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REGISTERED NUMBER: 02473732 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 April 2025 |

| for |

| MJC Construction & Refurb Ltd |

| MJC Construction & Refurb Ltd (Registered number: 02473732) |

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| MJC Construction & Refurb Ltd |

Company Information

for the Year Ended 30 April 2025

| DIRECTORS: | W Gamski

| A Gamski

| SECRETARY: | J Gamski

| REGISTERED OFFICE: | 842 London Road

| North Cheam

| Sutton

| Surrey

| SM3 9BJ

| REGISTERED NUMBER: | 02473732 (England and Wales)

| ACCOUNTANTS: | Ledger Sparks Limited

| Airport House

| Suite 43-45

| Purley Way

| Croydon

| CR0 0XZ

| MJC Construction & Refurb Ltd (Registered number: 02473732) |

Balance Sheet

30 April 2025

| 2025 |  | 2024

| Notes | £ | £ |

Fixed assets

Tangible assets | 4 | 194,953 |  | 134,012 |  |

Investments | 5 | 321,833 |  | 321,833 |  |

516,786 |  | 455,845 |  |

Current assets

Debtors | 6 | 792,191 |  | 939,130 |  |

Cash at bank | 237,698 |  | 164,273 |  |

1,029,889 |  | 1,103,403 |  |

Creditors

Amounts falling due within one year | 7 | (989,886 | ) | (1,168,279 | ) |

Net current assets/(liabilities) | 40,003 |  | (64,876 | ) |

Total assets less current liabilities | 556,789 |  | 390,969 |  |

Creditors

Amounts falling due after more than one year | 8 | (280,318 | ) | (87,439 | ) |

Provisions for liabilities | (9,691 | ) | (9,691 | ) |

Net assets | 266,780 |  | 293,839 |  |

Capital and reserves

Called up share capital | 100 |  | 100 |  |

Retained earnings | 10 | 266,680 |  | 293,739 |  |

266,780 |  | 293,839 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

| MJC Construction & Refurb Ltd (Registered number: 02473732) |

Balance Sheet - continued

30 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 December 2025 and were signed on its behalf by:

W Gamski - Director

| MJC Construction & Refurb Ltd (Registered number: 02473732) |

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| MJC Construction & Refurb Ltd 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 principal activity of the company continued to the decorating and refurbishing of commercial and residential property.

2. | ACCOUNTING POLICIES

| ACCOUNTING CONVENTION

| 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 goods and 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 reliable.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. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

| 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 us lives on the following bases:

| Plant and machinery |  | - 20% on reducing balance |  |

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

| Motor vehicles |  | - 25% on 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.

| FINANCIAL INSTRUMENTS

| The company only enters into basic financial transactions that result in recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from bank and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| DEFERRED TAX

| Deferred tax is recognized in respect of all material timing differences that have originated but not reversed at the balance sheet date.

| MJC Construction & Refurb Ltd (Registered number: 02473732) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| LEASES

| Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

| Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

| 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 lease s asset are consumed.

| GOING CONCERN

| At the time of approving the financial statements, the directors have a reasonable expectation that the company adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

| PROVISIONS FOR LIABILITIES

| Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit and a reliable estimate can be made of the amount of the obligation.

| Provisions are charged as an expense to the statement of income and retained earnings in the year that the company becomes aware of the obligation and are measured at the best estimate at the Balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

| When payments are eventually made, they are charged to the provision carried in Balance sheet.

| PENSION

| DEFINED CONTRIBUTION PENSION PLAN

| The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contribution into a separate entity. Once the contributions have been paid the company has no further payment obligations.

| The contributions are recognised as an expense in Statement of Income and Retained Earnings when they fall due. Amounts not paid are shown in accruals as a liability in Balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 11 ) .

| MJC Construction & Refurb Ltd (Registered number: 02473732) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 May 2024 | 4,895 |  | 18,880 |  | 303,149 |  | 326,924 |  |

| Additions | - |  | 6,738 |  | 120,880 |  | 127,618 |  |

| Disposals | - |  | - |  | (104,469 | ) | (104,469 | ) |

| At 30 April 2025 | 4,895 |  | 25,618 |  | 319,560 |  | 350,073 |  |

| DEPRECIATION

| At 1 May 2024 | 4,805 |  | 12,858 |  | 175,249 |  | 192,912 |  |

| Charge for year | 18 |  | 2,218 |  | 51,367 |  | 53,603 |  |

| Eliminated on disposal | - |  | - |  | (91,395 | ) | (91,395 | ) |

| At 30 April 2025 | 4,823 |  | 15,076 |  | 135,221 |  | 155,120 |  |

| NET BOOK VALUE

| At 30 April 2025 | 72 |  | 10,542 |  | 184,339 |  | 194,953 |  |

| At 30 April 2024 | 90 |  | 6,022 |  | 127,900 |  | 134,012 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 321,833 |  |

| NET BOOK VALUE

| At 30 April 2025 | 321,833 |  |

| At 30 April 2024 | 321,833 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 243,309 |  | 273,098 |  |

| Gross amounts owed by contract customers | 534,071 |  | 650,288 |  |

| Other debtors | 14,811 |  | 15,744 |  |

792,191 |  | 939,130 |  |

| The directors consider considers the carrying value of trade and other receivables approximate to their fair value.

| MJC Construction & Refurb Ltd (Registered number: 02473732) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 10,484 |  | 10,225 |  |

| Hire purchase contracts (see note 9) | 61,768 |  | 49,208 |  |

| Trade creditors | 441,838 |  | 519,798 |  |

| Taxation and social security | 174,918 |  | 152,468 |  |

| Other creditors | 300,878 |  | 436,580 |  |

989,886 |  | 1,168,279 |  |

| The directors consider the carrying amounts of current liabilities approximate to their fair values.

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

2025 | 2024 |

£ | £ |

| Bank loans | 786 |  | 11,270 |  |

| Hire purchase contracts (see note 9) | 113,837 |  | 63,415 |  |

| Other creditors | 165,695 |  | 12,754 |  |

280,318 |  | 87,439 |  |

| The directors consider the carrying amounts of long term liabilities approximate to their fair values.

9. | LEASING AGREEMENTS

| Minimum lease payments under hire purchase fall due as follows:

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 61,768 |  | 49,208 |  |

| Between one and five years | 113,837 |  | 63,415 |  |

175,605 |  | 112,623 |  |

10. | RESERVES

| PROFIT AND LOSS RESERVES

| The Profit and loss account comprises all current and prior period retained profit and losses after deducting any distributions made to the company's shareholders. This is a distributable reserve.

11. | PENSION COMMITMENTS

| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £14,932 (2024 - £14,123).

| Contribution totalling £2,068 (2024 - £1,490) were payable to fund at balance sheet date and are included in other creditors.

| MJC Construction & Refurb Ltd (Registered number: 02473732) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

2025 | 2024 |

£ | £ |

| W Gamski

| Balance outstanding at start of year | (399,633 | ) | (139,053 | ) |

| Amounts advanced | 620,948 |  | 163,938 |  |

| Amounts repaid | (453,124 | ) | (424,518 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (231,809 | ) | (399,633 | ) |

13. | RELATED PARTY DISCLOSURES

| At the balance sheet date included in other creditors are amounts due to directors of £231,809 (2024 - £399,633). This loan is interest free and repayable on demand.