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REGISTERED NUMBER: 07913678 (England and Wales)

Strategic Report, Report of the Directors and

Financial Statements

for the Year Ended 31 March 2025

for

P.O.C. Contractors Limited

P.O.C. Contractors Limited (Registered number: 07913678)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Strategic Report | 2 |

Report of the Directors | 3 |

Report of the Independent Auditors | 5 |

Income Statement | 8 |

Other Comprehensive Income | 9 |

Statement of Financial Position | 10 |

Statement of Changes in Equity | 11 |

Statement of Cash Flows | 12 |

Notes to the Statement of Cash Flows | 13 |

Notes to the Financial Statements | 14 |

P.O.C. Contractors Limited

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | P O'Connor

| D R O'Connor

| REGISTERED OFFICE: | Venture House

| Calne Road

| Lyneham

| Chippenham

| SN15 4PP

| BUSINESS ADDRESS: | The Nexus Building

| Darby Close

| Cheney Manor

| Swindon

| SN2 2PN

| REGISTERED NUMBER: | 07913678 (England and Wales)

| AUDITORS: | Venture House Business Service Limited

| Chartered Accountants and

| Statutory Auditors

| Venture House

| Calne Road

| Lyneham

| Chippenham

| SN15 4PP

P.O.C. Contractors Limited (Registered number: 07913678)

Strategic Report

for the Year Ended 31 March 2025

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

REVIEW OF BUSINESS

Turnover increased from £13,011,084 to £18,278,362. Gross profit also increased from £3,962,189 to £5,192,762 with net profit before tax increasing from £2,229,649 to £3,017,454.

Net assets fell in the period from £9,342,562 to £4,558,454 mainly due to dividends paid up to the holding company.

As regarding the need to foster business relationships with suppliers, customers, and others, the directors consider the needs of these parties in its decision making process.

PRINCIPAL RISKS AND UNCERTAINTIES

The company operates in the residential and non residential construction sector. This sectors risks include material price fluctuations and labour shortages.

FINANCIAL KEY PERFORMANCE INDICATORS (KPIS)

The key KPI's of the company are cash at bank and sales.

The accounts disclose a fair summary of the trade for the period.

ON BEHALF OF THE BOARD:

D R O'Connor - Director

17 March 2026

P.O.C. Contractors Limited (Registered number: 07913678)

Report of the Directors

for the Year Ended 31 March 2025

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

PRINCIPAL ACTIVITIES

The principal activities of the company in the year under review were those of groundworks and civil engineering contractor.

DIVIDENDS

Share Type |  | Total Dividends |  | Description |

Ordinary A shares of £1 each |  | 7,070,800 |  | Interim dividends throughout the period |

Ordinary B shares of £1 each |  | 90,000 |  | Interim dividends throughout the period |

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.

P O'Connor

D R O'Connor

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors 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;

- | 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.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

P.O.C. Contractors Limited (Registered number: 07913678)

Report of the Directors

for the Year Ended 31 March 2025

AUDITORS

The auditors, Venture House Business Service Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

D R O'Connor - Director

17 March 2026

Report of the Independent Auditors to the Members of

P.O.C. Contractors Limited

Opinion

We have audited the financial statements of P.O.C. Contractors Limited (the 'company') for the year ended 31 March 2025 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity, Statement of Cash Flows and Notes to the Statement of Cash Flows, Notes to the Financial Statements, including a summary of 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 March 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 Auditors' 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 directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

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.

In connection with our audit of the financial statements, 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 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 the audit:

- | the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of

P.O.C. Contractors Limited

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 identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where 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 Statement of Directors' Responsibilities set out on page three, 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 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.

Auditors' 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 a Report of the Auditors 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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Discussions were held with, and enquiries made of, management and those charged with governance with a view to identifying those laws and regulations that could be expected to have a material impact on the financial statements. During the engagement team briefing, the outcomes of these discussions and enquiries were shared with the team, as well as consideration as to where and how fraud may occur in the entity.

The laws and regulations considered to have a direct effect on the financial statements include UK financial reporting standards, Company Law, Tax and Pensions legislation, and distributable profits legislation.

