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REGISTERED NUMBER: 04535981 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

MORTIMER SITE SERVICES LIMITED

MORTIMER SITE SERVICES LIMITED (REGISTERED NUMBER: 04535981) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| MORTIMER SITE SERVICES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTOR: | H Mortimer

| SECRETARY: | S L Mortimer

| REGISTERED OFFICE: | Unit 13 Walk Mills

| The Walk

| Keighley

| West Yorkshire

| BD21 5AR

| REGISTERED NUMBER: | 04535981 (England and Wales)

| ACCOUNTANTS: | bk plus Keighley

| Chartered Certified Accountants

| Suite 1, Aireside House

| Royd Ings Avenue

| Keighley

| West Yorkshire

| BD21 4BZ

MORTIMER SITE SERVICES LIMITED (REGISTERED NUMBER: 04535981) |

BALANCE SHEET

31 AUGUST 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Tangible assets | 4 | 114,520 |  | 146,949 |  |

CURRENT ASSETS

Stocks | 1,725 |  | 1,650 |  |

Debtors | 5 | 201,400 |  | 175,937 |  |

Cash at bank | 134,515 |  | 182,988 |  |

337,640 |  | 360,575 |  |

CREDITORS

Amounts falling due within one year | 6 | (111,549 | ) | (162,400 | ) |

NET CURRENT ASSETS | 226,091 |  | 198,175 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 340,611 |  | 345,124 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (5,048 | ) | (16,286 | ) |

PROVISIONS FOR LIABILITIES | (28,630 | ) | (36,737 | ) |

NET ASSETS | 306,933 |  | 292,101 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 1,000 |  | 1,000 |  |

Retained earnings | 305,933 |  | 291,101 |  |

SHAREHOLDERS' FUNDS | 306,933 |  | 292,101 |  |

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

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

MORTIMER SITE SERVICES LIMITED (REGISTERED NUMBER: 04535981) |

BALANCE SHEET - continued

31 AUGUST 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 8 December 2025 and were signed by:

H Mortimer - Director

MORTIMER SITE SERVICES LIMITED (REGISTERED NUMBER: 04535981) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Mortimer Site Services 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 (£).

| 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.

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

| Turnover is recognised at the fair value of the consideration received or receivable for steel erecting and welding services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates

| Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs.

| TANGIBLE FIXED ASSETS

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

| Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

| Land and buildings Leasehold |  | 33.33% Straight line |  |

| Plant and machinery |  | 25% Straight line |  |

| Fixtures, fittings & equipment |  | 25% Straight line |  |

| Motor vehicles |  | 25% Reducing balance |  |

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

MORTIMER SITE SERVICES LIMITED (REGISTERED NUMBER: 04535981) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| STOCKS

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

| 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 sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

| TAXATION

| The tax expense represents the sum of the tax currently payable and deferred tax.

| The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

| DEFERRED TAX

| Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

| LEASES

| Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

| RETIREMENT BENEFITS

| Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

| GOING CONCERN

| The financial statements have been prepared on a going concern basis.

| The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and for a period of at least 12 months from the date of approval of these financial statements.

| EMPLOYEE BENEFITS

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

MORTIMER SITE SERVICES LIMITED (REGISTERED NUMBER: 04535981) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| IMPAIRMENT OF FIXED ASSETS

| At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 17 (2024 - 16 ) .

4. | TANGIBLE FIXED ASSETS

Plant and |

Land and | machinery |

buildings | etc | Totals |

| £ | £ | £

| COST

| At 1 September 2024 | 8,194 |  | 428,905 |  | 437,099 |  |

| Additions | - |  | 36,923 |  | 36,923 |  |

| Disposals | - |  | (31,485 | ) | (31,485 | ) |

| At 31 August 2025 | 8,194 |  | 434,343 |  | 442,537 |  |

| DEPRECIATION

| At 1 September 2024 | 8,194 |  | 281,956 |  | 290,150 |  |

| Charge for year | - |  | 57,638 |  | 57,638 |  |

| Eliminated on disposal | - |  | (19,771 | ) | (19,771 | ) |

| At 31 August 2025 | 8,194 |  | 319,823 |  | 328,017 |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  | 114,520 |  | 114,520 |  |

| At 31 August 2024 | - |  | 146,949 |  | 146,949 |  |

MORTIMER SITE SERVICES LIMITED (REGISTERED NUMBER: 04535981) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

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

2025 | 2024 |

| £ | £

| Trade debtors | 181,234 |  | 120,098 |  |

| Other debtors | 20,166 |  | 55,839 |  |

201,400 |  | 175,937 |  |

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

2025 | 2024 |

| £ | £

| Hire purchase contracts | - |  | 1,497 |  |

| Trade creditors | 11,775 |  | 44,133 |  |

| Taxation and social security | 56,667 |  | 47,499 |  |

| Other creditors | 43,107 |  | 69,271 |  |

111,549 |  | 162,400 |  |

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

2025 | 2024 |

| £ | £

| Other creditors | 5,048 |  | 16,286 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

value: |  | £ | £

| 800 | Ordinary | 1 | 800 |  | 800 |  |

| 100 | Ordinary A | 1 | 100 |  | 100 |  |

| 100 | Ordinary B | 1 | 100 |  | 100 |  |

1,000 |  | 1,000 |  |

MORTIMER SITE SERVICES LIMITED (REGISTERED NUMBER: 04535981) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025 | 2024 |

| £ | £

| H Mortimer

| Balance outstanding at start of year | 36,232 |  | - |  |

| Amounts advanced | - |  | 60,000 |  |

| Amounts repaid | (36,232 | ) | (23,768 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 36,232 |  |

10. | RELATED PARTY DISCLOSURES

| Dividends totalling £30,000 (2024 - £30,000) were paid in the year in respect of shares held by the company's director.

11. | OPERATING LEASE COMMITMENTS

| At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

|  | 2025 |  | 2024 |  |

| £ |  |

|  | 16,460 |  | 6,563 |  |