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REGISTERED NUMBER: 03690805 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST MARCH 2025 |

| FOR |

| MATTHEWS & LEIGH CIVIL ENGINEERING LTD |

MATTHEWS & LEIGH CIVIL ENGINEERING LTD (REGISTERED NUMBER: 03690805) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| MATTHEWS & LEIGH CIVIL ENGINEERING LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST MARCH 2025

| DIRECTORS: | A P Leigh

| I M Leigh

| SECRETARY: | I M Leigh

| REGISTERED OFFICE: | Lostock Bridge Farm

| Ulnes Walton Lane

| Ulnes Walton

| Leyland

| PR26 8LT

| REGISTERED NUMBER: | 03690805 (England and Wales)

| ACCOUNTANTS: | Ryans

| Chartered Accountants

| 67 Chorley Old Road

| Bolton

| BL1 3AJ

MATTHEWS & LEIGH CIVIL ENGINEERING LTD (REGISTERED NUMBER: 03690805) |

ABRIDGED BALANCE SHEET

31ST MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 176,025 |  | 212,675 |  |

CURRENT ASSETS

Stocks | 138,584 |  | 158,526 |  |

Debtors | 5 | 1,781,088 |  | 2,843,738 |  |

Cash at bank and in hand | 763,101 |  | 84,311 |  |

2,682,773 |  | 3,086,575 |  |

CREDITORS

Amounts falling due within one year | 1,023,695 |  | 1,370,253 |  |

NET CURRENT ASSETS | 1,659,078 |  | 1,716,322 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,835,103 |  | 1,928,997 |  |

PROVISIONS FOR LIABILITIES | 288,814 |  | 383,294 |  |

NET ASSETS | 1,546,289 |  | 1,545,703 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 3,000 |  | 3,000 |  |

Capital redemption reserve | 2 |  | 2 |  |

Retained earnings | 1,543,287 |  | 1,542,701 |  |

SHAREHOLDERS' FUNDS | 1,546,289 |  | 1,545,703 |  |

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

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

MATTHEWS & LEIGH CIVIL ENGINEERING LTD (REGISTERED NUMBER: 03690805) |

ABRIDGED BALANCE SHEET - continued

31ST MARCH 2025

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 31st March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 30th October 2025 and were signed on its behalf by:

A P Leigh - Director

MATTHEWS & LEIGH CIVIL ENGINEERING LTD (REGISTERED NUMBER: 03690805) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

1. | STATUTORY INFORMATION

| Matthews & Leigh 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.

| 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.

| Turnover

| Revenue - described as turnover - represents increases in valuations on contracts and goods and services provided, excluding value added tax. Turnover is measured by reference to year end contract valuations.

| Depreciation

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

| Improvements to property | - | 10% on cost

| Plant and machinery | - | 33% on cost, 20% on reducing balance and 20% on cost

| Fixtures and fittings | - | 33% on cost and 20% on reducing balance

| Stocks

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

| Stocks comprise of work in progress and goods held for future use on projects.

| Goods held for future use on projects are valued at the lower of cost, being purchase price, and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred 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 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.

MATTHEWS & LEIGH CIVIL ENGINEERING LTD (REGISTERED NUMBER: 03690805) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Tangible fixed assets

| Tangible fixed assets are stated on the historical cost basis at cost, being purchase price, less accumulated depreciation.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 20 (2024 - 24 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1st April 2024

| and 31st March 2025 | 426,560 |  |

| DEPRECIATION

| At 1st April 2024 | 213,885 |  |

| Charge for year | 36,650 |  |

| At 31st March 2025 | 250,535 |  |

| NET BOOK VALUE

| At 31st March 2025 | 176,025 |  |

| At 31st March 2024 | 212,675 |  |

5. | DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 874,569 |  | 1,485,896 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 3,000 | Ordinary | £1 | 3,000 |  | 3,000 |  |

7. | ULTIMATE CONTROLLING PARTY

| The entire ordinary share capital is held by Matthews & Leigh Holdings Limited which is controlled by the Directors by virtue of their interest in the share capital of that company.