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REGISTERED NUMBER: 05142868 (England and Wales)

| Unaudited Financial Statements |

| For The Year Ended 30 June 2025 |

| for |

| Carpenter Consulting Ltd |

| Carpenter Consulting Ltd (Registered number: 05142868) |

Contents of the Financial Statements

For The Year Ended 30 June 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| Carpenter Consulting Ltd (Registered number: 05142868) |

Balance Sheet

30 June 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 19,381 |  | 21,387 |  |

CURRENT ASSETS

Work In Progress | 51,775 |  | 55,575 |  |

Debtors | 5 | 198,260 |  | 208,915 |  |

Cash at bank and in hand | 102,060 |  | 108,462 |  |

352,095 |  | 372,952 |  |

CREDITORS

Amounts falling due within one year | 6 | 174,304 |  | 170,616 |  |

NET CURRENT ASSETS | 177,791 |  | 202,336 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 197,172 |  | 223,723 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (10,506 | ) |

PROVISIONS FOR LIABILITIES | (4,476 | ) | (4,932 | ) |

NET ASSETS | 192,696 |  | 208,285 |  |

CAPITAL AND RESERVES

Called up share capital | 104 |  | 104 |  |

Retained earnings | 192,592 |  | 208,181 |  |

SHAREHOLDERS' FUNDS | 192,696 |  | 208,285 |  |

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

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

| Carpenter Consulting Ltd (Registered number: 05142868) |

Balance Sheet - continued

30 June 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 3 March 2026 and were signed on its behalf by:

A C Horton - Director | R Carpenter - Director

S Darke - Director

| Carpenter Consulting Ltd (Registered number: 05142868) |

Notes to the Financial Statements

For The Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Carpenter Consulting Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 05142868

| Registered office: | 117 Fore Street

| Kingsbridge

| Devon

| TQ7 1AL

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 represents net invoiced sales excluding value added tax, provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Income is recognised based upon stage of completion.

| Tangible fixed assets

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

| life.

| Plant and machinery etc - 25% on cost, 25% on reducing balance, 20% on cost & 15 years straight line

| Stocks

| Work in progress is valued at the lower of cost or net realisable value. The value of work in progress is recorded as a proportion of time charged.

| 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.

| 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 15 (2024 - 15 ) .

| Carpenter Consulting Ltd (Registered number: 05142868) |

Notes to the Financial Statements - continued

For The Year Ended 30 June 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 July 2024 | 142,303 |  |

| Additions | 4,767 |  |

| At 30 June 2025 | 147,070 |  |

| DEPRECIATION

| At 1 July 2024 | 120,916 |  |

| Charge for year | 6,773 |  |

| At 30 June 2025 | 127,689 |  |

| NET BOOK VALUE

| At 30 June 2025 | 19,381 |  |

| At 30 June 2024 | 21,387 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade debtors | 176,755 |  | 185,622 |  |

| Other debtors | 21,505 |  | 23,293 |  |

198,260 |  | 208,915 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loans and overdrafts | 10,505 |  | 10,246 |  |

| Trade creditors | 20,973 |  | 10,058 |  |

| Taxation and social security | 105,074 |  | 111,985 |  |

| Other creditors | 37,752 |  | 38,327 |  |

174,304 |  | 170,616 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loans | - |  | 10,506 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 30.6.25 |  | 30.6.24

£ | £ |

| Within one year | 5,694 |  | 3,224 |  |

| Between one and five years | 9,211 |  | 5,641 |  |

14,905 |  | 8,865 |  |

| Carpenter Consulting Ltd (Registered number: 05142868) |

Notes to the Financial Statements - continued

For The Year Ended 30 June 2025

9. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £181,487 (2024: £215,569) were paid to PCA Consulting Engineers Ltd the parent company.

| In the year there were intercompany transactions with PCA Consulting Engineers Ltd, the parent company. At the year end, Carpenter Consulting Ltd owed PCA Consulting Engineers Ltd £21,028 (2024: £22,635). The loan is interest free and repayable on demand.