Audit procedures undertaken in response to the potential risks relating to irregularities (which include fraud and non-compliance with laws and regulations) comprised of: enquiries of management and those charged with governance as to whether the entity complies with such laws and regulations; enquiries with the same concerning any actual or potential litigation or claims; inspection of relevant legal correspondence; testing the appropriateness of entries in the nominal ledger, including journal entries; reviewing transactions around the end of the reporting period; and the performance of analytical procedures to identify unexpected movements in account balances which may be indicative of fraud.

No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity's controls, and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities that result from error. As explained above, there is an unavoidable risk that material misstatements may not be detected, even though the audit has been planned and performed in accordance with ISAs (UK).

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Report of the Independent Auditors to the Members of

P.O.C. Contractors Limited

Other matters which we | required to address

The prior period financial statements were not subject to audit due to the company's audit exemption status under both Section 476 and Section 477 of the Companies Act 2006.

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 a Report of the Auditors 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.

Christopher Baylis (Senior Statutory Auditor)

for and on behalf of Venture House Business Service Limited

Chartered Accountants and

Statutory Auditors

Venture House

Calne Road

Lyneham

Chippenham

SN15 4PP

17 March 2026

P.O.C. Contractors Limited (Registered number: 07913678)

Income Statement

for the Year Ended 31 March 2025

| 31.3.25 |  | 31.3.24

| as | restated |

| Notes | £ | £ |

TURNOVER | 18,262,268 |  | 13,011,084 |  |

Cost of sales | 13,112,280 |  | 9,048,961 |  |

GROSS PROFIT | 5,149,988 |  | 3,962,123 |  |

Administrative expenses | 2,115,293 |  | 1,680,038 |  |

3,034,695 |  | 2,282,085 |  |

Other operating income | 576 |  | 3,438 |  |

OPERATING PROFIT | 4 | 3,035,271 |  | 2,285,523 |  |

Interest receivable and similar income | 10,893 |  | 5,628 |  |

3,046,164 |  | 2,291,151 |  |

Interest payable and similar expenses | 5 | 66,578 |  | 61,502 |  |

PROFIT BEFORE TAXATION | 2,979,586 |  | 2,229,649 |  |

Tax on profit | 6 | 759,802 |  | 659,939 |  |

PROFIT FOR THE FINANCIAL YEAR | 2,219,784 |  | 1,569,710 |  |

P.O.C. Contractors Limited (Registered number: 07913678)

Other Comprehensive Income

for the Year Ended 31 March 2025

| 31.3.25 |  | 31.3.24

| as | restated |

| Notes | £ | £ |

PROFIT FOR THE YEAR | 2,219,784 |  | 1,569,710 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 2,219,784 |  | 1,569,710 |  |

| Note

Prior year adjustment | 8 | (401,760 | ) |

TOTAL COMPREHENSIVE INCOME SINCE LAST ANNUAL REPORT | 1,818,024 |  |

P.O.C. Contractors Limited (Registered number: 07913678)

Statement of Financial Position

31 March 2025

| 31.3.25 |  | 31.3.24 |  | 1.4.23

| as | restated |

| Notes | £ | £ | £ |

FIXED ASSETS

Tangible assets | 9 | 2,002,233 |  | 2,357,956 |  | 1,337,534 |  |

CURRENT ASSETS

Stocks | 10 | 180,000 |  | 248,000 |  | 220,000 |  |

Debtors | 11 | 4,903,440 |  | 6,854,909 |  | 3,907,449 |  |

Cash at bank | 6,002,966 |  | 9,125,180 |  | 6,681,850 |  |

11,086,406 |  | 16,228,089 |  | 10,809,299 |  |

CREDITORS

Amounts falling due within one year | 12 | (6,565,820 | ) | (6,885,527 | ) | (2,266,529 | ) |

NET CURRENT ASSETS | 4,520,586 |  | 9,342,562 |  | 8,542,770 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 6,522,819 |  | 11,700,518 |  | 9,880,304 |  |

CREDITORS

Amounts falling due after more than one year | 13 | (250,893 | ) | (455,826 | ) | (260,633 | ) |

