Company registration number 00135633 (England and Wales)
MANSFIELD, POLLARD & CO. LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
MANSFIELD, POLLARD & CO. LIMITED
COMPANY INFORMATION
Directors
Ms L Ellis-Frankland
Mr B Priestley
Company number
00135633
Registered office
Unit 1
Royal Sanders Buildings Dudley Hill Business Park
Rook Lane
Bradford
West Yorkshire
England
BD4 9NU
Auditor
Sumer Auditco Limited
New Chartford House
Centurion Way
Cleckheaton
Bradford
West Yorkshire
BD19 3QB
MANSFIELD, POLLARD & CO. LIMITED
CONTENTS
Page
Strategic report
1 - 2
Directors' report
3 - 4
Directors' responsibilities statement
5
Independent auditor's report
6 - 8
Statement of comprehensive income
9
Balance sheet
10
Statement of changes in equity
11
Notes to the financial statements
12 - 26
MANSFIELD, POLLARD & CO. LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 JULY 2025
- 1 -

The directors present the strategic report for the year ended 31 July 2025.

Review of the business

In continuation of the 5-year plan’s growth & profitability trajectory & even exceeding expectation, this financial year saw major projects, including DataCentre’s continuing to expand out at pace. As the business’s planned growth for the period stretched, the Board were also able to complete an agreement to sell one of its historical Brands (Cantech) no longer in active use within the UK, to a key customer within the GCC. This additional income alongside yr-on-yr BAU saw overall turnover increase circa 17% whilst net profits rose some three-fold against the previous year.

This material increase in profitability came not only from the sale of Cantech & increased revenue, but also from one of the most significant parts of the previous year, the delivery & sizable investment of bringing the business onto one physical site. Bringing notable efficiency and capacity increases across the fixed cost base, this lay the foundation for improved net profitability.

In ‘Core’ business areas, the sales team was significantly bolstered by new larger projects and associated new customers & despite some projects being hampered by UK economy, overall performance was broadly on target for the year.

ESG continued as ever to be front & centre of business thinking and the Board continues to look at a more purpose driven approach to our enterprise to secure future generation’s opportunities and to attract staff, clients and capital in the near term. The Board and wider SLT continue to work with Carbon Footprint ltd to evaluate & be ‘Carbon Negative’. This was no more obvious than in the hugely successful Supplier Key Partnership days. Looking at not just the usual ‘balanced-score-card’ but also how all work together for the long term, Mansfield Pollard took a large step forward in bringing products to market with fully embedded Carbon metrics.

Principal risks and uncertainties

The principal risk for the current and coming year continues to stem from UK economic uncertainty and its effect on major investment and growth plans. This is particularly evident in the rapidly evolving Data Centre market, where AI-driven change and significant capital requirements are reshaping demand. As a result, revenue from this sector is expected to fall materially in the next financial year. However, the Board remains confident beyond this period, supported by the business’s strong capital position, the planned commencement of other major projects, and the introduction of new hyperscale sites that are expected to sustain long term growth as previously forecast.

With commodity inflation easing across much of the supply chain and interest rates expected to decline more meaningfully through 2026, the Board anticipates that the broader portfolio developed over the last 2–3 years will begin to deliver larger project wins across multiple sectors. Growth is expected in areas such as Public and Healthcare, helping to balance any timing delays in the Data Centre pipeline and providing a solid foundation for continued expansion.

MANSFIELD, POLLARD & CO. LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
Development and key performance indicators

Turnover for the year of £27.9m was slightly behind original performance forecasts, however still a material increase of 17% year-on-year. However, sale of Cantech, improvements in efficiency & purchasing across the business along with the benefits associated with the move to one site more than offset this as gross margin increased materially, up by 12 percentage points.

The previous year’s expectation of ROI associated with the business moved to bespoke offices alongside operations was fully realised as projects for large multinational brands across Commercial and Retail offerings were secured.

BAU operational costs increased yr-on-yr, centred around increased Rent/Rates in-line with the move and as with all business in the UK once again the planned ‘Living Wage’ inflation of 6.7% which saw all operational bandings reviewed and uplifted.

The board were delighted to see the 5 year plan beginning to come to fruition as the increase in turnover (inc Cantech), margins and control of spend, the business delivered an impressive, reported net profit % increase of circa 210% to £5.5m.

In-line with brand positioning, the Board consider investment & innovation still key elements to current and all future successes and therefore continual commitment to developmental projects and R&D expenditure will not change. In addition, the Board have already started with expansion in to new Geographical markets with partnerships and new setups well on in the pipeline for the GCC and India.

