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REGISTERED NUMBER: 13028442 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

PASSIVHAUS CONTRACTS LTD

PASSIVHAUS CONTRACTS LTD (REGISTERED NUMBER: 13028442) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 5 |

| PASSIVHAUS CONTRACTS LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 NOVEMBER 2024

| DIRECTOR: | B P Murphy

| REGISTERED OFFICE: | 42A High Street

| Broadstairs

| Kent

| CT10 1JT

| REGISTERED NUMBER: | 13028442 (England and Wales)

| ACCOUNTANTS: | Kemps Accounting Solutions Limited

| Chartered Accountants

| 42A High Street

| Broadstairs

| Kent

| CT10 1JT

PASSIVHAUS CONTRACTS LTD (REGISTERED NUMBER: 13028442) |

BALANCE SHEET

30 NOVEMBER 2024

| 30.11.24 |  | 30.11.23

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 16,939 |  | - |  |

Debtors | 4 | 16,625 |  | 2,559 |  |

Cash at bank and in hand | 3,305 |  | 2,605 |  |

36,869 |  | 5,164 |  |

CREDITORS

Amounts falling due within one year | 5 | 36,422 |  | 5,161 |  |

NET CURRENT ASSETS | 447 |  | 3 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 447 |  | 3 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 3 |  | 3 |  |

Retained earnings | 444 |  | - |  |

SHAREHOLDERS' FUNDS | 447 |  | 3 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 October 2025 and were signed by:

B P Murphy - Director

PASSIVHAUS CONTRACTS LTD (REGISTERED NUMBER: 13028442) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

1. | STATUTORY INFORMATION

| Passivhaus Contracts Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. 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.

| 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 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.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2023 - NIL ) .

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

| 30.11.24 |  | 30.11.23

£ | £ |

| Trade debtors | 12,727 |  | - |  |

| Other debtors | 3,898 |  | 2,559 |  |

16,625 |  | 2,559 |  |

PASSIVHAUS CONTRACTS LTD (REGISTERED NUMBER: 13028442) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2024

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

| 30.11.24 |  | 30.11.23

£ | £ |

| Bank loans and overdrafts | 8,333 |  | - |  |

| Taxation and social security | 13,240 |  | 1,947 |  |

| Other creditors | 14,849 |  | 3,214 |  |

36,422 |  | 5,161 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.11.24 |  | 30.11.23

| value: | £ | £ |

| 3 | Ordinary | 1 | 3 |  | 3 |  |

7. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 November 2024 and 30 November 2023:

| 30.11.24 |  | 30.11.23

£ | £ |

| B P Murphy

| Balance outstanding at start of year | 1,441 |  | - |  |

| Amounts advanced | 55,215 |  | 42,712 |  |

| Amounts repaid | (56,656 | ) | (41,271 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 1,441 |  |

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

PASSIVHAUS CONTRACTS 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 Balance Sheet. 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 order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Passivhaus Contracts Ltd for the year ended 30 November 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

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

It is your duty to ensure that Passivhaus Contracts Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Passivhaus Contracts Ltd. You consider that Passivhaus Contracts Ltd is exempt from the statutory audit requirement for the year.

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

Kemps Accounting Solutions Limited

Chartered Accountants

42A High Street

Broadstairs

Kent

CT10 1JT

23 October 2025