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REGISTERED NUMBER: 04447934 (England and Wales)

| CAMTECH BUILDING PRODUCTS LTD |

STRATEGIC REPORT, REPORT OF THE DIRECTORS AND |

| AUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

CAMTECH BUILDING PRODUCTS LTD (REGISTERED NUMBER: 04447934) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

| Page |

| Company Information | 1 |

| Strategic Report | 2 |  | to |  | 3

| Report of the Directors | 4 |  | to |  | 5

| Report of the Independent Auditors | 6 |  | to |  | 8

| Statement of Income and Retained Earnings | 9 |

| Balance Sheet | 10 |

| Cash Flow Statement | 11 |

| Notes to the Cash Flow Statement | 12 |

| Notes to the Financial Statements | 13 |  | to |  | 20

| CAMTECH BUILDING PRODUCTS LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | G Carrino

| G T McClean

| SECRETARY: | G T McClean

| REGISTERED OFFICE: | 22-24 Harborough Road

| Kingsthorpe

| Northampton

| NN2 7AZ

| REGISTERED NUMBER: | 04447934 (England and Wales)

| AUDITORS: | Phipps Henson McAllister

| Chartered Accountants

| and Statutory Auditors

| 22-24 Harborough Road

| Kingsthorpe

| Northampton

| NN2 7AZ

CAMTECH BUILDING PRODUCTS LTD (REGISTERED NUMBER: 04447934) |

STRATEGIC REPORT

FOR THE YEAR ENDED 30 JUNE 2025

The directors present their strategic report for the year ended 30 June 2025.

REVIEW OF BUSINESS

Camtech Building Products Ltd directors are pleased to report a strong trading performance for the year. The business is pleased that it remained profitable for the financial year to 30 June 2025.

Operating profit has increased by 17.91% and turnover increased by 6.37% which, coupled with the fact that profits were not fully distributed, has contributed to net assets increasing by 21.75%.

The business is positive in looking forward to a strong 2026 performance.

PRINCIPAL RISKS AND UNCERTAINTIES

The principal financial risks faced by the Company and the Company's objectives and policies in relation to those risks are as follows:

Currency Risk:

The Company faces currency risk on its overseas supplier invoices. The senior leadership team work with key suppliers to minimise foreign currency exposure. Since the majority of customers are invoiced in the business’s home currency, the business does not see revenue as a currency risk.

Supply Chain & Raw Materials Risk:

The Company, as with others around the globe, faces challenges around the supply of raw materials. To mitigate this risk the company has decided to strategically start increasing stock for key raw materials.

Credit Risk:

The Company's principal financial assets are cash and trade debtors.

In order to manage credit risk the directors sets limits for customers based on a combination of payment history and third party references. Credit limits are reviewed by the credit controller on a regular basis in conjunction with debt ageing and collection history.

CAMTECH BUILDING PRODUCTS LTD (REGISTERED NUMBER: 04447934) |

STRATEGIC REPORT

FOR THE YEAR ENDED 30 JUNE 2025

FINANCIAL KEY PERFORMANCE INDICATORS

The directors main performance indicators used to manage the critical financial aspects of the business are volume turnover, stock held and trade debtor days.

| 2025 |  | 2024 |  | Variance |  |

Sales turnover |  | £22,740,906 |  | £21,397,112 |  | (6.37%) |  |

Camtech Building Products Ltd has reported an increase in sales volume for the year ended 30 June 2025, this

being driven by repeat business from recurring customers.

| 2025 |  | 2024 |  | Variance |  |

Stock |  | 499,973 |  | £513,225 |  | 72.02% |  |

Stock has remained consistent to mitigate the risk of Supply Chain & Raw Materials.

Trade debtor days are used to assist the careful management of working capital. On a year end count-back basis this measurement showed that debtor days has reduced from 75.00 days in 2024 to 49.45 days in 2025.

ON BEHALF OF THE BOARD:

G Carrino - Director

25 March 2026

CAMTECH BUILDING PRODUCTS LTD (REGISTERED NUMBER: 04447934) |

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 30 JUNE 2025

The directors present their report with the financial statements of the company for the year ended 30 June 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of the supply of stone and other building materials to the construction industry.

DIVIDENDS

No dividends will be distributed for the year ended 30 June 2025.

