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REGISTERED NUMBER: 07050878 (England and Wales)

Smillie Groundworks Limited

Unaudited Financial Statements for the Year Ended 31 October 2025

| Smillie Groundworks Limited (Registered number: 07050878) |

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Smillie Groundworks Limited |

Company Information

for the Year Ended 31 October 2025

| DIRECTORS: | R Smillie

| Mrs D C Bronger

| REGISTERED OFFICE: | 1 High Street

| Sheerness

| Kent

| ME12 1NY

| REGISTERED NUMBER: | 07050878 (England and Wales)

| ACCOUNTANTS: | Foreman Waller

| Chartered Accountants

| 1 High Street

| Sheerness

| Kent

| ME12 1NY

| Smillie Groundworks Limited (Registered number: 07050878) |

Statement of Financial Position

31 October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 390,000 |  | 370,000 |  |

CURRENT ASSETS

Debtors | 5 | 4,810 |  | 2,577 |  |

Cash at bank | 11,194 |  | 31,625 |  |

16,004 |  | 34,202 |  |

CREDITORS

Amounts falling due within one year | 6 | 2,822 |  | 2,907 |  |

NET CURRENT ASSETS | 13,182 |  | 31,295 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 403,182 |  | 401,295 |  |

PROVISIONS FOR LIABILITIES | 8,595 |  | 4,795 |  |

NET ASSETS | 394,587 |  | 396,500 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 101 |  | 101 |  |

Fair value reserve | 36,650 |  | 20,450 |  |

Retained earnings | 357,836 |  | 375,949 |  |

SHAREHOLDERS' FUNDS | 394,587 |  | 396,500 |  |

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

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

| Smillie Groundworks Limited (Registered number: 07050878) |

Statement of Financial Position - continued

31 October 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 12 February 2026 and were signed on its behalf by:

R Smillie - Director

| Smillie Groundworks Limited (Registered number: 07050878) |

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Smillie Groundworks 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Income recognition

| Turnover represents rents receivable from the investment properties.

| 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.

| Financial instruments

| The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans to and from banks and other third parties and related parties.

| Basic financial instruments are recognised at amortised cost, with changes recognised in profit or loss.

| 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 tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted by the statement of financial position date.

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. Deferred tax is measured using tax rates and laws that have been enacted by the year end and that are expected to apply to the reversal of the timing difference.

3. | EMPLOYEES AND DIRECTORS

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

| Smillie Groundworks Limited (Registered number: 07050878) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 November 2024 | 370,000 |  |

| Revaluations | 20,000 |  |

| At 31 October 2025 | 390,000 |  |

| NET BOOK VALUE

| At 31 October 2025 | 390,000 |  |

| At 31 October 2024 | 370,000 |  |

| Fair value at 31 October 2025 is represented by:

£ |

| Valuation in 2024 | 370,000 |  |

| Valuation in 2025 | 20,000 |  |

390,000 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 4,810 |  | 2,577 |  |

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

2025 | 2024 |

£ | £ |

| Taxation and social security | - |  | 581 |  |

| Other creditors | 2,822 |  | 2,326 |  |

2,822 |  | 2,907 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary A | £1 | 100 |  | 100 |  |

| 1 | Ordinary B | £1 | 1 |  | 1 |  |

101 |  | 101 |  |

| Smillie Groundworks Limited (Registered number: 07050878) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

2025 | 2024 |

£ | £ |

| R Smillie and Mrs D C Bronger

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 12,676 |  | 11,629 |  |

| Amounts repaid | (12,676 | ) | (11,629 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |