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REGISTERED NUMBER: 08387989 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 28 FEBRUARY 2025 |

| FOR |

| TD CONSTRUCTION TESTING LIMITED |

TD CONSTRUCTION TESTING LIMITED (REGISTERED NUMBER: 08387989) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| TD CONSTRUCTION TESTING LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 28 FEBRUARY 2025

| DIRECTOR: | Mr D Ames

| REGISTERED OFFICE: | Gerard Hall

| 40 Lord Street

| St Helens

| Merseyside

| WA10 2SD

| REGISTERED NUMBER: | 08387989 (England and Wales)

| ACCOUNTANTS: | Livesey Spottiswood Ltd

| Chartered Accountants

| 17 George Street

| St Helens

| Merseyside

| WA10 1DB

TD CONSTRUCTION TESTING LIMITED (REGISTERED NUMBER: 08387989) |

ABRIDGED BALANCE SHEET

28 FEBRUARY 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 530,158 |  | 541,532 |  |

CURRENT ASSETS

Debtors | 308,004 |  | 357,111 |  |

Cash at bank and in hand | 239,826 |  | 142,077 |  |

547,830 |  | 499,188 |  |

CREDITORS

Amounts falling due within one year | (333,844 | ) | (335,471 | ) |

NET CURRENT ASSETS | 213,986 |  | 163,717 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 744,144 |  | 705,249 |  |

CREDITORS

Amounts falling due after more than one year | (136,280 | ) | (154,172 | ) |

PROVISIONS FOR LIABILITIES | (110,900 | ) | (106,000 | ) |

NET ASSETS | 496,964 |  | 445,077 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 496,864 |  | 444,977 |  |

SHAREHOLDERS' FUNDS | 496,964 |  | 445,077 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 28 February 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 20 October 2025 and were signed by:

Mr D Ames - Director

TD CONSTRUCTION TESTING LIMITED (REGISTERED NUMBER: 08387989) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

1. | STATUTORY INFORMATION

| TD Construction Testing 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.

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

| Turnover

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

| Tangible fixed assets

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

| Improvements to property | - | Straight line over 20 years

| Fixtures and fittings | - | 20% on reducing balance and 5% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | Straight line over 3 years

| Taxation

| Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

| Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

| Hire purchase and leasing commitments

| Rentals payable under operating leases are charged against profits on a straight line basis over the periods of the leases. Assets acquired under finance leases and hire purchase contracts are capitalised as tangible fixed assets and depreciated in accordance with the accounting policy on depreciation. The related obligations, net of finance costs allocated to future periods, are included in creditors. Finance costs are charged against profits on a straight line basis over the periods of the contracts.

| 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.

| Government grants

| Government grants are recognised when it is reasonable to expect that the grants will be received and that all related conditions will be met, usually on submission of a valid claim for payment. Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate. Grants of a capital nature are recognised as income on a systematic basis over the expected life of the asset.

TD CONSTRUCTION TESTING LIMITED (REGISTERED NUMBER: 08387989) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 26 (2024 - 28 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 March 2024 | 877,369 |  |

| Additions | 108,634 |  |

| Disposals | (49,996 | ) |

| At 28 February 2025 | 936,007 |  |

| DEPRECIATION

| At 1 March 2024 | 335,837 |  |

| Charge for year | 106,702 |  |

| Eliminated on disposal | (36,690 | ) |

| At 28 February 2025 | 405,849 |  |

| NET BOOK VALUE

| At 28 February 2025 | 530,158 |  |

| At 29 February 2024 | 541,532 |  |

5. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | - |  | 5,931 |  |

| In more than five years | 324,000 |  | 361,000 |  |

324,000 |  | 366,931 |  |

6. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loan | 17,045 |  | 30,682 |  |

| Hire purchase | 198,507 |  | 192,222 |  |

215,552 |  | 222,904 |  |

| The hire purchase contracts are secured against the assets to which they relate.

| Bank borrowings are secured by a fixed and floating charge over the assets of the company including a cross guarantee with TD Group Holdings Limited.

TD CONSTRUCTION TESTING LIMITED (REGISTERED NUMBER: 08387989) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2025

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 30 | A Ordinary | £1 | 30 |  | 30 |  |

| 30 | B Ordinary | £1 | 30 |  | 30 |  |

| 20 | C Ordinary | £1 | 20 |  | 20 |  |

| 20 | D Ordinary | £1 | 20 |  | 20 |  |

100 |  | 100 |  |

8. | ULTIMATE CONTROLLING PARTY

| The company is a wholly owned subsidiary of TD Group Holdings Limited. The ultimate controlling parties were the directors, Mr T Robinson and Mr D Ames up until Mr T Robinson's resignation on 1 April 2025. Thereafter Mr D Ames is the sole controlling party.