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REGISTERED NUMBER: 08338857 (England and Wales)

Unaudited Financial Statements

for the Period 1 February 2024 to 31 March 2025

for

ICB General Building And Civil

Engineering Ltd

ICB General Building And Civil

Engineering Ltd (Registered number: 08338857)

Contents of the Financial Statements

for the Period 1 February 2024 to 31 March 2025

Page |

Company Information | 1 |

Chartered Accountants' Report | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 5 |

ICB General Building And Civil

Engineering Ltd

Company Information

for the Period 1 February 2024 to 31 March 2025

| DIRECTOR: | I Iacobut

| REGISTERED OFFICE: | Regency House

| 33 Wood Street

| Barnet

| Hertfordshire

| EN5 4BE

| REGISTERED NUMBER: | 08338857 (England and Wales)

| ACCOUNTANTS: | Cartwrights

| Chartered Accountants and Business Advisors

| Regency House

| 33 Wood Street

| Barnet

| Hertfordshire

| EN5 4BE

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

ICB General Building And Civil

Engineering 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 ICB General Building And Civil Engineering Ltd for the period ended 31 March 2025 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 ICB General Building And Civil Engineering Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of ICB General Building And Civil Engineering Ltd and state those matters that we have agreed to state to the director of ICB General Building And Civil Engineering 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 ICB General Building And Civil Engineering Ltd and its director for our work or for this report.

It is your duty to ensure that ICB General Building And Civil Engineering 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 ICB General Building And Civil Engineering Ltd. You consider that ICB General Building And Civil Engineering Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of ICB General Building And Civil Engineering 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.

Cartwrights

Chartered Accountants and Business Advisors

Regency House

33 Wood Street

Barnet

Hertfordshire

EN5 4BE

5 November 2025

ICB General Building And Civil

Engineering Ltd (Registered number: 08338857)

Balance Sheet

31 March 2025

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

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 20,869 |  | 70,342 |  |

Investments | 5 | 100,000 |  | - |  |

120,869 |  | 70,342 |  |

CURRENT ASSETS

Stocks | 22,792 |  | 98,251 |  |

Debtors | 6 | 3,025,152 |  | 2,488,781 |  |

Cash at bank and in hand | 66,097 |  | 306,786 |  |

3,114,041 |  | 2,893,818 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,841,588 |  | 1,626,110 |  |

NET CURRENT ASSETS | 1,272,453 |  | 1,267,708 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,393,322 |  | 1,338,050 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (97,152 | ) | (37,086 | ) |

PROVISIONS FOR LIABILITIES | (5,217 | ) | (17,585 | ) |

NET ASSETS | 1,290,953 |  | 1,283,379 |  |

CAPITAL AND RESERVES

Called up share capital | 8 |  | 8 |  |

Retained earnings | 1,290,945 |  | 1,283,371 |  |

SHAREHOLDERS' FUNDS | 1,290,953 |  | 1,283,379 |  |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 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.

ICB General Building And Civil

Engineering Ltd (Registered number: 08338857)

Balance Sheet - continued

31 March 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 November 2025 and were signed by:

I Iacobut - Director

ICB General Building And Civil

Engineering Ltd (Registered number: 08338857)

Notes to the Financial Statements

for the Period 1 February 2024 to 31 March 2025

1. | STATUTORY INFORMATION

| ICB General Building And Civil Engineering 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.

| 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 wholly owned subsidiaries within the group.

| Turnover

| Turnover represents amounts receivable for contracting work done and it represents the value of work received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Work done and work in progress are recognised by reference to the stage of completion.

| Tangible fixed assets

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

| Fixtures and fittings - 15% reducing balance

| Computer equipment - 25% straight line

| Motor vehicle - 25% reducing balance

| Stocks

| Stock and work in progress is valued at the lower of cost and net realisable value. The cost of work in progress comprises materials, direct labour, other direct costs and related overheads (based on normal operating capacity). Net realisable value is the estimated selling price in the ordinary course of business, less applicable variable selling expenses.

| At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and is recognised as impairment loss in profit and loss account.

| Taxation

| Taxation for the period 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.

