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REGISTERED NUMBER: 02729129 (England and Wales)

| Direct Construction And Tunnelling |

| Supplies Limited |

| Unaudited financial statements |

| for the year ended 31 July 2025 |

Direct Construction And Tunnelling

Supplies Limited (Registered number: 02729129)

Contents of the financial statements

For The Year Ended 31 July 2025

Page |

Company information | 1 |

Balance sheet | 2 |

Notes to the financial statements | 4 |

Direct Construction And Tunnelling

Supplies Limited

Company information

For The Year Ended 31 July 2025

| Directors: | K Thompson

| D Outen

| B Thompson

| D P Thompson

| Secretary: | K Thompson

| Registered office: | Construction House

| Runwell Road

| Wickford

| Essex

| SS11 7HQ

| Registered number: | 02729129 (England and Wales)

| Accountants: | Clay Ratnage Strevens & Hills

| Chartered Accountants

| Construction House, Runwell Road

| Wickford

| Essex

| SS11 7HQ

Direct Construction And Tunnelling

Supplies Limited (Registered number: 02729129)

Balance sheet

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 67,353 |  | 89,803 |  |

Current assets

Stock | 5 | 168,000 |  | 150,000 |  |

Debtors | 6 | 1,024,625 |  | 1,011,313 |  |

1,192,625 |  | 1,161,313 |  |

Creditors

Amounts falling due within one year | 7 | 1,231,109 |  | 1,194,862 |  |

Net current liabilities | (38,484 | ) | (33,549 | ) |

Total assets less current liabilities | 28,869 |  | 56,254 |  |

Creditors

Amounts falling due after more than one year | 8 | (5,629 | ) | (27,267 | ) |

Provisions for liabilities | 9 | (14,529 | ) | (19,995 | ) |

Net assets | 8,711 |  | 8,992 |  |

Direct Construction And Tunnelling

Supplies Limited (Registered number: 02729129)

Balance sheet - continued

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Capital and reserves

Called up share capital | 100 |  | 100 |  |

Retained earnings | 8,611 |  | 8,892 |  |

8,711 |  | 8,992 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 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 27 February 2026 and were signed on its behalf by:

D P Thompson - Director

Direct Construction And Tunnelling

Supplies Limited (Registered number: 02729129)

Notes to the financial statements

For The Year Ended 31 July 2025

1. | Statutory information

| Direct Construction And Tunnelling Supplies 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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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.

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Stock

| Stock 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 Statement of Income and Retained Earnings, 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.

Direct Construction And Tunnelling

Supplies Limited (Registered number: 02729129)

Notes to the financial statements - continued

For The Year Ended 31 July 2025

2. | Accounting policies - continued

| 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

| 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.

| Debtors

| Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Creditors

| Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Direct Construction And Tunnelling

Supplies Limited (Registered number: 02729129)

Notes to the financial statements - continued

For The Year Ended 31 July 2025

2. | Accounting policies - continued

| Finance costs

| Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

| Dividends

| Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

| Borrowing costs

| All borrowing costs are recognised in profit or loss in the year in which they are incurred.

| Provisions for liabilities

| Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

| Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

| Increases in provisions are generally charged as an expense to profit or loss.

3. | Employees and directors

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

Direct Construction And Tunnelling

Supplies Limited (Registered number: 02729129)

Notes to the financial statements - continued

For The Year Ended 31 July 2025

4. | Tangible fixed assets

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| Cost

| At 1 August 2024 |

| and 31 July 2025 | 10,750 |  | 52,215 |  | 123,448 |  | 16,434 |  | 202,847 |  |

| Depreciation

| At 1 August 2024 | 2,688 |  | 51,393 |  | 45,835 |  | 13,128 |  | 113,044 |  |

| Charge for year | 2,015 |  | 206 |  | 19,403 |  | 826 |  | 22,450 |  |

| At 31 July 2025 | 4,703 |  | 51,599 |  | 65,238 |  | 13,954 |  | 135,494 |  |

| Net book value

| At 31 July 2025 | 6,047 |  | 616 |  | 58,210 |  | 2,480 |  | 67,353 |  |

| At 31 July 2024 | 8,062 |  | 822 |  | 77,613 |  | 3,306 |  | 89,803 |  |

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

| Motor

| vehicles

£ |

| Cost

| At 1 August 2024

| and 31 July 2025 | 110,900 |  |

| Depreciation

| At 1 August 2024 | 35,639 |  |

| Charge for year | 18,815 |  |

| At 31 July 2025 | 54,454 |  |

| Net book value

| At 31 July 2025 | 56,446 |  |

| At 31 July 2024 | 75,261 |  |

Direct Construction And Tunnelling

Supplies Limited (Registered number: 02729129)

Notes to the financial statements - continued

For The Year Ended 31 July 2025

5. | Stock

2025 | 2024 |

£ | £ |

| Stocks | 168,000 |  | 150,000 |  |

6. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 911,822 |  | 838,643 |  |

| Directors' current accounts | 112,302 |  | 166,728 |  |

| Prepayments | 501 |  | 5,942 |  |

1,024,625 |  | 1,011,313 |  |

| Included within other debtors due within one year are loans to directors, amounting to £112,302 (2024 - £166,728). The maximum aggregate balance outstanding during the year was £237,805 (2024 - £356,514). Interest has been charged at the rate of 2.25% on these loans.

7. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 731,121 |  | 514,493 |  |

| Hire purchase contracts | 21,638 |  | 26,283 |  |

| Trade creditors | 312,651 |  | 300,185 |  |

| Taxation and social security | 146,952 |  | 254,433 |  |

| Other creditors | 18,747 |  | 99,468 |  |

1,231,109 |  | 1,194,862 |  |

8. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 5,629 |  | 27,267 |  |

9. | Provisions for liabilities

2025 | 2024 |

£ | £ |

| Deferred tax | 14,529 |  | 19,995 |  |

Direct Construction And Tunnelling

Supplies Limited (Registered number: 02729129)

Notes to the financial statements - continued

For The Year Ended 31 July 2025

9. | Provisions for liabilities - continued

| Deferred |

| tax |

£ |

| Balance at 1 August 2024 | 19,995 |  |

| Released during the year | (5,466 | ) |

| Balance at 31 July 2025 | 14,529 |  |

10. | Pension commitments

| The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension charge represents contributions payable by the company to the fund and amounted to £19,028 (2024 - £25,415). Contributions totalling £Nil (2024 - £3,300l) were payable to the fund at the year end and are included in creditors.

11. | Commitments under operating leases

| At 31 July 2025 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

|  | 2025 |  | 2024 |  |

| £ |  | £ |  |

| Not later than 1 year |  | 5,755 |  | 5,755 |  |

| Later than 1 year and not later than 5 years |  | 480 |  | 6,235 |  |

|  | 6,235 |  | 11,990 |  |