Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Beltane Building Company Limited for the year ended 31 March 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Beltane Building Company Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the 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 Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of Beltane Building Company Limited , as a body, in accordance with the terms of our engagement letter dated 23 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of Beltane Building Company Limited and state those matters that we have agreed to state to the Board of Directors of Beltane Building Company Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Beltane Building Company Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Beltane Building Company Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Beltane Building Company Limited. You consider that Beltane Building Company 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 accounts of Beltane Building Company 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 accounts.

Beltane Building Company Limited is a private company, limited by shares, registered in England and Wales, registration number 03953363, registration address T & House, 69 Banstead Road, Carshalton, Surrey, SM5 3NP.

The presentation currency is £ sterling.