DIRECTORS

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

G Carrino

G T McClean

DISCLOSURE IN THE STRATEGIC REPORT

The directors have omitted certain items from the Directors' Report because it is shown in the Strategic Report in

accordance with S.414C(11) of Companies Act 2006.

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.

CAMTECH BUILDING PRODUCTS LTD (REGISTERED NUMBER: 04447934) |

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 30 JUNE 2025

AUDITORS

The auditors, Phipps Henson McAllister, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

G Carrino - Director

25 March 2026

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

CAMTECH BUILDING PRODUCTS LTD

Opinion

We have audited the financial statements of Camtech Building Products Ltd (the 'company') for the year ended 30 June 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet, Cash Flow Statement and Notes to the Cash Flow Statement, 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 30 June 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

CAMTECH BUILDING PRODUCTS LTD

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 four, 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:

- |  | We obtained an understanding of the legal and regulatory frameworks applicable to the Company and the sector in which they operate. We determined that the following laws and regulations were most significant: the Companies Act 2006 and UK corporate taxation laws. |

- |  | We obtained an understanding of how the Company is complying with those legal and regulatory frameworks by making inquiries to the management. We corroborated our inquiries through our review of board minutes and other papers. |

- |  | We assessed the susceptibility of the Company's financial statements to material misstatement, including how fraud might occur. Audit procedures performed by the engagement team included: |

| - |  | identifying and assessing the design effectiveness of controls management has in place to prevent and detect fraud; |

| - |  | understanding how those charged with governance considered and addressed the potential for override of controls or other inappropriate influence over the financial reporting process; |

| - |  | challenging assumptions and judgments made by management in its significant accounting estimates; |

| - |  | identifying and testing journal entries, in particular any journal entries posted with unusual account combinations; and |

| - |  | assessing the extent of compliance with the relevant laws and regulations. |

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

CAMTECH BUILDING PRODUCTS LTD

These audit procedures were designed to provide reasonable assurance that the financial statements were free from fraud or error. The risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error and detecting irregularities that result from fraud is inherently more difficult than detecting those that result from an error, as fraud may involve collusion, deliberate concealment, forgery or intentional misrepresentations. Also, the further removed non-compliance with laws and regulations is from events and transactions reflected in the financial statements, the less likely we would become aware of it.

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.

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.

Stuart Armstrong FCCA (Senior Statutory Auditor)

for and on behalf of Phipps Henson McAllister

Chartered Accountants

and Statutory Auditors

22-24 Harborough Road

Kingsthorpe

Northampton

NN2 7AZ

25 March 2026

CAMTECH BUILDING PRODUCTS LTD (REGISTERED NUMBER: 04447934) |

STATEMENT OF INCOME AND

RETAINED EARNINGS

FOR THE YEAR ENDED 30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

TURNOVER | 22,740,906 |  | 21,379,112 |  |

Cost of sales | 17,320,455 |  | 16,304,746 |  |

GROSS PROFIT | 5,420,451 |  | 5,074,366 |  |

Distribution costs | 1,169,433 |  | 1,121,017 |  |

Administrative expenses | 1,098,225 |  | 1,219,601 |  |

|  |  | 2,267,658 |  |  |  |  | 2,340,618 |  |

OPERATING PROFIT | 4 | 3,152,793 |  | 2,733,748 |  |

Interest receivable and similar income | 427,340 |  | 317,950 |  |

3,580,133 |  | 3,051,698 |  |

Interest payable and similar expenses | 5 | 34,459 |  | 3,976 |  |

PROFIT BEFORE TAXATION | 3,545,674 |  | 3,047,722 |  |

Tax on profit | 6 | 979,230 |  | 755,900 |  |

PROFIT FOR THE FINANCIAL YEAR | 2,566,444 |  | 2,291,822 |  |

Retained earnings at beginning of year | 12,360,381 |  | 10,068,559 |  |

RETAINED EARNINGS AT END OF YEAR | 14,926,825 |  | 12,360,381 |  |

CAMTECH BUILDING PRODUCTS LTD (REGISTERED NUMBER: 04447934) |

BALANCE SHEET

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 7 | 579,462 |  | 467,565 |  |

CURRENT ASSETS

Stocks | 8 | 499,973 |  | 513,225 |  |

Debtors | 9 | 6,243,583 |  | 5,624,670 |  |

Cash at bank and in hand | 12,042,124 |  | 10,982,268 |  |

18,785,680 |  | 17,120,163 |  |

CREDITORS

Amounts falling due within one year | 10 | 4,208,487 |  | 5,119,723 |  |

NET CURRENT ASSETS | 14,577,193 |  | 12,000,440 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 15,156,655 |  | 12,468,005 |  |

