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REGISTERED NUMBER: 10122810 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30th September 2025 |

| for |

| Contractus Limited |

| Contractus Limited (Registered number: 10122810) |

Contents of the Financial Statements

for the Year Ended 30th September 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Contractus Limited |

Company Information

for the Year Ended 30th September 2025

| DIRECTORS: | N Sabell

| T Topcott

| J Bird

| K Sabell

| Mrs E L Holloway

| Mrs L J Holman

| REGISTERED OFFICE: | G16 Allen House Business Centre

| The Maltings

| Station Road

| Sawbridgeworth

| Hertfordshire

| CM21 9JX

| REGISTERED NUMBER: | 10122810 (England and Wales)

| ACCOUNTANTS: | Ashmole & Co

| Chartered Certified Accountants

| Castle House

| High Street

| Ammanford

| Carmarthenshire

| SA18 2NB

| Contractus Limited (Registered number: 10122810) |

Abridged Balance Sheet

30th September 2025

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 5,066 |  | 7,822 |  |

Investments | 5 | 3,928 |  | 3,928 |  |

8,994 |  | 11,750 |  |

CURRENT ASSETS

Debtors | 26,971 |  | 76,634 |  |

Cash at bank | 38,597 |  | 146,780 |  |

65,568 |  | 223,414 |  |

CREDITORS

Amounts falling due within one year | (50,824 | ) | (42,869 | ) |

NET CURRENT ASSETS | 14,744 |  | 180,545 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 23,738 |  | 192,295 |  |

CREDITORS

Amounts falling due after more than one year | (36,663 | ) | (27,228 | ) |

PROVISIONS FOR LIABILITIES | - |  | (1,044 | ) |

NET (LIABILITIES)/ASSETS | (12,925 | ) | 164,023 |  |

| Contractus Limited (Registered number: 10122810) |

Abridged Balance Sheet - continued

30th September 2025

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (13,025 | ) | 163,923 |  |

SHAREHOLDERS' FUNDS | (12,925 | ) | 164,023 |  |

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

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30th September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 11th February 2026 and were signed on its behalf by:

Mrs L J Holman - Director

| Contractus Limited (Registered number: 10122810) |

Notes to the Financial Statements

for the Year Ended 30th September 2025

1. | STATUTORY INFORMATION

| Contractus 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.

| Plant and machinery etc | - | 20% on cost

| 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.

| 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.

| 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.

| Contractus Limited (Registered number: 10122810) |

Notes to the Financial Statements - continued

for the Year Ended 30th September 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 11 (2024 - 14 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1st October 2024

| and 30th September 2025 | 15,931 |  |

| DEPRECIATION

| At 1st October 2024 | 8,109 |  |

| Charge for year | 2,756 |  |

| At 30th September 2025 | 10,865 |  |

| NET BOOK VALUE

| At 30th September 2025 | 5,066 |  |

| At 30th September 2024 | 7,822 |  |

5. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1st October 2024

| and 30th September 2025 | 3,928 |  |

| NET BOOK VALUE

| At 30th September 2025 | 3,928 |  |

| At 30th September 2024 | 3,928 |  |

6. | POST BALANCE SHEET EVENTS

| Subsequent Share Issue

| Subsequent to the reporting date, on 19 November 2025, the company successfully issued 50,000 new ordinary shares of £1 each at nominal value to current shareholders. This transaction generated gross proceeds of £50,000 for the company. The purpose of the share issue was to secure additional working capital.

| As the conditions giving rise to the share issue occurred after the balance sheet date, this event is classified as a non-adjusting event under FRS 102 (Section 32) and the financial statements for the year ended 30th September 2025 have not been adjusted to reflect this transaction. The proceeds will be reflected in the financial statements for the year ending 30th September 2026.

| Contractus Limited (Registered number: 10122810) |

Notes to the Financial Statements - continued

for the Year Ended 30th September 2025

7. | GOING CONCERN

| The directors have considered the company's financial position, cash flow forecasts, and principal risks for a period of at least 12 months from the date of approval of these financial statements.

| At the balance sheet date, the company's liabilities exceeded its assets. Subsequent to the reporting date, the company raised additional equity funding of £50,000 to provide working capital and support ongoing operations.

| The directors have prepared cash flow forecasts which reflect current trading, anticipated recoveries, and the company's cost base. While the timing of certain income receipts can vary due to the contingent nature of some audit fees, the directors consider the assumptions used to be reasonable based on current client activity and pipeline.

| Accordingly, the directors are satisfied that the company has adequate resources to continue in operational existence for the foreseeable future, and the financial statements have been prepared on a going concern basis