With our current largest sectors expected to see the most % growth over the rest of the decade, future sustainable growth for the business will hinge on R&D investment and strategic entrances to new sectors and markets already been considered.

On behalf of the board

Ms L Ellis-Frankland
Director
12 March 2026
MANSFIELD, POLLARD & CO. LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 JULY 2025
- 3 -

The directors present their annual report and financial statements for the year ended 31 July 2025.

Principal activities

The principal activity of the company continued to be that of the manufacture of non-domestic cooling and ventilation equipment.

Results and dividends

The results for the year are set out on page 9.

Ordinary dividends were paid amounting to £1,650,000. The directors do not recommend payment of a further dividend.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Ms L Ellis-Frankland
Mr B Priestley
Auditor

Sumer Auditco Limited were appointed as auditor to the company and in accordance with section 485 of the Companies Act 2006, a resolution proposing that they be re-appointed will be put at a General Meeting.

Strategic report

The company has chosen in accordance with Companies Act 2006, s. 414C(11) to set out in the company's strategic report information required by Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Sch. 7 to be contained in the directors' report.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

MANSFIELD, POLLARD & CO. LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 4 -
Going concern

The Company's business activities, together with the factors likely to affect its future development, performance and position are set out in the Strategic Report and Directors' Report to the financial statements.

As noted in the principle risks and uncertainties section of the strategic report. The principal risk for the current and coming year continues to stem from UK economic uncertainty and its effect on major investment and growth plans. This is particularly evident in the rapidly evolving Data Centre market, where AI-driven change and significant capital requirements are reshaping demand. As a result, revenue from this sector is expected to fall materially in the next financial year. However, the Board remains confident beyond this period, supported by the business’s strong capital position, the planned commencement of other major projects, and the introduction of new hyperscale sites that are expected to sustain long‑term growth as previously forecast.

With commodity inflation easing across much of the supply chain and interest rates expected to decline more meaningfully through 2026, the Board anticipates that the broader portfolio developed over the last 2–3 years will begin to deliver larger project wins across multiple sectors. Growth is expected in areas such as Public and Healthcare, helping to balance any timing delays in the Data Centre pipeline and providing a solid foundation for continued expansion.

The Company's forecasts and projections, taking into account all of the above show that the Company is expected to trade in line with forecasts and has sufficient resources to meet it's obligations as they fall due for at least 12 months from the date of signing these financial statements.

As a consequence, the directors believe that the Company is well placed to manage its business risks successfully and has adequate resources to continue trading successfully for the foreseeable future. Therefore the directors continue to adopt the going concern basis in preparing these financial statements.

On behalf of the board
Ms L Ellis-Frankland
Director
12 March 2026
MANSFIELD, POLLARD & CO. LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 JULY 2025
- 5 -

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

MANSFIELD, POLLARD & CO. LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF MANSFIELD, POLLARD & CO. LIMITED
- 6 -
Opinion

We have audited the financial statements of Mansfield, Pollard & Co. Limited (the 'company') for the year ended 31 July 2025 which comprise the statement of comprehensive income, the balance sheet, the statement of changes in equity and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 July 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the strategic report and the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

MANSFIELD, POLLARD & CO. LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF MANSFIELD, POLLARD & CO. LIMITED (CONTINUED)
- 7 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report or the directors' r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

- we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the trade;

- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company;

- we assessed the extent of compliance with the laws and regulations considered above through making enquiries of management; and

- identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by;

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

MANSFIELD, POLLARD & CO. LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF MANSFIELD, POLLARD & CO. LIMITED (CONTINUED)
- 8 -

To address the risks of fraud through management bias and override controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;

- tested journal entries to identify unusual transactions;

- assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and

- investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- agreeing financial statement disclosures to underlying supporting documentation;

- reading the minutes of meetings of those charged with governance;

- enquiring of management as to actual and potential litigation and claims; and

- discussions with senior management regarding relevant regulations and reviewing the company's legal and professional fees.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the director’s and other management and the inspection of regulatory and legal correspondence.

As part of our audit, we addressed the risk of management override of internal controls, including testing of journals and review of the nominal ledger. We evaluated whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Jamie Williams (Senior Statutory Auditor)
For and on behalf of Sumer Auditco Limited, Statutory Auditor
Chartered Accountants
New Chartford House
Centurion Way
Cleckheaton
Bradford
West Yorkshire
BD19 3QB
12 March 2026
MANSFIELD, POLLARD & CO. LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 JULY 2025
- 9 -
2025
2024
Notes
£
£
Turnover
3
27,858,479
23,797,985
Cost of sales
(15,481,923)
(16,166,653)
Gross profit
12,376,556
7,631,332
Distribution costs
(74,610)
(62,495)
Administrative expenses
(7,171,085)
(6,044,370)
Other operating income
389,988
255,476
Operating profit
4
5,520,849
1,779,943
Interest receivable and similar income
7
-
0
509
Interest payable and similar expenses
8
(2,068)
(12,739)
Profit before taxation
5,518,781
1,767,713
Tax on profit
9
(1,423,437)
(415,941)
Profit for the financial year
4,095,344
1,351,772

The profit and loss account has been prepared on the basis that all operations are continuing operations.

