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REGISTERED NUMBER: 06640101 (England and Wales)

| Unaudited Financial Statements |

| For The Year Ended 31 August 2025 |

| for |

| EG Fencing Solutions Limited |

| EG Fencing Solutions Limited (Registered number: 06640101) |

Contents of the Financial Statements

For The Year Ended 31 August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| EG Fencing Solutions Limited |

Company Information

For The Year Ended 31 August 2025

| DIRECTORS: | L J Elliott

| D M Goodman

| S Hocking

| REGISTERED OFFICE: | Unit 1 St Mary's Leadworks

| Minehill

| Menheniot

| Cornwall

| PL14 3GG

| REGISTERED NUMBER: | 06640101 (England and Wales)

| ACCOUNTANTS: | TC Bromhead Limited

| Harscombe House

| 1 Darklake View

| Plymouth

| Devon

| PL6 7TL

| EG Fencing Solutions Limited (Registered number: 06640101) |

Balance Sheet

31 August 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,180,338 |  | 734,735 |  |

Investment property | 5 | 730,838 |  | - |  |

1,911,176 |  | 734,735 |  |

CURRENT ASSETS

Stocks | 66,000 |  | 79,000 |  |

Debtors | 6 | 1,012,922 |  | 839,564 |  |

Cash at bank and in hand | 8 |  | 469,357 |  |

1,078,930 |  | 1,387,921 |  |

CREDITORS

Amounts falling due within one year | 7 | 890,082 |  | 780,429 |  |

NET CURRENT ASSETS | 188,848 |  | 607,492 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,100,024 |  | 1,342,227 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (781,195 | ) | (572,762 | ) |

PROVISIONS FOR LIABILITIES | (294,306 | ) | - |  |

NET ASSETS | 1,024,523 |  | 769,465 |  |

RESERVES

Retained earnings | 1,024,523 |  | 769,465 |  |

1,024,523 |  | 769,465 |  |

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.

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 19 January 2026 and were signed on its behalf by:

D M Goodman - Director

| EG Fencing Solutions Limited (Registered number: 06640101) |

Notes to the Financial Statements

For The Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| EG Fencing 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.

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 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 the sale of goods is recognised when the significant risks and rewards of ownership of the

| goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| 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. 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 useful lives.

| 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.

| Plant and Machinery Straight line over 5 years

| Motor Vehicles Straight line over 5 years

| Fixtures & Fittings Straight line at 15%

| Impairment of fixed assets

| At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible

| 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).

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| EG Fencing Solutions Limited (Registered number: 06640101) |

Notes to the Financial Statements - continued

For The Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| 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.

| Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

| 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.

| 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.

| 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

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 26 (2024 - 21 ) .

| EG Fencing Solutions Limited (Registered number: 06640101) |

Notes to the Financial Statements - continued

For The Year Ended 31 August 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 September 2024 | 1,569,303 |  |

| Additions | 886,152 |  |

| Disposals | (591,903 | ) |

| At 31 August 2025 | 1,863,552 |  |

| DEPRECIATION

| At 1 September 2024 | 834,568 |  |

| Charge for year | 236,207 |  |

| Eliminated on disposal | (387,561 | ) |

| At 31 August 2025 | 683,214 |  |

| NET BOOK VALUE

| At 31 August 2025 | 1,180,338 |  |

| At 31 August 2024 | 734,735 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| Additions | 730,838 |  |

| At 31 August 2025 | 730,838 |  |

| NET BOOK VALUE

| At 31 August 2025 | 730,838 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade debtors | 636,728 |  | 557,856 |  |

| Amounts owed by group undertakings | 263,868 |  | 250,879 |  |

| Other debtors | 112,326 |  | 30,829 |  |

1,012,922 |  | 839,564 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans and overdrafts | 106,695 |  | - |  |

| Hire purchase contracts | 301,742 |  | 170,087 |  |

| Trade creditors | 283,406 |  | 314,730 |  |

| Taxation and social security | 101,544 |  | 71,277 |  |

| Other creditors | 96,695 |  | 224,335 |  |

890,082 |  | 780,429 |  |

| The bank loans and overdrafts are secured by a fixed and floating charge over the company's assets.

| The finance leases and hire purchase contracts are secured on the assets concerned.

| EG Fencing Solutions Limited (Registered number: 06640101) |

Notes to the Financial Statements - continued

For The Year Ended 31 August 2025

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans | 128,158 |  | 218,658 |  |

| Hire purchase contracts | 653,037 |  | 354,104 |  |

781,195 |  | 572,762 |  |