) | 820,485 |  | 288,759 |  |

| Effects of:

| Expenses not deductible for tax purposes | 28,562 |  | 31,426 |  |

| Adjustments to tax charge in respect of previous periods | (75 | ) | - |  |

| Total tax charge | 848,972 |  | 320,185 |  |

8. | INDIVIDUAL INCOME STATEMENT

| As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.

9. | DIVIDENDS

|  | 31 March |  | 31 March |  |

|  | 2025 |  | 2024 |  |

|  | £ |  | £ |  |

| Interim - 'A' ordinary shares of £1 |  | 56,000 |  | - |  |

| Interim - 'B' ordinary shares of £1 |  | 44,000 |  | - |  |

|  | 100,000 |  | - |  |

10. | INTANGIBLE FIXED ASSETS

| Group

| Goodwill

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 311,550 |  |

| AMORTISATION

| At 1 April 2024 | 249,575 |  |

| Amortisation for year | 61,975 |  |

| At 31 March 2025 | 311,550 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 31 March 2024 | 61,975 |  |

| AKP GROUP LIMITED (REGISTERED NUMBER: SC343758) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

11. | TANGIBLE FIXED ASSETS

| Group

| Fixtures |

| Freehold |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2024 | 520,140 |  | 66,468 |  | 314,863 |  | 236,787 |  | 1,138,258 |  |

| Additions | - |  | - |  | 30,381 |  | 117,774 |  | 148,155 |  |

| Disposals | - |  | (238 | ) | (25,584 | ) | - |  | (25,822 | ) |

| At 31 March 2025 | 520,140 |  | 66,230 |  | 319,660 |  | 354,561 |  | 1,260,591 |  |

| DEPRECIATION

| At 1 April 2024 | - |  | 58,912 |  | 253,931 |  | 120,209 |  | 433,052 |  |

| Charge for year | - |  | 3,181 |  | 25,664 |  | 63,296 |  | 92,141 |  |

| Eliminated on disposal | - |  | (238 | ) | (25,582 | ) | - |  | (25,820 | ) |

| At 31 March 2025 | - |  | 61,855 |  | 254,013 |  | 183,505 |  | 499,373 |  |

| NET BOOK VALUE

| At 31 March 2025 | 520,140 |  | 4,375 |  | 65,647 |  | 171,056 |  | 761,218 |  |

| At 31 March 2024 | 520,140 |  | 7,556 |  | 60,932 |  | 116,578 |  | 705,206 |  |

12. | FIXED ASSET INVESTMENTS

| Group

| Unlisted

| investments

£ |

| COST

| Additions | 20,000 |  |

| Impairments | (20,000 | ) |

| At 31 March 2025 | - |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| Company

| Shares in

| group

| undertakings

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 3,204,520 |  |

| NET BOOK VALUE

| At 31 March 2025 | 3,204,520 |  |

| At 31 March 2024 | 3,204,520 |  |

| AKP GROUP LIMITED (REGISTERED NUMBER: SC343758) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

12. | FIXED ASSET INVESTMENTS - continued

| The group or the company's investments at the Balance Sheet date in the share capital of companies include the following:

| Subsidiary

| A K P Scotland Ltd

| Registered office:

| Nature of business: Project management services

| %

| Class of shares: | holding |

| A Ordinary | 100.00 |

| B Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 3,051,071 |  | 2,956,130 |  |

| Profit for the year | 2,494,941 |  | 905,201 |  |

13. | STOCKS

| Group |

2025 | 2024 |

£ | £ |

| Stocks | 8,461 |  | 8,030 |  |

| Long term contracts - Work in

| progress | 1,110,526 |  | 614,001 |  |

1,118,987 |  | 622,031 |  |

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

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Trade debtors | 4,027,318 |  | 3,542,073 |  | - |  | - |  |

| Amounts owed by group undertakings | 2,300,000 |  | - |  | 2,436,736 |  | 500,000 |  |

| Amounts recoverable on long

| term contracts | 2,761,518 |  | 3,196,591 |  | - |  | - |  |

| Other debtors | 44 |  | 44 |  | 44 |  | 44 |  |

| Prepayments | 70,052 |  | 58,254 |  | - |  | - |  |

9,158,932 |  | 6,796,962 |  | 2,436,780 |  | 500,044 |  |

| AKP GROUP LIMITED (REGISTERED NUMBER: SC343758) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

