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REGISTERED NUMBER: 11089004 (England and Wales)

| MCCARRON COATES LTD |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST DECEMBER 2025 |

MCCARRON COATES LTD (REGISTERED NUMBER: 11089004)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

| Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |  | to |  | 5

MCCARRON COATES LTD (REGISTERED NUMBER: 11089004)

BALANCE SHEET

31ST DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 137,337 |  | 164,355 |  |

Tangible assets | 5 | 180,770 |  | 37,633 |  |

318,107 |  | 201,988 |  |

CURRENT ASSETS

Debtors | 6 | 852,249 |  | 506,214 |  |

Cash at bank | 57,522 |  | 296,819 |  |

909,771 |  | 803,033 |  |

CREDITORS

Amounts falling due within one year | 7 | 252,082 |  | 271,805 |  |

NET CURRENT ASSETS | 657,689 |  | 531,228 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 975,796 |  | 733,216 |  |

PROVISIONS FOR LIABILITIES | 39,338 |  | 7,142 |  |

NET ASSETS | 936,458 |  | 726,074 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 6 |  | 6 |  |

Retained earnings | 936,452 |  | 726,068 |  |

SHAREHOLDERS' FUNDS | 936,458 |  | 726,074 |  |

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

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

P Coates - Director

MCCARRON COATES LTD (REGISTERED NUMBER: 11089004)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

1. | STATUTORY INFORMATION

| Mccarron Coates Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 11089004

| Registered office: | Unit 17 Howley Park Business Village

| Pullan Way

| Morley

| Leeds

| West Yorkshire

| LS27 0BZ

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.

| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

| At the time of signing these accounts, having considered the economic climate, the directors expectations and intentions for the next 12 months, and the availability of working capital, the directors are of the opinion that the company will remain viable for the foreseeable future and accordingly these financial statements have been prepared on the going concern basis.

| Turnover

| Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

| When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

| Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

| Goodwill

| Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life.

| For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

MCCARRON COATES LTD (REGISTERED NUMBER: 11089004)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Deprecation 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.

| Leasehold land and buildings |  | - over period of lease |

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

| Computers |  | -33% straight line |

| Fixed assets are assessed for impairment at each period end and any losses recognised in the income statement.

| Financial instruments

| The company only enters into transactions in 'basic' financial instruments which result in the recognition of assets and liabilities; these include trade and other debtors and creditors, bank balances, loans from banks and other third parties, and loans to related parties. These are recognised in the company's balance sheet when it becomes party to the contractual provisions of the instrument.

| Basic financial assets (other than those classified as payable within one year) are initially measured at cost and are subsequently carried at cost or amortised cost using the effective interest method, less any impairment losses. Basic financial assets classed as receivable within one year are not amortised.

| Basic financial liabilities (other than those classified as payable within one year) are initially measured at present value of future cash flows and subsequently at amortised cost using the effective interest method. Basic financial liabilities classed as payable within one year are not amortised.

| Financial assets and liabilities are offset, with the net amount reported 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.

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 22 (2024 - 18 ) .

MCCARRON COATES LTD (REGISTERED NUMBER: 11089004)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1st January 2025

| and 31st December 2025 | 270,172 |  |

| AMORTISATION

| At 1st January 2025 | 105,817 |  |

| Charge for year | 27,018 |  |

| At 31st December 2025 | 132,835 |  |

| NET BOOK VALUE

| At 31st December 2025 | 137,337 |  |

| At 31st December 2024 | 164,355 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1st January 2025 | 9,066 |  | 97,208 |  | 106,274 |  |

| Additions | 14,352 |  | 150,435 |  | 164,787 |  |

| At 31st December 2025 | 23,418 |  | 247,643 |  | 271,061 |  |

| DEPRECIATION

| At 1st January 2025 | - |  | 68,641 |  | 68,641 |  |

| Charge for year | - |  | 21,650 |  | 21,650 |  |

| At 31st December 2025 | - |  | 90,291 |  | 90,291 |  |

| NET BOOK VALUE

| At 31st December 2025 | 23,418 |  | 157,352 |  | 180,770 |  |

| At 31st December 2024 | 9,066 |  | 28,567 |  | 37,633 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 705,055 |  | 440,657 |  |

| Amounts owed by participating interests | 88,539 |  | 25,430 |  |

| Other debtors | 58,655 |  | 40,127 |  |

852,249 |  | 506,214 |  |

MCCARRON COATES LTD (REGISTERED NUMBER: 11089004)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 17,631 |  | - |  |

| Taxation and social security | 136,188 |  | 174,303 |  |

| Other creditors | 98,263 |  | 97,502 |  |

252,082 |  | 271,805 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 57,567 |  | - |  |

| Between one and five years | 197,777 |  | - |  |

| In more than five years | 259,996 |  | - |  |

515,340 |  | - |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 48 | Ordinary A | £0.10 | 5 |  | 5 |  |

| 12 | Ordinary B | £0.10 | 1 |  | 1 |  |

6 |  | 6 |  |

| Ordinary A and Ordinary B shares of £0.10 each rank pari passu in all respects, except that differing rates of dividend may be declared on each class of share.

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| At the year end there were amounts due from directors of £1,407 (2024: £6,770) which is included in other debtors. No interest is payable thereon and there is no fixed date for repayment.