MANSFIELD, POLLARD & CO. LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 10 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
11
39,280
37,380
Tangible assets
12
1,384,083
1,544,618
1,423,363
1,581,998
Current assets
Stocks
13
415,593
443,281
Debtors
14
9,617,120
13,332,720
Cash at bank and in hand
5,708,076
1,120,420
15,740,789
14,896,421
Creditors: amounts falling due within one year
15
(5,428,603)
(7,173,007)
Net current assets
10,312,186
7,723,414
Total assets less current liabilities
11,735,549
9,305,412
Creditors: amounts falling due after more than one year
16
-
0
(56,841)
Provisions for liabilities
Deferred tax liability
18
318,000
276,366
(318,000)
(276,366)
Net assets
11,417,549
8,972,205
Capital and reserves
Called up share capital
20
263,458
263,458
Profit and loss reserves
11,154,091
8,708,747
Total equity
11,417,549
8,972,205

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 12 March 2026 and are signed on its behalf by:
Ms L Ellis-Frankland
Director
Company registration number 00135633 (England and Wales)
MANSFIELD, POLLARD & CO. LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JULY 2025
- 11 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 August 2023
263,458
8,256,975
8,520,433
Year ended 31 July 2024:
Profit and total comprehensive income
-
1,351,772
1,351,772
Dividends
10
-
(900,000)
(900,000)
Balance at 31 July 2024
263,458
8,708,747
8,972,205
Year ended 31 July 2025:
Profit and total comprehensive income
-
4,095,344
4,095,344
Dividends
10
-
(1,650,000)
(1,650,000)
Balance at 31 July 2025
263,458
11,154,091
11,417,549
MANSFIELD, POLLARD & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 12 -
1
Accounting policies
Company information

Mansfield, Pollard & Co. Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 1, Royal Sanders Buildings Dudley Hill Business Park, Rook Lane, Bradford, West Yorkshire, England, BD4 9NU.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of Mansfield Pollard Group Limited. These consolidated financial statements are available from its registered office.

MANSFIELD, POLLARD & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 13 -
1.2
Going concern

The Company's business activities, together with the factors likely to affect its future development, performance and position are set out in the Strategic Report and Directors' Report to the financial statements.true

As noted in the principle risks and uncertainties section of the strategic report. The principal risk for the current and coming year continues to stem from UK economic uncertainty and its effect on major investment and growth plans. This is particularly evident in the rapidly evolving Data Centre market, where AI-driven change and significant capital requirements are reshaping demand. As a result, revenue from this sector is expected to fall materially in the next financial year. However, the Board remains confident beyond this period, supported by the business’s strong capital position, the planned commencement of other major projects, and the introduction of new hyperscale sites that are expected to sustain long‑term growth as previously forecast.

With commodity inflation easing across much of the supply chain and interest rates expected to decline more meaningfully through 2026, the Board anticipates that the broader portfolio developed over the last 2–3 years will begin to deliver larger project wins across multiple sectors. Growth is expected in areas such as Public and Healthcare, helping to balance any timing delays in the Data Centre pipeline and providing a solid foundation for continued expansion.

The Company's forecasts and projections, taking into account all of the above show that the Company is expected to trade in line with forecasts and has sufficient resources to meet it's obligations as they fall due for at least 12 months from the date of signing these financial statements.

As a consequence, the directors believe that the Company is well placed to manage its business risks successfully and has adequate resources to continue trading successfully for the foreseeable future. Therefore the directors continue to adopt the going concern basis in preparing these financial statements.

1.3
Revenue

Revenue is recognised to the extent that it is probable that the economic benefit will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Where the outcome of a contract can be estimated reliably, revenue and costs are recognised by reference to the stage of completion of the contract at the reporting date. Variations in contract work, claims and incentive payments are included to the extent that the amount can be measured reliably and its receipt is considered probable.

When it is probable that the total contract costs will exceed total contract revenue, the expected loss is recognised as an expense immediately.