CREDITORS

Amounts falling due after more than one year | 11 | (146,625 | ) | (107,614 | ) |

PROVISIONS FOR LIABILITIES | 13 | (83,195 | ) | - |  |

NET ASSETS | 14,926,835 |  | 12,360,391 |  |

CAPITAL AND RESERVES

Called up share capital | 14 | 10 |  | 10 |  |

Retained earnings | 15 | 14,926,825 |  | 12,360,381 |  |

SHAREHOLDERS' FUNDS | 14,926,835 |  | 12,360,391 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 25 March 2026 and were signed on its behalf by:

G Carrino - Director

CAMTECH BUILDING PRODUCTS LTD (REGISTERED NUMBER: 04447934) |

CASH FLOW STATEMENT

FOR THE YEAR ENDED 30 JUNE 2025

| 2025 |  | 2024

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 1,842,674 |  | 3,156,657 |  |

Interest paid | (26,527 | ) | - |  |

Interest element of hire purchase payments paid | (7,932 | ) | (3,976 | ) |

Tax paid | (1,043,924 | ) | (779,297 | ) |

Net cash from operating activities | 764,291 |  | 2,373,384 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (225,156 | ) | (220,187 | ) |

Interest received | 427,340 |  | 317,950 |  |

Net cash from investing activities | 202,184 |  | 97,763 |  |

Cash flows from financing activities

Capital repayments in year | 93,381 |  | 64,014 |  |

Net cash from financing activities | 93,381 |  | 64,014 |  |

Increase in cash and cash equivalents | 1,059,856 |  | 2,535,161 |  |

Cash and cash equivalents at beginning of year | 2 | 10,982,268 |  | 8,447,107 |  |

Cash and cash equivalents at end of year | 2 | 12,042,124 |  | 10,982,268 |  |

CAMTECH BUILDING PRODUCTS LTD (REGISTERED NUMBER: 04447934) |

NOTES TO THE CASH FLOW STATEMENT

FOR THE YEAR ENDED 30 JUNE 2025

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

| 2025 |  | 2024

£ | £ |

| Profit before taxation | 3,545,674 |  | 3,047,722 |  |

| Depreciation charges | 113,259 |  | 59,090 |  |

| Finance costs | 34,459 |  | 3,976 |  |

| Finance income | (427,340 | ) | (317,950 | ) |

3,266,052 |  | 2,792,838 |  |

| Decrease/(increase) in stocks | 13,252 |  | (214,867 | ) |

| (Increase)/decrease in trade and other debtors | (618,913 | ) | 1,000,822 |  |

| Decrease in trade and other creditors | (817,717 | ) | (422,136 | ) |

| Cash generated from operations | 1,842,674 |  | 3,156,657 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 30 June 2025

| 30/6/25 |  | 1/7/24

£ | £ |

| Cash and cash equivalents | 12,042,124 |  | 10,982,268 |  |

| Year ended 30 June 2024

| 30/6/24 |  | 1/7/23

£ | £ |

| Cash and cash equivalents | 10,982,268 |  | 8,447,107 |  |

3. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1/7/24 | Cash flow | At 30/6/25

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 10,982,268 |  | 1,059,856 |  | 12,042,124 |  |

10,982,268 |  | 1,059,856 |  | 12,042,124 |  |

| Debt

| Finance leases | (118,619 | ) | (93,381 | ) | (212,000 | ) |

(118,619 | ) | (93,381 | ) | (212,000 | ) |

| Total | 10,863,649 |  | 966,475 |  | 11,830,124 |  |

CAMTECH BUILDING PRODUCTS LTD (REGISTERED NUMBER: 04447934) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Camtech Building Products Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with 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.

| The financial statements have been prepared on a going concern basis. The directors have considered relevant information, including the annual budget, forecast future cash flows and the impact of subsequent events in making their assessment.

| Based on these assessments and having regard to the resources available to the Company, the directors have concluded that there is no material uncertainty and that they can continue to adopt the going concern basis in preparing the annual report and accounts.

| Critical accounting judgements and key sources of estimation uncertainty

| Preparation of the financial statements requires management to make significant judgements and estimates. The items in the financial statements where theses judgements and estimates have been made include:

| Depreciation rates are based on estimates of the useful lives and residual values of the associated assets.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | over 50 years