PROVISIONS FOR LIABILITIES | 16 | (438,250 | ) | (470,000 | ) | (253,889 | ) |

NET ASSETS | 5,833,676 |  | 10,774,692 |  | 9,365,782 |  |

CAPITAL AND RESERVES

Called up share capital | 17 | 30 |  | 30 |  | 30 |  |

Retained earnings | 18 | 5,833,646 |  | 10,774,662 |  | 9,365,752 |  |

SHAREHOLDERS' FUNDS | 5,833,676 |  | 10,774,692 |  | 9,365,782 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 17 March 2026 and were signed on its behalf by:

D R O'Connor - Director

P.O.C. Contractors Limited (Registered number: 07913678)

Statement of Changes in Equity

for the Year Ended 31 March 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 April 2023 | 30 |  | 9,365,752 |  | 9,365,782 |  |

Changes in equity

Dividends | - |  | (160,800 | ) | (160,800 | ) |

Total comprehensive income | - |  | 1,971,470 |  | 1,971,470 |  |

Balance at 31 March 2024 | 30 |  | 11,176,422 |  | 11,176,452 |  |

Prior year adjustment | - |  | (401,760 | ) | (401,760 | ) |

As restated | 30 |  | 10,774,662 |  | 10,774,692 |  |

Changes in equity

Dividends | - |  | (7,160,800 | ) | (7,160,800 | ) |

Total comprehensive income | - |  | 2,219,784 |  | 2,219,784 |  |

Balance at 31 March 2025 | 30 |  | 5,833,646 |  | 5,833,676 |  |

P.O.C. Contractors Limited (Registered number: 07913678)

Statement of Cash Flows

for the Year Ended 31 March 2025

| 31.3.25 |  | 31.3.24

| as | restated |

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 5,385,595 |  | 4,235,848 |  |

Interest paid | - |  | (172 | ) |

Interest element of hire purchase payments paid | (66,578 | ) | (61,330 | ) |

Tax paid | (302,321 | ) | (32,964 | ) |

Net cash from operating activities | 5,016,696 |  | 4,141,382 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (765,542 | ) | (766,372 | ) |

Sale of tangible fixed assets | 559,471 |  | 98,595 |  |

Interest received | 10,893 |  | 5,628 |  |

Net cash from investing activities | (195,178 | ) | (662,149 | ) |

Cash flows from financing activities

Capital repayments in year | (484,766 | ) | (783,093 | ) |

Amount introduced by directors | 28,106 |  | 216,359 |  |

Amount withdrawn by directors | (326,272 | ) | (308,369 | ) |

Equity dividends paid | (7,160,800 | ) | (160,800 | ) |

Net cash from financing activities | (7,943,732 | ) | (1,035,903 | ) |

(Decrease)/increase in cash and cash equivalents | (3,122,214 | ) | 2,443,330 |  |

Cash and cash equivalents at beginning of year | 2 | 9,125,180 |  | 6,681,850 |  |

Cash and cash equivalents at end of year | 2 | 6,002,966 |  | 9,125,180 |  |

P.O.C. Contractors Limited (Registered number: 07913678)

Notes to the Statement of Cash Flows

for the Year Ended 31 March 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| 31.3.25 |  | 31.3.24

| as | restated |

£ | £ |

| Profit before taxation | 2,979,586 |  | 2,229,649 |  |

| Depreciation charges | 1,045,537 |  | 922,870 |  |

| Profit on disposal of fixed assets | (192,993 | ) | (77,296 | ) |

| Finance costs | 66,578 |  | 61,502 |  |

| Finance income | (10,893 | ) | (5,628 | ) |

3,887,815 |  | 3,131,097 |  |

| Decrease/(increase) in stocks | 68,000 |  | (28,000 | ) |

| Decrease/(increase) in trade and other debtors | 2,249,635 |  | (2,855,450 | ) |

| (Decrease)/increase in trade and other creditors | (819,855 | ) | 3,988,201 |  |

| Cash generated from operations | 5,385,595 |  | 4,235,848 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Statement of Cash Flows in respect of cash and cash equivalents are in respect of these Statement of Financial Position amounts:

