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REGISTERED NUMBER: 09492962 (England and Wales)

| EDWARDS BUILDING SOLUTIONS LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

EDWARDS BUILDING SOLUTIONS LIMITED (REGISTERED NUMBER: 09492962) |

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 |

| EDWARDS BUILDING SOLUTIONS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | Mr J Edwards

| Mrs M Edwards

| REGISTERED OFFICE: | 15 High Street

| Brackley

| Northamptonshire

| NN13 7DH

| REGISTERED NUMBER: | 09492962 (England and Wales)

| ACCOUNTANTS: | Blencowes

| 15 High Street

| Brackley

| Northamptonshire

| NN13 7DH

EDWARDS BUILDING SOLUTIONS LIMITED (REGISTERED NUMBER: 09492962) |

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 279,260 |  | 95 |  |

CURRENT ASSETS

Stocks | 5,334 |  | 6,445 |  |

Debtors | 5 | 6,175 |  | 13,413 |  |

Cash at bank | 84,044 |  | 223,413 |  |

95,553 |  | 243,271 |  |

CREDITORS

Amounts falling due within one year | 6 | 48,609 |  | 37,642 |  |

NET CURRENT ASSETS | 46,944 |  | 205,629 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 326,204 |  | 205,724 |  |

PROVISIONS FOR LIABILITIES | 7 | 215,533 |  | 205,023 |  |

NET ASSETS | 110,671 |  | 701 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 110,571 |  | 601 |  |

SHAREHOLDERS' FUNDS | 110,671 |  | 701 |  |

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 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.

EDWARDS BUILDING SOLUTIONS LIMITED (REGISTERED NUMBER: 09492962) |

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 Board of Directors and authorised for issue on 31 October 2025 and were signed on its behalf by:

Mr J Edwards - Director

EDWARDS BUILDING SOLUTIONS LIMITED (REGISTERED NUMBER: 09492962) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Edwards Building Solutions 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

| Rendering of services

| When the outcome of a transaction can be estimated reliably, turnover from commission is recognised by reference to the stage of completion at the balance sheet date.

| Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

| Interest and dividends receivable

| Interest income is recognised using the effective interest method and dividend income is recognised as the company's right to receive payment is established.

| 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 prop | - | 20% on cost

| Leasehold improvements | - | 20% on cost

| Plant and machinery | - | 33% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 20% on cost

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for the damaged, obsolete and slow-moving stock where appropriate.

| 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.

EDWARDS BUILDING SOLUTIONS LIMITED (REGISTERED NUMBER: 09492962) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Deferred taxation

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Retirement benefits

| The company provides pension benefits for senior employees, under the terms of the pension contracts entered into with the senior employees, fixed sums are provided for now in order to provide pension benefits to the individuals upon their retirement. The pension contracts allow for an annual increase in respect of indexation over and above the initial contracted amount.

| Although under section 28 of FRS 102 this pension arrangement is regarded as being a defined benefit scheme, the directors consider that it does not bear any of the hallmarks of a defined benefit scheme as the company's contributions are fixed until the point of retirement at which point any further contributions of annual increases cease. Further information can be found in note 11 to the financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Improvements |  | Leasehold

| property |  | to prop |  | improvement

£ | £ | £ |

| COST

| At 1 April 2024 | - |  | - |  | 3,030 |  |

| Additions | 197,523 |  | 45,240 |  | - |  |

| At 31 March 2025 | 197,523 |  | 45,240 |  | 3,030 |  |

| DEPRECIATION

| At 1 April 2024 | - |  | - |  | 3,030 |  |

| Charge for year | - |  | 2,843 |  | - |  |

| At 31 March 2025 | - |  | 2,843 |  | 3,030 |  |

| NET BOOK VALUE

| At 31 March 2025 | 197,523 |  | 42,397 |  | - |  |

| At 31 March 2024 | - |  | - |  | - |  |

EDWARDS BUILDING SOLUTIONS LIMITED (REGISTERED NUMBER: 09492962) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

4. | TANGIBLE FIXED ASSETS - continued

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2024 | 13,210 |  | - |  | 2,247 |  | 18,487 |  |

| Additions | - |  | 39,340 |  | - |  | 282,103 |  |

| At 31 March 2025 | 13,210 |  | 39,340 |  | 2,247 |  | 300,590 |  |

| DEPRECIATION

| At 1 April 2024 | 13,210 |  | - |  | 2,152 |  | 18,392 |  |

| Charge for year | - |  | - |  | 95 |  | 2,938 |  |

| At 31 March 2025 | 13,210 |  | - |  | 2,247 |  | 21,330 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  | 39,340 |  | - |  | 279,260 |  |

| At 31 March 2024 | - |  | - |  | 95 |  | 95 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 3,423 |  |

| Amounts recoverable on contract | 4,746 |  | 9,750 |  |

| VAT | 1,164 |  | - |  |

| Prepayments and accrued income | 265 |  | 240 |  |

6,175 |  | 13,413 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 1,847 |  | 397 |  |

| Tax | 43,646 |  | 21,981 |  |

| Social security and other taxes | - |  | 55 |  |

| VAT | - |  | 12,508 |  |

| Directors' current accounts | 513 |  | 262 |  |

| Accrued expenses | 2,603 |  | 2,439 |  |

48,609 |  | 37,642 |  |

EDWARDS BUILDING SOLUTIONS LIMITED (REGISTERED NUMBER: 09492962) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

7. | PROVISIONS FOR LIABILITIES

|  | 2025 |  | 2024 |  |

| £ |  | £ |  |

| Retirement benefits |  | 205,000 |  | 205,000 |  |

| Deferred tax |  | 10,533 |  | 23 |  |

| Movements on provisions:

| Retirement |  |

| Benefits |  |

| £ |  |

| At 1 April 2024 |  | 205,000 |

| Reduction in retirement benefit fund |  | - |

| At 31 March 2025 |  | 205,000 |

| Deferred |  |

| Tax |  |

| £ |  |

| At 1 April 2024 |  | 23 |

| Movement in deferred tax |  | 10,510 |

| At 31 March 2025 |  | 10,533 |

| All parties in connection with the retirement benefit have agreed to suspend the indexation increase for this year due to the unexpected reduction in profitability of the company.

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

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

9. | RETIREMENT BENEFIT SCHEMES

| The contributions and potential liabilities of the company in respect of the pension agreement are fixed at least until the date of retirement of the employee which is over 10 years from the year end date.

| Although under section 28 of FRS 102 this pension arrangement is regarded as being a defined benefit scheme, the directors are of the opinion that it does not bear any of the hallmarks of what is usually considered to be a defined benefit scheme and therefore no further disclosures are considered necessary in order to understand the nature and measurement of the liability.

| The directors are also of the opinion that the liability as disclosed in the financial statements represents the full and final amount which could be expected, at this stage, to be paid in the future to settle the pension agreement liabilities.