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

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Stocks

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

CAMTECH BUILDING PRODUCTS LTD (REGISTERED NUMBER: 04447934) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Debtors and creditors

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. | EMPLOYEES AND DIRECTORS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 1,009,058 |  | 1,010,970 |  |

| Social security costs | 121,401 |  | 118,226 |  |

| Other pension costs | 12,437 |  | 13,552 |  |

1,142,896 |  | 1,142,748 |  |

CAMTECH BUILDING PRODUCTS LTD (REGISTERED NUMBER: 04447934) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

3. | EMPLOYEES AND DIRECTORS - continued

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

| 2025 |  | 2024

20 |  | 18 |  |

| 2025 |  | 2024

£ | £ |

| Directors' remuneration | 113,750 |  | 140,000 |  |

| The number of directors to whom retirement benefits were accruing was as follows:

| Money purchase schemes | 1 |  | 1 |  |

4. | OPERATING PROFIT

| The operating profit is stated after charging:

| 2025 |  | 2024

£ | £ |

| Other operating leases | 715 |  | 30,396 |  |

| Depreciation - owned assets | 113,259 |  | 59,090 |  |

| Auditors' remuneration | 11,220 |  | 10,575 |  |

5. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 2025 |  | 2024

£ | £ |

| HMRC Penalties | 10,391 |  | - |  |

| HMRC Interest | 16,136 |  | - |  |

| Hire purchase | 7,932 |  | 3,976 |  |

34,459 |  | 3,976 |  |

CAMTECH BUILDING PRODUCTS LTD (REGISTERED NUMBER: 04447934) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

6. | TAXATION

| Analysis of the tax charge

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

| 2025 |  | 2024

£ | £ |

| Current tax:

| UK corporation tax | 895,701 |  | 755,900 |  |

| Under over provision of tax | 334 |  | - |  |

| Total current tax | 896,035 |  | 755,900 |  |

| Deferred tax | 83,195 |  | - |  |

| Tax on profit | 979,230 |  | 755,900 |  |

| UK corporation tax was charged at 25%) in 2024.

| 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:

| 2025 |  | 2024

£ | £ |

| Profit before tax | 3,545,674 |  | 3,047,722 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%) | 886,419 |  | 761,931 |  |

| Effects of:

| Expenses not deductible for tax purposes | 15,213 |  | 11,731 |  |

| Capital allowances in excess of depreciation | (5,931 | ) | (17,762 | ) |

| Adjustments to tax charge in respect of previous periods | 334 |  | - |  |

| Deferred tax charge | 83,195 |  | - |  |

| Total tax charge | 979,230 |  | 755,900 |  |

CAMTECH BUILDING PRODUCTS LTD (REGISTERED NUMBER: 04447934) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

7. | TANGIBLE FIXED ASSETS

| Fixtures |

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

| property |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 July 2024 | 205,543 |  | 113,802 |  | 218,916 |  | 61,828 |  | 600,089 |  |

| Additions | - |  | 37,877 |  | 183,488 |  | 3,791 |  | 225,156 |  |

| At 30 June 2025 | 205,543 |  | 151,679 |  | 402,404 |  | 65,619 |  | 825,245 |  |

| DEPRECIATION

| At 1 July 2024 | 34,641 |  | 22,036 |  | 31,880 |  | 43,967 |  | 132,524 |  |

| Charge for year | 2,396 |  | 23,981 |  | 81,827 |  | 5,055 |  | 113,259 |  |

| At 30 June 2025 | 37,037 |  | 46,017 |  | 113,707 |  | 49,022 |  | 245,783 |  |

| NET BOOK VALUE

| At 30 June 2025 | 168,506 |  | 105,662 |  | 288,697 |  | 16,597 |  | 579,462 |  |

| At 30 June 2024 | 170,902 |  | 91,766 |  | 187,036 |  | 17,861 |  | 467,565 |  |