| Year ended 31 March 2025

| 31.3.25 |  | 1.4.24

£ | £ |

| Cash and cash equivalents | 6,002,966 |  | 9,125,180 |  |

| Year ended 31 March 2024

| 31.3.24 |  | 1.4.23

| as restated |

£ | £ |

| Cash and cash equivalents | 9,125,180 |  | 6,681,850 |  |

3. | ANALYSIS OF CHANGES IN NET FUNDS

| Other |

| non-cash |

| At 1.4.24 | Cash flow | changes | At 31.3.25

£ | £ | £ | £ |

| Net cash |

| Cash at bank | 9,125,180 |  | (3,122,214 | ) | 6,002,966 |  |

9,125,180 |  | (3,122,214 | ) | 6,002,966 |  |

| Debt

| Finance leases | (926,074 | ) | 484,766 |  | - |  | (732,058 | ) |

(926,074 | ) | 484,766 |  | - |  | (732,058 | ) |

| Total | 8,199,106 |  | (2,637,448 | ) | - |  | 5,270,908 |  |

P.O.C. Contractors Limited (Registered number: 07913678)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| P.O.C. 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.

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Significant judgements and estimates

| In the application of the company's accounting policies, which are described in note 2, management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying 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 on going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

| Significant judgments are work in progress and deferred income.

| 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 25% on cost

| Motor vehicles | - | 20% on cost

| Computer equipment | - | 25% on cost

| Stocks

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

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

P.O.C. Contractors Limited (Registered number: 07913678)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments.

| Basic financial assets, including trade and other receivables and cash and bank balances, are initially recognised at transaction price, 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. Such assets are subsequently carried at amortised cost using the effective interest method.

| Basic financial liabilities, including trade and other payables, bank loans and loans from fellow group companies, 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 receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Financial assets and liabilities are offset and 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.

| 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 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

P.O.C. Contractors Limited (Registered number: 07913678)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

3. | EMPLOYEES AND DIRECTORS

| 31.3.25 |  | 31.3.24

| as | restated |

£ | £ |

| Wages and salaries | 1,325,257 |  | 1,320,224 |  |

| Social security costs | 144,086 |  | 147,303 |  |

| Other pension costs | 24,068 |  | 20,862 |  |

1,493,411 |  | 1,488,389 |  |

| The average number of employees during the year was as follows:

| 31.3.25 |  | 31.3.24

| as | restated |

| Management | 2 |  | 2 |  |

| Support staff | 6 |  | 5 |  |

| Site workers | 18 |  | 41 |  |

26 |  | 48 |  |

| 31.3.25 |  | 31.3.24

| as | restated |

£ | £ |

| Directors' remuneration | 13,170 |  | 16,796 |  |

4. | OPERATING PROFIT

| The operating profit is stated after charging/(crediting):

| 31.3.25 |  | 31.3.24

| as | restated |

£ | £ |

| Hire of plant and machinery | 806,909 |  | 363,926 |  |

| Other operating leases | 43,884 |  | 44,620 |  |

| Depreciation - owned assets | 487,528 |  | 417,022 |  |

| Depreciation - assets on hire purchase contracts | 558,009 |  | 505,847 |  |

| Profit on disposal of fixed assets | (192,993 | ) | (77,296 | ) |

| Auditors' remuneration | 16,750 |  | - |  |

| Auditors' remuneration for non audit work | 2,250 |  | - |  |

5. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 31.3.25 |  | 31.3.24

| as | restated |

£ | £ |

| Bank interest | - |  | 172 |  |

| Hire purchase | 66,578 |  | 61,330 |  |

66,578 |  | 61,502 |  |

P.O.C. Contractors Limited (Registered number: 07913678)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

6. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 31.3.25 |  | 31.3.24

| as | restated |

£ | £ |

| Current tax:

| UK corporation tax | 791,552 |  | 443,828 |  |

| Deferred tax | (31,750 | ) | 216,111 |  |

| Tax on profit | 759,802 |  | 659,939 |  |

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

| 31.3.25 |  | 31.3.24

| as | restated |

£ | £ |

| Profit before tax | 2,979,586 |  | 2,229,649 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%) | 744,897 |  | 557,412 |  |

| Effects of:

| Expenses not deductible for tax purposes | 291,912 |  | 238,108 |  |

| Capital allowances in excess of depreciation | (31,750 | ) | - |  |

| Depreciation in excess of capital allowances | - |  | 216,111 |  |

| Capital allowances | (245,257 | ) | (452,132 | ) |

| Effect of prior year adjustment | - |  | 100,440 |  |

| Total tax charge | 759,802 |  | 659,939 |  |

7. | DIVIDENDS

| 31.3.25 |  | 31.3.24

| as | restated |

£ | £ |

| Ordinary A shares of £1 each

| Interim | 7,070,800 |  | 70,800 |  |

| Ordinary B shares of £1 each

| Interim | 90,000 |  | 90,000 |  |

7,160,800 |  | 160,800 |  |

8. | PRIOR YEAR ADJUSTMENT

| Last year a provision for bank interest received was included of £401,760. It has subsequently been confirmed that this account does not bear interest so the provision has been reversed.

| The effect on the financial statements is a reduction of cash at bank of £401,760 and a reduction in interest received of £401,760.

P.O.C. Contractors Limited (Registered number: 07913678)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

9. | TANGIBLE FIXED ASSETS

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

| property |  | machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2024 | 201,690 |  | 3,915,587 |  | 1,000,056 |  | 6,048 |  | 5,123,381 |  |

| Additions | - |  | 958,771 |  | 91,180 |  | 6,341 |  | 1,056,292 |  |

| Disposals | (201,690 | ) | (585,950 | ) | (112,266 | ) | (6,048 | ) | (905,954 | ) |

| Impairments | - |  | (342,174 | ) | - |  | - |  | (342,174 | ) |

| At 31 March 2025 | - |  | 3,946,234 |  | 978,970 |  | 6,341 |  | 4,931,545 |  |

| DEPRECIATION

| At 1 April 2024 | - |  | 2,240,363 |  | 519,014 |  | 6,048 |  | 2,765,425 |  |

| Charge for year | - |  | 910,200 |  | 133,752 |  | 1,585 |  | 1,045,537 |  |

| Eliminated on disposal | - |  | (518,762 | ) | (14,666 | ) | (6,048 | ) | (539,476 | ) |

| Charge written back | - |  | (342,174 | ) | - |  | - |  | (342,174 | ) |

| At 31 March 2025 | - |  | 2,289,627 |  | 638,100 |  | 1,585 |  | 2,929,312 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  | 1,656,607 |  | 340,870 |  | 4,756 |  | 2,002,233 |  |

| At 31 March 2024 | 201,690 |  | 1,675,224 |  | 481,042 |  | - |  | 2,357,956 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

£ |

| COST

| At 1 April 2024 | 2,023,387 |  |

| Additions | 509,250 |  |

| Disposals | (183,700 | ) |

| Transfer to ownership | (501,300 | ) |

| At 31 March 2025 | 1,847,637 |  |

| DEPRECIATION

| At 1 April 2024 | 1,340,964 |  |

| Charge for year | 558,009 |  |

| Eliminated on disposal | (137,775 | ) |

| Transfer to ownership | (501,300 | ) |

| At 31 March 2025 | 1,259,898 |  |

| NET BOOK VALUE

| At 31 March 2025 | 587,739 |  |

| At 31 March 2024 | 682,423 |  |

P.O.C. Contractors Limited (Registered number: 07913678)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

10. | STOCKS

| 31.3.25 |  | 31.3.24

| as | restated |

£ | £ |

| Stocks | 100,000 |  | 63,000 |  |

| Work-in-progress | 80,000 |  | 185,000 |  |

180,000 |  | 248,000 |  |

11. | DEBTORS

| 31.3.25 |  | 31.3.24

| as | restated |

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 3,049,504 |  | 4,498,232 |  |

| Prepayments | 57,815 |  | - |  |

| S455 tax repayable | 190,512 |  | 90,185 |  |

| Amount due from POC Meadow

| View Ltd | - |  | 978,243 |  |

| Directors' current accounts | 594,772 |  | 296,606 |  |

| VAT | 37,239 |  | - |  |

3,929,842 |  | 5,863,266 |  |

| Amounts falling due after more than one year:

