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REGISTERED NUMBER: SC249606 (Scotland)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

CMB Building Contractors Ltd

| CMB Building Contractors Ltd (Registered number: SC249606) |

Contents of the Financial Statements

for the Year Ended 31 May 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Accountants' Report | 9 |

| CMB Building Contractors Ltd |

Company Information

for the Year Ended 31 May 2025

| DIRECTORS: | G H Buxton

| Mrs A Buxton

| SECRETARY: | Mrs A Buxton

| REGISTERED OFFICE: | 3 Crooked Lane

| TURRIFF

| AB53 4QT

| REGISTERED NUMBER: | SC249606 (Scotland)

| ACCOUNTANTS: | Atholl Scott

| 16 Castle Street

| BANFF

| AB45 1DL

| CMB Building Contractors Ltd (Registered number: SC249606) |

Balance Sheet

31 May 2025

| 31.5.25 |  | 31.5.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 282,351 |  | 251,869 |  |

Investment property | 5 | 90,000 |  | 90,000 |  |

372,351 |  | 341,869 |  |

CURRENT ASSETS

Stocks | 104,267 |  | 56,844 |  |

Debtors | 6 | 507,641 |  | 343,879 |  |

Cash at bank | 440,550 |  | 199,811 |  |

1,052,458 |  | 600,534 |  |

CREDITORS

Amounts falling due within one year | 7 | (473,794 | ) | (244,865 | ) |

NET CURRENT ASSETS | 578,664 |  | 355,669 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 951,015 |  | 697,538 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (101,129 | ) | (135,152 | ) |

PROVISIONS FOR LIABILITIES | 10 | (50,298 | ) | (41,409 | ) |

NET ASSETS | 799,588 |  | 520,977 |  |

CAPITAL AND RESERVES

Called up share capital | 50 |  | 50 |  |

Capital redemption reserve | 50 |  | 50 |  |

Retained earnings | 799,488 |  | 520,877 |  |

SHAREHOLDERS' FUNDS | 799,588 |  | 520,977 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

| CMB Building Contractors Ltd (Registered number: SC249606) |

Balance Sheet - continued

31 May 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 February 2026 and were signed on its behalf by:

G H Buxton - Director

Mrs A Buxton - Director

| CMB Building Contractors Ltd (Registered number: SC249606) |

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| CMB Building Contractors Ltd is a private company, limited by shares , registered in Scotland. 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents amounts receivable for goods sold and services rendered during the year, exclusive of value added tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Freehold property | - | 4% on cost

| Plant and machinery | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Office equipment | - | 33% on reducing balance

| 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.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| CMB Building Contractors Ltd (Registered number: SC249606) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 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 profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

| 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 27 (2024 - 25 ) .

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Plant and |  | Motor |  | Office |

| property |  | machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 June 2024 | 126,815 |  | 83,144 |  | 326,933 |  | 21,661 |  | 558,553 |  |

| Additions | - |  | 16,529 |  | 103,249 |  | 98 |  | 119,876 |  |

| Disposals | - |  | - |  | (63,096 | ) | - |  | (63,096 | ) |

| At 31 May 2025 | 126,815 |  | 99,673 |  | 367,086 |  | 21,759 |  | 615,333 |  |

| DEPRECIATION

| At 1 June 2024 | 40,584 |  | 52,846 |  | 194,649 |  | 18,605 |  | 306,684 |  |

| Charge for year | 5,073 |  | 7,027 |  | 53,097 |  | 1,040 |  | 66,237 |  |

| Eliminated on disposal | - |  | - |  | (39,939 | ) | - |  | (39,939 | ) |

| At 31 May 2025 | 45,657 |  | 59,873 |  | 207,807 |  | 19,645 |  | 332,982 |  |

| NET BOOK VALUE

| At 31 May 2025 | 81,158 |  | 39,800 |  | 159,279 |  | 2,114 |  | 282,351 |  |

| At 31 May 2024 | 86,231 |  | 30,298 |  | 132,284 |  | 3,056 |  | 251,869 |  |

| CMB Building Contractors Ltd (Registered number: SC249606) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 June 2024 | 140,643 |  |

| Additions | 72,440 |  |

| Transfer to ownership | (40,868 | ) |

| At 31 May 2025 | 172,215 |  |

| DEPRECIATION

| At 1 June 2024 | 71,274 |  |

| Charge for year | 29,707 |  |

| Transfer to ownership | (17,880 | ) |

| At 31 May 2025 | 83,101 |  |

| NET BOOK VALUE

| At 31 May 2025 | 89,114 |  |

| At 31 May 2024 | 69,369 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 June 2024

| and 31 May 2025 | 90,000 |  |

| NET BOOK VALUE

| At 31 May 2025 | 90,000 |  |

| At 31 May 2024 | 90,000 |  |

| Fair value at 31 May 2025 is represented by:

£ |

| Valuation in 2013 | 20,000 |  |

| Valuation in 2019 | (20,000 | ) |

| Cost | 90,000 |  |

90,000 |  |

| If the investment property had not been revalued it would have been included at the following historical cost:

| 31.5.25 |  | 31.5.24

£ | £ |

| Cost | 90,000 |  | 90,000 |  |

| The investment property was valued on an open market basis on 25 October 2023 by DM Hall Chartered Surveyors .

| CMB Building Contractors Ltd (Registered number: SC249606) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Trade debtors | 471,757 |  | 331,752 |  |

| VAT | 30,076 |  | 6,950 |  |

| Prepayments | 5,808 |  | 5,177 |  |

507,641 |  | 343,879 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans and overdrafts | 34,109 |  | 32,229 |  |

| Hire purchase contracts | 20,873 |  | 18,790 |  |

| Trade creditors | 210,982 |  | 115,670 |  |

| Tax | 111,191 |  | 26,607 |  |

| PAYE | 65,333 |  | 27,905 |  |

| Accrued expenses | 31,306 |  | 23,664 |  |

473,794 |  | 244,865 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans - 1-2 years | 32,599 |  | 32,900 |  |

| Bank loans - 2-5 years | 39,566 |  | 74,706 |  |

| Hire purchase contracts | 28,964 |  | 27,546 |  |

101,129 |  | 135,152 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans | 106,274 |  | 139,835 |  |

| All sums due or becoming due to the Bank of Scotland plc are secured by a standard security created on 3 May 2011 with regard to the property at 55 High Street, Turriff and a further two standard security charges created on 31 January 2017 and 1 February 2017 with regard to the property at Unit 2, Markethill Industrial Estate, Markethill Road, Turriff.

| A floating charge in favour of the Bank of Scotland plc was registered on 20 January 2017.

10. | PROVISIONS FOR LIABILITIES

| 31.5.25 |  | 31.5.24

£ | £ |

| Deferred tax | 50,298 |  | 41,409 |  |

| CMB Building Contractors Ltd (Registered number: SC249606) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

10. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 June 2024 | 41,409 |  |

| Deferred taxation | 8,889 |  |

| Balance at 31 May 2025 | 50,298 |  |

11. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £76,000 (2024 - £72,000) were paid to the directors .

12. | ULTIMATE CONTROLLING PARTY

| The company is controlled by its directors.

Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

CMB Building Contractors Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CMB Building Contractors Ltd for the year ended 31 May 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of CMB Building Contractors Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of CMB Building Contractors Ltd and state those matters that we have agreed to state to the Board of Directors of CMB Building Contractors Ltd, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

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

Atholl Scott

16 Castle Street

BANFF

AB45 1DL

6 February 2026