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

| Group |

2025 | 2024 |

£ | £ |

| Trade creditors | 5,124,089 |  | 5,752,059 |  |

| Amounts owed to group undertakings | 2,300,000 |  | - |  |

| Corporation tax | 523,575 |  | 306,276 |  |

| Social security and other taxes | 146,724 |  | 114,872 |  |

| VAT | 511,662 |  | 595,179 |  |

| Director's current accounts | 737 |  | 737 |  |

| Accrued expenses | 582,196 |  | 213,225 |  |

9,188,983 |  | 6,982,348 |  |

16. | FINANCIAL INSTRUMENTS

| The carrying amount for each category of financial instrument is as follows:

|  | 2025 |  | 2024 |  |

|  | £ |  | £ |  |

| Financial assets |  |

| Financial assets that are debt instruments measured at amortised cost |  | 6,788,836 |  | 6,738,664 |  |

| Cash and cash equivalents |  | 5,198,780 |  | 3,501,723 |  |

|  | 11,987,616 |  | 10,240,387 |  |

| Financial liabilities |  |

| Financial liabilities measured at amortised cost |  | 5,124,826 |  | 5,752,796 |  |

17. | PROVISIONS FOR LIABILITIES

| Group |

2025 | 2024 |

£ | £ |

| Deferred tax | 55,254 |  | 44,835 |  |

| Group

| Deferred |

| tax |

£ |

| Balance at 1 April 2024 | 44,835 |  |

| Originating and reversal of | 10,419 |  |

| timing differences |

| Balance at 31 March 2025 | 55,254 |  |

| AKP GROUP LIMITED (REGISTERED NUMBER: SC343758) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

17. | PROVISIONS FOR LIABILITIES - continued

| Deferred taxation provided for in the financial statements is set out below:

|  | 2025 |  |  | 2024 |

|  | £ |  |  | £ |

| Accelerated capital allowances |  | 58,218 |  |  | 45,438 |

| Other timing differences |  |  | (2,964 | ) | (603 | )

|  | 55,254 |  |  | 44,835 |

18. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 56 | 'A' Ordinary Shares | £1 | 56 |  | 56 |  |

| 44 | 'B' Ordinary shares | £1 | 44 |  | 44 |  |

100 |  | 100 |  |

19. | RESERVES

| Group

| Retained |  | Share |

| earnings |  | premium |  | Totals

£ | £ | £ |

| At 1 April 2024 | 4,166,150 |  | 494,464 |  | 4,660,614 |  |

| Profit for the year | 2,432,966 |  | 2,432,966 |  |

| Dividends | (100,000 | ) | (100,000 | ) |

| At 31 March 2025 | 6,499,116 |  | 494,464 |  | 6,993,580 |  |

| Company

| Retained |  | Share |

| earnings |  | premium |  | Totals

£ | £ | £ |

| At 1 April 2024 | 4,353,081 |  | 494,464 |  | 4,847,545 |  |

| Profit for the year | 2,400,000 |  | 2,400,000 |  |

| Dividends | (100,000 | ) | (100,000 | ) |

| At 31 March 2025 | 6,653,081 |  | 494,464 |  | 7,147,545 |  |

| Retained earnings

| Includes all current and prior year retained profits and losses less dividends.

| Share premium

| Includes amounts paid in excess of the nominal value of shares.

| AKP GROUP LIMITED (REGISTERED NUMBER: SC343758) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

20. | PENSION COMMITMENTS

| The company operates a defined contribution scheme.The assets of the scheme are held separately from those of the company in various independently administered funds.The pension cost charge represents contributions payable by the company to the fund and amounted to £186,536 (2024 - £155,724 ) including contributions in respect of employees.There were outstanding contributions payable to the fund amounting to £15,047 at 31 March 2025 (2024 - £5,606).

21. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| During the year the directors provided an interest free, unsecured loan to the company. At 31 March 2025, the amount due to the director by the company amounted to £737 (2024 - £737)

22. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Transactions between group entities which have been eliminated on consolidation are not disclosed within the financial statements.

| During the period AKP Scotland Limited paid rent amounting to £Nil (2024 - £11,500) to AKP Contracts Limited SSAS of which the director, Ian McEwan is a beneficiary.

| All directors and certain senior employees who have authority and responsibility for planning, directing and controlling the activities of the company are considered to be key management personnel. Total remuneration in respect of these individuals is £357,359 (2024 - £382,599).

23. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Ian McEwan by virtue of his majority shareholding in the group.