8. | STOCKS

2025 | 2024 |

£ | £ |

| Finished goods | 499,973 |  | 513,225 |  |

9. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 3,080,897 |  | 4,393,044 |  |

| Amounts owed by joint ventures

| and associated undertakings | 302,281 |  | 123,265 |  |

| Other debtors | 68,369 |  | 12,274 |  |

| S455 Tax Debtor | 265,464 |  | 269,385 |  |

| Other Loans | 12,102 |  | 11,646 |  |

| Prepayments and accrued income | 8,273 |  | 7,157 |  |

3,737,386 |  | 4,816,771 |  |

CAMTECH BUILDING PRODUCTS LTD (REGISTERED NUMBER: 04447934) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

9. | DEBTORS - continued

2025 | 2024 |

£ | £ |

| Amounts falling due after more than one year:

| Amounts owed by joint ventures

| and associated undertakings | 1,710,100 |  | - |  |

| Other Loans | 796,097 |  | 807,899 |  |

2,506,197 |  | 807,899 |  |

| Aggregate amounts | 6,243,583 |  | 5,624,670 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 12) | 65,375 |  | 11,005 |  |

| Trade creditors | 2,369,053 |  | 3,708,807 |  |

| Corporation tax | 285,095 |  | 432,984 |  |

| Social security and other taxes | 21,622 |  | 20,013 |  |

| VAT | 542,866 |  | 623,072 |  |

| Other creditors | 23,397 |  | 15,747 |  |

| Accruals and deferred income | 901,079 |  | 308,095 |  |

4,208,487 |  | 5,119,723 |  |

| Hire purchase obligations are secured on the assets to which they relate.

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 12) | 146,625 |  | 107,614 |  |

12. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 65,375 |  | 11,005 |  |

| Between one and five years | 146,625 |  | 107,614 |  |

212,000 |  | 118,619 |  |

CAMTECH BUILDING PRODUCTS LTD (REGISTERED NUMBER: 04447934) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

12. | LEASING AGREEMENTS - continued

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 27,095 |  | 15,714 |  |

| Between one and five years | 38,095 |  | 5,566 |  |

65,190 |  | 21,280 |  |

13. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 83,195 |  | - |  |

| Deferred |

| tax |

£ |

| Provided during year | 83,195 |  |

| Balance at 30 June 2025 | 83,195 |  |

14. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 10 | Ordinary | 1 | 10 |  | 10 |  |

15. | RESERVES

| Retained

| earnings

£ |

| At 1 July 2024 | 12,360,381 |  |

| Profit for the year | 2,566,444 |  |

| At 30 June 2025 | 14,926,825 |  |

| Retained earnings represents accumulated undistributed profits and losses.

16. | PENSION COMMITMENTS

| The Company operates a defined contributions pension scheme. Contributions totalling £2,954 (2024: £5,602) were payable to the fund at the balance sheet date and included within other creditors.

CAMTECH BUILDING PRODUCTS LTD (REGISTERED NUMBER: 04447934) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

17. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| During 2020 the Company lent a Director £470,000. Interest has been charged at a commercial rate of 3% and is repayable over 13 years from the start date of the loan. During the year the Director repaid £18,000 (2024- £18,000), interest of £14,088 (2024 - £14,088 ) was charged. At 30 June 2025 £418,810 (2024 - £422,722) was due to the Company.

18. | RELATED PARTY DISCLOSURES

| At the period end the Company owed a Director £5,052 (2024 - £5,052). No interest is charged on this balance and there is no set repayment date.

| At the period end the Company was owed £302,281(2024 - £123,265) by Carmac Building Products Limited a company also under the joint control of the Directors. The balance arises from sales of £226,412 (2024 - £242,441).

| During the year ended 30 June 2025 the company paid management charges of £250,000 (2024 - £410,000) to Carrino Holdings Limited, a company with a common Director. At 30 June 2025 the company owed £250,000 (2024 - £312,000).

| During the year the Company made sales to companies with a common Director of £20,274 (2024 - £12,631). At 30 June 2025 the company was owed £5,617 (2024 - £4,230), and is included in trade debtors.

| During the year the Company made purchases from companies with a common Director of £161,072 (2024 - £190,504). The amount outstanding at the year end is £10,664 (2024 - £46,440) and is included in trade creditors.

| During the year ended 30 June 2025, the company paid management charges of £290,000 (2024 - £260,000) to McClean Holdings Limited, a company with a common Director. At 30 June 2025 the company owed £290,000 (2024 - £312,000).

| During 2024 the company provided a secured loan of £400,000 to a close family member of a director. Interest is charged at 2% on this loan. Interest of £7,866 (2024 - £3,323) has been charged in the year. At the year end the loan outstanding was £389,089 .(2024 - £396,823)