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REGISTERED NUMBER: 05604492 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

PROCLAD (DEVELOPMENTS) LIMITED

PROCLAD (DEVELOPMENTS) LIMITED (REGISTERED NUMBER: 05604492) |

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 |

| PROCLAD (DEVELOPMENTS) LIMITED |

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | A A Bell

| Mrs R Bell

| T J Bell

| SECRETARY: | Mrs R Bell

| REGISTERED OFFICE: | Croft Cottage

| Snail Hill

| Rotherham

| South Yorkshire

| S60 2BZ

| REGISTERED NUMBER: | 05604492 (England and Wales)

| ACCOUNTANTS: | S Burgess & Co Ltd

| 11 Slayleigh Avenue

| Sheffield

| South Yorkshire

| S10 3RA

PROCLAD (DEVELOPMENTS) LIMITED (REGISTERED NUMBER: 05604492) |

Balance Sheet

31 August 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 117,972 |  | 24,754 |  |

CURRENT ASSETS

Stocks | 5 | 3,676 |  | 14,042 |  |

Debtors | 6 | 1,728,420 |  | 957,415 |  |

Cash at bank | 1,001,746 |  | 793,129 |  |

2,733,842 |  | 1,764,586 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,186,412 |  | 476,907 |  |

NET CURRENT ASSETS | 1,547,430 |  | 1,287,679 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,665,402 |  | 1,312,433 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (331,974 | ) | (26,449 | ) |

PROVISIONS FOR LIABILITIES | 10 | (4,647 | ) | (6,189 | ) |

NET ASSETS | 1,328,781 |  | 1,279,795 |  |

CAPITAL AND RESERVES

Called up share capital | 12,100 |  | 12,100 |  |

Retained earnings | 1,316,681 |  | 1,267,695 |  |

SHAREHOLDERS' FUNDS | 1,328,781 |  | 1,279,795 |  |

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 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.

PROCLAD (DEVELOPMENTS) LIMITED (REGISTERED NUMBER: 05604492) |

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 Board of Directors and authorised for issue on 5 January 2026 and were signed on its behalf by:

A A Bell - Director

Mrs R Bell - Director

PROCLAD (DEVELOPMENTS) LIMITED (REGISTERED NUMBER: 05604492) |

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Proclad (Developments) 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.

| 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.

| Turnover

| Turnover comprises the invoiced value of cladding supply and installation contract services, excluding value added tax. Turnover is recognised in accordance with the contract terms, with contracts ongoing over the year end treated in accordance with the accounting policy set out below under the heading "stocks and work in progress".

| Tangible fixed assets

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

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

| Motor vehicles | - | 25% on reducing balance

| 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.

PROCLAD (DEVELOPMENTS) LIMITED (REGISTERED NUMBER: 05604492) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to the profit and loss account over the relevant period, The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to the profit and loss account as incurred.

| 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.

| Stocks & work in progress

| Stock principally comprises fixings, panels and miscellaneous parts, which are all valued at cost.

| Contract work in progress is stated at cost, net of amounts transferred to cost of sales, less any foreseeable losses and progress payments received and receivable, not matched with turnover. A foreseeable loss is that which is currently estimated to arise over the duration of any contract, irrespective of the amount of work carried out at the balance sheet date.

| Profit on long term contracts is recognised when the outcome of contracts can be assessed with reasonable certainty, and is that amount which is estimated to reflect fairly the profit arising up to the accounting date. Profit on long term contracts is recognised in the profit and loss account as the difference between the reported turnover, and the related costs.

| Debtors and creditors due within one year

| Debtors and creditors with no stated interest rate, which are due within one year, are stated at the transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income within administrative expenses.

| Impairment

| At each balance sheet date, assets not measured at fair value are reviewed for any indication that the asset may be impaired at the balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the profit and loss account unless the asset is carried at a revalued amount, where the impairment loss is recognised as a revaluation reduction.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 8 ) .

PROCLAD (DEVELOPMENTS) LIMITED (REGISTERED NUMBER: 05604492) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 September 2024 | 19,117 |  | 27,870 |  | 46,987 |  |

| Additions | - |  | 129,799 |  | 129,799 |  |

| At 31 August 2025 | 19,117 |  | 157,669 |  | 176,786 |  |

| DEPRECIATION

| At 1 September 2024 | 15,266 |  | 6,967 |  | 22,233 |  |

| Charge for year | 770 |  | 35,811 |  | 36,581 |  |

| At 31 August 2025 | 16,036 |  | 42,778 |  | 58,814 |  |

| NET BOOK VALUE

| At 31 August 2025 | 3,081 |  | 114,891 |  | 117,972 |  |

| At 31 August 2024 | 3,851 |  | 20,903 |  | 24,754 |  |

5. | STOCKS

| 31.8.25 |  | 31.8.24

£ | £ |

| Stocks | 3,676 |  | 14,042 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade debtors | 552,094 |  | 601,435 |  |

| Amounts recoverable on contract | 1,158,104 |  | 320,723 |  |

| VAT | - |  | 1,724 |  |

| Prepayments | 18,222 |  | 33,533 |  |

1,728,420 |  | 957,415 |  |

PROCLAD (DEVELOPMENTS) LIMITED (REGISTERED NUMBER: 05604492) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans and overdrafts | 7,499 |  | 10,000 |  |

| Hire purchase contracts (see note 9) | 6,984 |  | 5,784 |  |

| Trade creditors | 748,378 |  | 285,272 |  |

| Corporation tax | 154,871 |  | 43,881 |  |

| Social security and other taxes | 42,044 |  | 26,970 |  |

| VAT | 138,652 |  | - |  |

| Other creditors | 81,165 |  | 100,000 |  |

| Accruals | 6,819 |  | 5,000 |  |

1,186,412 |  | 476,907 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans | - |  | 7,499 |  |

| Hire purchase contracts (see note 9) | 11,974 |  | 18,950 |  |

| Other creditors | 320,000 |  | - |  |

331,974 |  | 26,449 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

| 31.8.25 |  | 31.8.24 |

£ | £ |

| Net obligations repayable:

| Within one year | 6,984 |  | 5,784 |  |

| Between one and five years | 11,974 |  | 18,950 |  |

18,958 |  | 24,734 |  |

| Non-cancellable |

| operating leases |

| 31.8.25 |  | 31.8.24

£ | £ |

| Within one year | 33,816 |  | 39,613 |  |

| Between one and five years | 35,406 |  | 43,541 |  |

69,222 |  | 83,154 |  |

PROCLAD (DEVELOPMENTS) LIMITED (REGISTERED NUMBER: 05604492) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

10. | PROVISIONS FOR LIABILITIES

| 31.8.25 |  | 31.8.24

£ | £ |

| Deferred tax | 4,647 |  | 6,189 |  |

| Deferred |

| tax |

£ |

| Balance at 1 September 2024 | 6,189 |  |

| Accelerated capital allowances | (1,542 | ) |

| Balance at 31 August 2025 | 4,647 |  |