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REGISTERED NUMBER: 04455373 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

CARSON CONTRACTORS LIMITED

CARSON CONTRACTORS LIMITED (REGISTERED NUMBER: 04455373)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

CARSON CONTRACTORS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTOR: | A R Thomson

| SECRETARY: | Mrs W J Thomson

| REGISTERED OFFICE: | Chargrove House

| Shurdington Road

| Shurdington

| Cheltenham

| Gloucestershire

| GL51 4GA

| REGISTERED NUMBER: | 04455373 (England and Wales)

| ACCOUNTANTS: | Randall & Payne LLP

| Chartered Accountants

| Chargrove House

| Shurdington Road

| Cheltenham

| Gloucestershire

| GL51 4GA

CARSON CONTRACTORS LIMITED (REGISTERED NUMBER: 04455373)

BALANCE SHEET

30 JUNE 2025

| 2025 | 2024 |

| as restated |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 502,757 |  | 528,427 |  |

502,757 |  | 528,427 |  |

CURRENT ASSETS

Stocks | 500 |  | 1,500 |  |

Debtors | 6 | 3,565 |  | 17,584 |  |

Cash at bank | 12,250 |  | 60,752 |  |

16,315 |  | 79,836 |  |

CREDITORS

Amounts falling due within one year | 7 | 69,102 |  | 123,253 |  |

NET CURRENT LIABILITIES | (52,787 | ) | (43,417 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 449,970 |  | 485,010 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (173,867 | ) | (190,374 | ) |

PROVISIONS FOR LIABILITIES | (32,989 | ) | (40,826 | ) |

NET ASSETS | 243,114 |  | 253,810 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 243,014 |  | 253,710 |  |

SHAREHOLDERS' FUNDS | 243,114 |  | 253,810 |  |

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 director acknowledges his 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.

CARSON CONTRACTORS LIMITED (REGISTERED NUMBER: 04455373)

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 director and authorised for issue on 10 March 2026 and were signed by:

A R Thomson - Director

CARSON CONTRACTORS LIMITED (REGISTERED NUMBER: 04455373)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Carson Contractors 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 the provision of section 1A "Small entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2002, has been fully amortised over its estimated useful life of five years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| 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 | - | 15% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Stocks

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

| Financial instruments

| Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

| 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.

| Going concern

| There are no material uncertainties that may cast significant doubt about the company's ability to continue as a going concern.

CARSON CONTRACTORS LIMITED (REGISTERED NUMBER: 04455373)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Provisions

| Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 6 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 10,000 |  |

| AMORTISATION

| At 1 July 2024

| and 30 June 2025 | 10,000 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

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

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 July 2024 | 370,801 |  | 66,819 |  | 7,433 |  | 205,993 |  | 651,046 |  |

| Additions | - |  | 1,598 |  | 2,150 |  | - |  | 3,748 |  |

| At 30 June 2025 | 370,801 |  | 68,417 |  | 9,583 |  | 205,993 |  | 654,794 |  |

| DEPRECIATION

| At 1 July 2024 | - |  | 24,304 |  | 2,237 |  | 96,078 |  | 122,619 |  |

| Charge for year | - |  | 6,493 |  | 942 |  | 21,983 |  | 29,418 |  |

| At 30 June 2025 | - |  | 30,797 |  | 3,179 |  | 118,061 |  | 152,037 |  |

| NET BOOK VALUE

| At 30 June 2025 | 370,801 |  | 37,620 |  | 6,404 |  | 87,932 |  | 502,757 |  |

| At 30 June 2024 | 370,801 |  | 42,515 |  | 5,196 |  | 109,915 |  | 528,427 |  |

CARSON CONTRACTORS LIMITED (REGISTERED NUMBER: 04455373)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

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

2025 | 2024 |

| as | restated |

£ | £ |

| Other debtors | - |  | 8,000 |  |

| Directors' loan accounts | - |  | 1 |  |

| VAT | 1,476 |  | 7,283 |  |

| Prepayments and accrued income | 2,089 |  | 2,300 |  |

3,565 |  | 17,584 |  |

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

2025 | 2024 |

| as | restated |

£ | £ |

| Bank loans and overdrafts | 30,474 |  | 30,211 |  |

| Trade creditors | 9,350 |  | 55,532 |  |

| Corporation tax | 4,232 |  | 26,333 |  |

| Social security and other taxes | 1,613 |  | 1,994 |  |

| Net wages | (446 | ) | - |  |

| Pension | 265 |  | 382 |  |

| Other creditors | 1,507 |  | 5,417 |  |

| Directors' loan accounts | 457 |  | 24 |  |

| Accrued expenses | 21,650 |  | 3,360 |  |

69,102 |  | 123,253 |  |

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

2025 | 2024 |

| as | restated |

£ | £ |

| Bank loans - 1-2 years | 19,965 |  | 30,474 |  |

| Bank loans - 2-5 years | 59,894 |  | 59,894 |  |

| Bank loans | 94,008 |  | 100,006 |  |

173,867 |  | 190,374 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans | 94,008 |  | 100,006 |  |

9. | SECURED DEBTS

| The debenture created on 22 March 2004 had fixed and floating charges over the undertaking and all the property and assets present and future. This charge was satisfied 22 February 2024.

| A new charge was registered 1 May 2024 by Natwest Bank over the properties Unit 1 and Unit 2 South Woodchester trading estate purchased during the year by way of a mortgage deed..

CARSON CONTRACTORS LIMITED (REGISTERED NUMBER: 04455373)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

10. | TRANSACTIONS WITH DIRECTORS

| The following advances and credits to directors subsisted during the years ended 30 June 2025 and 30 June 2024:

2025 | 2024 |

| as | restated |

£ | £ |

| D A Thomson

| Balance outstanding at start of year | - |  | (278 | ) |

| Amounts advanced | - |  | 357 |  |

| Amounts repaid | - |  | (79 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

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

| A R Thomson

| Balance outstanding at start of year | (23 | ) | (105 | ) |

| Amounts advanced | 3,426 |  | 3,444 |  |

| Amounts repaid | (3,860 | ) | (3,362 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (457 | ) | (23 | ) |

| No interest is being charged on the loan and there are no set repayment terms.