ICB General Building And Civil

Engineering Ltd (Registered number: 08338857)

Notes to the Financial Statements - continued

for the Period 1 February 2024 to 31 March 2025

2. | ACCOUNTING POLICIES - continued

| 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 period 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.

| 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. The assets of the scheme are held separately from those of the company in an independently administered fund.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 February 2024 | 10,571 |  | 171,687 |  | 36,439 |  | 218,697 |  |

| Additions | 857 |  | - |  | 6,346 |  | 7,203 |  |

| Disposals | - |  | (19,995 | ) | (8,363 | ) | (28,358 | ) |

| At 31 March 2025 | 11,428 |  | 151,692 |  | 34,422 |  | 197,542 |  |

| DEPRECIATION

| At 1 February 2024 | 6,638 |  | 115,254 |  | 26,463 |  | 148,355 |  |

| Charge for period | 747 |  | 41,082 |  | 5,266 |  | 47,095 |  |

| Eliminated on disposal | - |  | (10,414 | ) | (8,363 | ) | (18,777 | ) |

| At 31 March 2025 | 7,385 |  | 145,922 |  | 23,366 |  | 176,673 |  |

| NET BOOK VALUE

| At 31 March 2025 | 4,043 |  | 5,770 |  | 11,056 |  | 20,869 |  |

| At 31 January 2024 | 3,933 |  | 56,433 |  | 9,976 |  | 70,342 |  |

ICB General Building And Civil

Engineering Ltd (Registered number: 08338857)

Notes to the Financial Statements - continued

for the Period 1 February 2024 to 31 March 2025

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| Additions | 100,000 |  |

| At 31 March 2025 | 100,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 100,000 |  |

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

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

£ | £ |

| Trade debtors | 1,677,564 |  | 2,404,546 |  |

| Amounts owed by group undertakings | 417,064 |  | 200 |  |

| Other debtors | 879,146 |  | 11,600 |  |

| VAT | 2,371 |  | 48,177 |  |

| Prepayments and accrued income | 49,007 |  | 24,258 |  |

3,025,152 |  | 2,488,781 |  |

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

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

£ | £ |

| Other loans | 17,314 |  | - |  |

| Hire purchase contracts | 23,658 |  | 30,613 |  |

| Trade creditors | 980,846 |  | 1,331,454 |  |

| Amounts owed to group undertakings | - |  | 22,536 |  |

| Tax | 181,955 |  | 150,163 |  |

| Social security and other taxes | 144,339 |  | 16,174 |  |

| Other creditors | 467,313 |  | 74,349 |  |

| Directors' current accounts | 673 |  | - |  |

| Directors' loan accounts | - |  | 271 |  |

| Accrued expenses | 25,490 |  | 550 |  |

1,841,588 |  | 1,626,110 |  |

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

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

£ | £ |

| Other loans - 1-2 years | 19,270 |  | - |  |

| Other loans - 2-5 years | 69,556 |  | - |  |

| Hire purchase contracts | 8,326 |  | 37,086 |  |

97,152 |  | 37,086 |  |

9. | RELATED PARTY DISCLOSURES

| During the period, total dividends of £45,000 were paid to the director .

ICB General Building And Civil

Engineering Ltd (Registered number: 08338857)

Notes to the Financial Statements - continued

for the Period 1 February 2024 to 31 March 2025

9. | RELATED PARTY DISCLOSURES - continued

| Included in other debtors £853,752.(2024: £nil) due by ICB Services Ltd., a company under the control of the director, Mr I Iacobut.

| Also during the year, the company paid rent totalling £54,000 (2024: £nil) to John's Properties London Ltd., a company also under the control of the director. This transaction is at arm's length. At the balance sheet date this company owed £11,500.

10. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is the director, I Iacobut by virtue of his shareholding in this company's parent company, ICB Group London Limited. The latter is a company registered in England and Wales.