| Trade debtors | 973,598 |  | 991,643 |  |

| Aggregate amounts | 4,903,440 |  | 6,854,909 |  |

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

| 31.3.25 |  | 31.3.24

| as | restated |

£ | £ |

| Hire purchase contracts (see note 14) | 481,165 |  | 470,248 |  |

| Trade creditors | 1,795,097 |  | 2,098,086 |  |

| Tax | 964,087 |  | 474,856 |  |

| Social security and other taxes | 39,723 |  | 25,940 |  |

| VAT | - |  | 653,723 |  |

| Other creditors | 10,734 |  | 8,391 |  |

| Credit card | 3,121 |  | 2,018 |  |

| Accruals and deferred income | 3,175,000 |  | 3,146,853 |  |

| Accrued expenses | 96,893 |  | 5,412 |  |

6,565,820 |  | 6,885,527 |  |

P.O.C. Contractors Limited (Registered number: 07913678)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

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

| 31.3.25 |  | 31.3.24

| as | restated |

£ | £ |

| Hire purchase contracts (see note 14) | 250,893 |  | 455,826 |  |

14. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

| 31.3.25 |  | 31.3.24 |

| as | restated |

£ | £ |

| Net obligations repayable:

| Within one year | 481,165 |  | 470,248 |  |

| Between one and five years | 250,893 |  | 455,826 |  |

732,058 |  | 926,074 |  |

| Non-cancellable |

| operating leases |

| 31.3.25 |  | 31.3.24

| as | restated |

£ | £ |

| Within one year | - |  | 28,485 |  |

15. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.3.25 |  | 31.3.24

| as | restated |

£ | £ |

| Hire purchase contracts | 732,058 |  | 926,074 |  |

16. | PROVISIONS FOR LIABILITIES

| 31.3.25 |  | 31.3.24

| as | restated |

£ | £ |

| Deferred tax | 438,250 |  | 470,000 |  |

P.O.C. Contractors Limited (Registered number: 07913678)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

16. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 April 2024 | 470,000 |  |

| Provided during year | (31,750 | ) |

| Balance at 31 March 2025 | 438,250 |  |

17. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.25 |  | 31.3.24

| value: |  | as restated |

£ | £ |

| 20 | Ordinary A | £1 | 20 |  | 20 |  |

| 10 | Ordinary B | £1 | 10 |  | 10 |  |

30 |  | 30 |  |

| All shares are pari passu except for the Ordinary B shares which carry no vote or right to capital on winding up.

18. | RESERVES

| Retained

| earnings

£ |

| At 1 April 2024 | 11,176,422 |  |

| Prior year adjustment | (401,760 | ) |

10,774,662 |  |

| Profit for the year | 2,219,784 |  |

| Dividends | (7,160,800 | ) |

| At 31 March 2025 | 5,833,646 |  |

19. | ULTIMATE PARENT COMPANY

| P.O.C. Contractors Holdings Limited is regarded by the directors as being the company's ultimate parent company.

| The smallest and largest group preparing consolidated accounts in which the Company's results are included is that headed by P.O.C. Contractors Holdings Limited.

P.O.C. Contractors Limited (Registered number: 07913678)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

20. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

| 31.3.25 |  | 31.3.24

| as | restated |

£ | £ |

| P O'Connor

| Balance outstanding at start of year | 267,311 |  | 204,596 |  |

| Amounts advanced | 212,879 |  | 180,441 |  |

| Amounts repaid | - |  | (117,726 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 480,190 |  | 267,311 |  |

| D R O'Connor

| Balance outstanding at start of year | 29,297 |  | - |  |

| Amounts advanced | 85,285 |  | 127,929 |  |

| Amounts repaid | - |  | (98,632 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 114,582 |  | 29,297 |  |

| Interest on overdrawn director loan accounts is charged at the official rate of interest of 2.25%

21. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Other related parties |

| At 31 March 2024, £978,243 was due from a company under common directorship. The outstanding balance at 31 March 2025 is £nil.