Where the outcome of a contract cannot be estimated reliably, contract revenue is recognised to the extent of contract costs incurred where it is probable that they will be recoverable. Contract costs are recognised as expenses in the period in which they are incurred. When costs incurred in securing a contract are recognised as an expense in the period in which they are incurred, they are not included in contract costs if the contract is obtained in a subsequent period.

The "percentage of completion method" is used to determine the appropriate amount to recognise as revenue in a given period. The stage of completion is measured by the proportion of contract costs incurred for work performed to date compared to the estimated total contract costs. Costs incurred in the year in connection with future activity on a contract are excluded from the contract costs in determining the stage of completion. Accrued and deferred income that is generated as a result of using the percentage of completion method are recognised as follows:

- Long term contracts - within gross amounts owed by contract customers and accruals and deferred income

- WIP contracts - within prepayments and accruals and deferred income.

MANSFIELD, POLLARD & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 14 -
1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software
25% straight line
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
10%-15% Straight line
Plant, machinery and office equipment
10%-25% Straight line
Motor vehicles
20% Straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

MANSFIELD, POLLARD & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 15 -
1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

MANSFIELD, POLLARD & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 16 -
Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are s ubsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value th r ough profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

MANSFIELD, POLLARD & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 17 -
Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

MANSFIELD, POLLARD & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 18 -
1.14
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Long term contracts

The stage of completion for long term contracts is measured by the proportion of contract costs incurred for work performed to date compared to the estimated total contract costs. Calculations for the total contract costs require judgements to be made including forecasts for material usage and labour costs.

3
Turnover and other revenue
2025
2024
£
£
Turnover analysed by class of business
Contract revenue for sales of goods and services
27,858,479
23,797,985
2025
2024
£
£
Turnover analysed by geographical market
United Kingdom
27,858,479
23,797,985
MANSFIELD, POLLARD & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
3
Turnover and other revenue
(Continued)
- 19 -
2025
2024
£
£
Other revenue
Interest income
-
509
4
Operating profit
2025
2024
Operating profit for the year is stated after charging/(crediting):
£
£
Exchange gains
(11,750)
-
0
Fees payable to the company's auditor for the audit of the company's financial statements
45,000
36,000
Depreciation of tangible fixed assets
237,086
223,580
Loss on disposal of tangible fixed assets
1,837
74,969
Amortisation of intangible assets
9,364
9,697
Operating lease charges
1,263,816
851,247

Audit fees noted above relate to the group as a whole. These were paid on behalf of the group by Mansfield, Pollard and Co. Limited.

5
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Office and management
55
49
Production
100
96
Total
155
145

Their aggregate remuneration comprised:

2025
2024
£
£
Wages and salaries
6,398,435
5,705,370
Social security costs
704,633
589,154
Pension costs
218,657
223,369
7,321,725
6,517,893
MANSFIELD, POLLARD & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 20 -
6
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
371,929
234,377
Company pension contributions to defined contribution schemes
35,332
6,600
407,261
240,977
Remuneration disclosed above include the following amounts paid to the highest paid director:
2025
2024
£
£
Remuneration for qualifying services
205,159
116,303
Company pension contributions to defined contribution schemes
8,332
-

During the year retirement benefits were accruing to 1 director (2024 - 1) in respect of defined contribution pension schemes.

7
Interest receivable and similar income
2025
2024
£
£
Interest income
Other interest income
-
0
509
8
Interest payable and similar expenses
2025
2024
£
£
Interest on bank overdrafts and loans
2,068
12,280
Interest on finance leases and hire purchase contracts
-
459
2,068
12,739
9
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
1,423,017
399,392
Adjustments in respect of prior periods
(41,214)
9,655
Total current tax
1,381,803
409,047
MANSFIELD, POLLARD & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
9
Taxation
2025
2024
£
£
(Continued)
- 21 -
Deferred tax
Origination and reversal of timing differences
41,634
6,894
Total tax charge
1,423,437
415,941

