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REGISTERED NUMBER: 07955774 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

EXPRESS BUILDERS (COTSWOLDS) LIMITED

EXPRESS BUILDERS (COTSWOLDS) LIMITED (REGISTERED NUMBER: 07955774) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Certified Accountants' Report | 8 |

| EXPRESS BUILDERS (COTSWOLDS) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTOR: | J M Cockburn

| REGISTERED OFFICE: | 2b Marston House

| Cromwell Business Park

| Chipping Norton

| Oxfordshire

| OX7 5SR

| REGISTERED NUMBER: | 07955774 (England and Wales)

| ACCOUNTANTS: | Astral Accountancy Services Limited

| 2B Marston House

| Cromwell Business Park

| Chipping Norton

| Oxfordshire

| OX7 5SR

EXPRESS BUILDERS (COTSWOLDS) LIMITED (REGISTERED NUMBER: 07955774) |

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 28,802 |  | 36,822 |  |

28,802 |  | 36,822 |  |

CURRENT ASSETS

Debtors | 6 | 36,960 |  | 74,687 |  |

Cash at bank and in hand | 18,480 |  | 11,874 |  |

55,440 |  | 86,561 |  |

CREDITORS

Amounts falling due within one year | 7 | 43,925 |  | 50,110 |  |

NET CURRENT ASSETS | 11,515 |  | 36,451 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 40,317 |  | 73,273 |  |

PROVISIONS FOR LIABILITIES | 8 | 12,733 |  | 16,365 |  |

NET ASSETS | 27,584 |  | 56,908 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 150 |  | 150 |  |

Retained earnings | 27,434 |  | 56,758 |  |

SHAREHOLDERS' FUNDS | 27,584 |  | 56,908 |  |

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

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

EXPRESS BUILDERS (COTSWOLDS) LIMITED (REGISTERED NUMBER: 07955774) |

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 13 November 2025 and were signed by:

J M Cockburn - Director

EXPRESS BUILDERS (COTSWOLDS) LIMITED (REGISTERED NUMBER: 07955774) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Express Builders (Cotswolds) 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.

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.

| Significant judgements and estimates

| The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements, are disclosed in the accounting policies below.

| Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| Turnover

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

| Revenue for the provision of services is recognised when it is probable that an economic benefit will flow to the entity and the Revenue costs can be reliably measured. For continuing services, revenue is recognised when the stage of completion can be reliably measured.

| When the outcome of a contract can be measured reliably, the entity will recognise both income and costs by reference to the percentage of completion of the contract.If the outcome cannot be reliably measured, all costs are expensed and revenue is only recognised to the extent that it is probable that costs are recoverable.

| When it is probable that a loss will occur on a contract, this is recognised in full immediately as an onerous contract provision.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| 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 | - | 25% on reducing balance

| Motor Vehicles | - | 25% on reducing balance

| Computer Equipment | - | 25% on reducing balance

EXPRESS BUILDERS (COTSWOLDS) LIMITED (REGISTERED NUMBER: 07955774) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| 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 4 (2024 - 4 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 15,000 |  |

| AMORTISATION

| At 1 April 2024

| and 31 March 2025 | 15,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 31 March 2024 | - |  |

EXPRESS BUILDERS (COTSWOLDS) LIMITED (REGISTERED NUMBER: 07955774) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

5. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | Vehicles |  | Equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2024 | 1,779 |  | 76,358 |  | 3,143 |  | 81,280 |  |

| Additions | 455 |  | 8,750 |  | - |  | 9,205 |  |

| Disposals | - |  | (13,553 | ) | - |  | (13,553 | ) |

| At 31 March 2025 | 2,234 |  | 71,555 |  | 3,143 |  | 76,932 |  |

| DEPRECIATION

| At 1 April 2024 | 1,495 |  | 41,064 |  | 1,899 |  | 44,458 |  |

| Charge for year | 185 |  | 9,105 |  | 311 |  | 9,601 |  |

| Eliminated on disposal | - |  | (5,929 | ) | - |  | (5,929 | ) |

| At 31 March 2025 | 1,680 |  | 44,240 |  | 2,210 |  | 48,130 |  |

| NET BOOK VALUE

| At 31 March 2025 | 554 |  | 27,315 |  | 933 |  | 28,802 |  |

| At 31 March 2024 | 284 |  | 35,294 |  | 1,244 |  | 36,822 |  |

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

2025 | 2024 |

£ | £ |

| Trade Debtors | 36,381 |  | 74,292 |  |

| Prepayments | 579 |  | 395 |  |

36,960 |  | 74,687 |  |

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

2025 | 2024 |

£ | £ |

| Other loans | 8,167 |  | 15,167 |  |

| Trade Creditors | 13,645 |  | 9,222 |  |

| Tax | 1,721 |  | 3,383 |  |

| Social Security & Other Taxes | 4,256 |  | 14,299 |  |

| Directors' Current Account | 14,636 |  | 4,849 |  |

| Accrued Expenses | 1,500 |  | 3,190 |  |

43,925 |  | 50,110 |  |

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred Tax | 6,164 |  | 7,880 |  |

| Remedial Sales Provision | 6,569 |  | 8,485 |  |

12,733 |  | 16,365 |  |

EXPRESS BUILDERS (COTSWOLDS) LIMITED (REGISTERED NUMBER: 07955774) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

8. | PROVISIONS FOR LIABILITIES - continued

| Remedial |

| Deferred |  | Sales |

| tax |  | Provision |

£ | £ |

| Balance at 1 April 2024 | 7,880 |  | 8,485 |  |

| Provided during year | (1,716 | ) | (1,916 | ) |

| Balance at 31 March 2025 | 6,164 |  | 6,569 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

| 25 | A Ordinary | £1 | 25 |  | 25 |  |

| 25 | B Ordinary | £1 | 25 |  | 25 |  |

150 |  | 150 |  |

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

EXPRESS BUILDERS (COTSWOLDS) LIMITED

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 Express Builders (Cotswolds) Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Express Builders (Cotswolds) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Express Builders (Cotswolds) Limited and state those matters that we have agreed to state to the director of Express Builders (Cotswolds) Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Express Builders (Cotswolds) 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 Express Builders (Cotswolds) Limited. You consider that Express Builders (Cotswolds) 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 Express Builders (Cotswolds) 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.

Astral Accountancy Services Limited

2B Marston House

Cromwell Business Park

Chipping Norton

Oxfordshire

OX7 5SR

13 November 2025