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REGISTERED NUMBER: 07731265 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| FOR |

| REKAN LIMITED |

| REKAN LIMITED (REGISTERED NUMBER: 07731265) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 6 |

| REKAN LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | Mr J A Everton

| Mr N A Riley

| Mr T D Prow

| REGISTERED OFFICE: | Morelands Court

| Hensting Lane

| Fisher's Pond

| Winchester

| Hampshire

| SO50 7HH

| REGISTERED NUMBER: | 07731265 (England and Wales)

| ACCOUNTANTS: | Rothmans LLP

| Chartered Accountants

| Chilworth Point

| 1 Chilworth Road

| Southampton

| SO16 7JQ

| REKAN LIMITED (REGISTERED NUMBER: 07731265) |

BALANCE SHEET

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 43,847 |  | 47,626 |  |

CURRENT ASSETS

Debtors | 5 | 253,861 |  | 235,180 |  |

Cash at bank and in hand | 213,227 |  | 202,888 |  |

467,088 |  | 438,068 |  |

CREDITORS

Amounts falling due within one year | 6 | 219,936 |  | 192,991 |  |

NET CURRENT ASSETS | 247,152 |  | 245,077 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 290,999 |  | 292,703 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 887 |  | 9,575 |  |

NET ASSETS | 290,112 |  | 283,128 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Capital redemption reserve | 64 |  | 64 |  |

Retained earnings | 289,948 |  | 282,964 |  |

SHAREHOLDERS' FUNDS | 290,112 |  | 283,128 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2025 and were signed on its behalf by:

Mr N A Riley - Director

| REKAN LIMITED (REGISTERED NUMBER: 07731265) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Rekan Limited 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.

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

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.

| RELATED PARTY EXEMPTION

| 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 its parent company as the company is a wholly owned subsidiary within the group.

| REVENUE RECOGNITION

| Turnover is the amount derived from the services invoiced for construction management, stated net of VAT and recognised upon invoicing the customer..

| Revenue is recognised when the amount of revenue can be measured reliably and it is probable that the economic benefits associated with the transaction will flow to the entity.

| TANGIBLE FIXED ASSETS

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 20% on cost

| Fixtures and fittings | - | 20% on cost

| Computer equipment | - | 20% on cost

| Tangible fixed assets are held for the company's own use and stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost included expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| The assets' residual values, useful lives and depreciation methods are reviewed and if appropriate are adjusted if there is an indication of a significant change since the last reporting date.

| TAXATION

| Taxation for the year comprises current 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 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.

| 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.

| SHORT-TERM DEBTORS AND CREDITORS

| Debtors and creditors receivable and payable within one year or upon demand are recorded at transaction price whether or not a rate of interest is charged on the balance.

| LEASING COMMITMENTS

| Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account on a straight-line basis over the period of the lease.

| REKAN LIMITED (REGISTERED NUMBER: 07731265) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2024 - 13 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 July 2024 | 15,988 |  | 5,923 |  | 47,495 |  | 17,232 |  | 86,638 |  |

| Additions | 816 |  | 5,699 |  | - |  | 2,342 |  | 8,857 |  |

| Disposals | (488 | ) | - |  | - |  | (4,820 | ) | (5,308 | ) |

| At 30 June 2025 | 16,316 |  | 11,622 |  | 47,495 |  | 14,754 |  | 90,187 |  |

| DEPRECIATION

| At 1 July 2024 | 6,688 |  | 5,742 |  | 9,499 |  | 17,083 |  | 39,012 |  |

| Charge for year | 3,263 |  | 1,231 |  | 7,599 |  | 543 |  | 12,636 |  |

| Eliminated on disposal | (488 | ) | - |  | - |  | (4,820 | ) | (5,308 | ) |

| At 30 June 2025 | 9,463 |  | 6,973 |  | 17,098 |  | 12,806 |  | 46,340 |  |

| NET BOOK VALUE

| At 30 June 2025 | 6,853 |  | 4,649 |  | 30,397 |  | 1,948 |  | 43,847 |  |

| At 30 June 2024 | 9,300 |  | 181 |  | 37,996 |  | 149 |  | 47,626 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 188,174 |  | 134,438 |  |

| Other debtors | 1,744 |  | 1,761 |  |

| Directors' current accounts | 72 |  | - |  |

| Prepayments | 33,310 |  | 25,083 |  |

| Accrued income | 30,561 |  | 73,898 |  |

253,861 |  | 235,180 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 8,688 |  | 10,245 |  |

| Trade creditors | 39,264 |  | 17,143 |  |

| Tax | 26,324 |  | 34,740 |  |

| Social security and other taxes | 19,426 |  | 15,853 |  |

| VAT | 41,724 |  | 44,417 |  |

| Other creditors | 6,950 |  | 6,393 |  |

| Directors' current accounts | 45,562 |  | 47,666 |  |

| Accrued expenses | 31,998 |  | 16,534 |  |

219,936 |  | 192,991 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 887 |  | 8,688 |  |

| Bank loans - 2-5 years | - |  | 887 |  |

887 |  | 9,575 |  |

| REKAN LIMITED (REGISTERED NUMBER: 07731265) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

8. | CAPITAL COMMITMENTS

| There is fixed and floating charge over all the company's assets and undertakings as security for a loan from the parent company to a director of the company.

9. | OTHER PENSION COMMITMENTS

| The company operates a defined contribution pension scheme, the assets of which are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £1,831 were due to the pension fund. They are included in other creditors.

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| At the beginning of the year the company owed a director £552. During the year this director introduced capital of £624 into the company and withdrew funds of £1,248. This left a balance of £72 owing from this director to the company at the year end. This balance was repaid within 9 months of the year end.

11. | ULTIMATE CONTROLLING PARTY

| At the balance sheet date the company is under the control of Rekan Group Limited, a company incorporated in the United Kingdom, whose registered office is 1st Floor, Chilworth Point, 1 Chilworth Road, Southampton, SO16 7JQ.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

REKAN LIMITED

The following reproduces the text of the report prepared for the directors 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 Directors 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 Rekan Limited for the year ended 30 June 2025 which comprise the Statement of Income and Retained Earnings, 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 Board of Directors of Rekan Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Rekan Limited and state those matters that we have agreed to state to the Board of Directors of Rekan Limited, as a body, 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 Rekan Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Rekan Limited 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 Rekan Limited. You consider that Rekan Limited 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 Rekan Limited. 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.

Rothmans LLP

Chartered Accountants

Chilworth Point

1 Chilworth Road

Southampton

SO16 7JQ

Date: .............................................