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
5,518,781
1,767,713
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
1,379,695
441,928
Tax effect of expenses that are not deductible in determining taxable profit
29,537
27,282
Tax effect of income not taxable in determining taxable profit
-
0
(19,419)
Adjustments in respect of prior years
(41,214)
9,655
Adjustments to tax charge in respect of prior periods - deferred tax
19,347
(1,392)
Additional deduction for R&D expenditure
-
0
(43,000)
Fixed asset differences
3,613
887
Movement in deferred tax not recognised
32,459
-
0
Taxation charge for the year
1,423,437
415,941
10
Dividends
2025
2024
£
£
Final paid
1,650,000
900,000
MANSFIELD, POLLARD & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 22 -
11
Intangible fixed assets
Software
£
Cost
At 1 August 2024
99,162
Additions
11,264
At 31 July 2025
110,426
Amortisation and impairment
At 1 August 2024
61,782
Amortisation charged for the year
9,364
At 31 July 2025
71,146
Carrying amount
At 31 July 2025
39,280
At 31 July 2024
37,380
12
Tangible fixed assets
Leasehold improvements
Plant, machinery and office equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 August 2024
486,871
2,384,700
87,393
2,958,964
Additions
7,906
77,398
-
0
85,304
Disposals
-
0
-
0
(58,758)
(58,758)
At 31 July 2025
494,777
2,462,098
28,635
2,985,510
Depreciation and impairment
At 1 August 2024
49,554
1,294,687
70,105
1,414,346
Depreciation charged in the year
46,940
185,723
4,423
237,086
Eliminated in respect of disposals
-
0
-
0
(50,005)
(50,005)
At 31 July 2025
96,494
1,480,410
24,523
1,601,427
Carrying amount
At 31 July 2025
398,283
981,688
4,112
1,384,083
At 31 July 2024
437,317
1,090,013
17,288
1,544,618
MANSFIELD, POLLARD & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
12
Tangible fixed assets
(Continued)
- 23 -

Included within tangible fixed assets are assets held under finance leases or hire purchase contracts, as follows:

2025
2024
£
£
Plant, machinery and office equipment
479,483
572,954
13
Stocks
2025
2024
£
£
Raw materials and consumables
415,593
443,281
14
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,327,711
4,806,558
Gross amounts owed by contract customers
628,882
718,225
Amounts owed by group undertakings
6,004,877
6,786,629
Other debtors
161,812
135,890
Prepayments and accrued income
493,838
885,418
9,617,120
13,332,720

Amounts owed by group undertakings are unsecured, interest free and repayable on demand.

15
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Obligations under finance leases
17
57,298
107,647
Trade creditors
1,911,167
2,801,244
Corporation tax
889,579
458,015
Other taxation and social security
213,008
306,477
Other creditors
88,872
219,784
Accruals and deferred income
2,268,679
3,279,840
5,428,603
7,173,007

Included within accruals and deferred income are amounts due to customers (deferred income) for amounts paid for in advance totalling £1,310,356 (2024: £2,982,350).

MANSFIELD, POLLARD & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 24 -
16
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Obligations under finance leases
17
-
0
56,841

Secured creditors

Finance lease obligations totalling £57,298 (2024: £164,488) are secured against the assets to which they relate.

17
Finance lease obligations
2025
2024
Amounts due:
£
£
Within one year
57,298
107,647
After more than one year
-
0
56,841
57,298
164,488
2025
2024
Future minimum lease payments due under finance leases:
£
£
Within one year
57,298
107,647
In two to five years
-
0
56,841
57,298
164,488
18
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Fixed asset timing differences
286,000
286,144
Short term timing differences
32,000
(9,778)
318,000
276,366
2025
Movements in the year:
£
Liability at 1 August 2024
276,366
Charge to profit or loss
41,634
Liability at 31 July 2025
318,000
MANSFIELD, POLLARD & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
18
Deferred taxation
(Continued)
- 25 -

Of the deferred tax liability set out above, £59,000 is expected to reverse within 12 months and relates to accelerated capital allowances that are expected to mature in the same period.

19
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
218,657
223,369

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund. Contributions totalling £44,964 (2024: £39,113) were payable to the fund at the balance sheet date and are included in creditors.

20
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
263,458
263,458
263,458
263,458

The ordinary shares have full voting rights, rights to dividends and rights to participate in a distribution. The shares are not redeemable.

21
Financial commitments, guarantees and contingent liabilities

The facilities in place with Clydesdale Bank PLC (trading as Virgin Money) are secured by a debenture creating a fixed and floating charge over the assets of the company and a counter indemnity.

22
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within 1 year
979,819
966,177
Years 2-5
1,343,032
361,007
2,322,851
1,327,184
23
Related party transactions

The Company is a wholly owned subsidiary of Mansfield Pollard (Holdings) Limited and has taken the exemption available in Section 33 of FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" related party disclosures from the requirement to disclose transactions with wholly owned group companies.

MANSFIELD, POLLARD & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 26 -
24
Ultimate controlling party

The ultimate parent undertaking is Mansfield Pollard Group Limited, a company incorporated in England and Wales. The directors consider L Ellis-Frankland to be the ultimate controlling party.

The immediate parent company is Mansfield Pollard (Holdings) Limited. These financial statements are included in the consolidated financial statements of Mansfield Pollard Group Limited for the year ended 31 July 2025.

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